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The International Politics of IFRS Harmonization
Accounting Standards Globalization IASB IFRS Politics Financial Reporting International Accounting
2015/4/27
The globalization of accounting standards as seen through the proliferation of IFRS worldwide is one of the most important developments in corporate governance over the last decade. I offer an analysi...
Does Mandatory IFRS Adoption Improve the Information Environment?
Earnings Management Financial Reporting International Accounting Forecasting and Prediction
2015/4/23
We examine the effect of mandatory International Financial Reporting Standards ('IFRS') adoption on firms' information environment. We find that after mandatory IFRS adoption consensus forecast errors...