IFRS adoption and financial reporting quality: a review of evidences in different jurisdictions
Abstract: Conventional and commonly held wisdom with respect to the adoption of International Financial Reporting Standards (IFRS) is that they lead to improved financial reporting quality and comparability and thereby favorable economic consequences. There are however contradicting evidences disproving this conventional wisdom or rejecting its gross generalization over the entire jurisdictions harmonizing on IFRS. Driven by this fact, quests for knowledge about the dynamics and contexts that lead to differential effects of IFRS get momentum. In an attempt to explore the insight into the effects of international accounting harmonization by way of IFRS adoption, this paper reviews selected literatures on the consequences of IFRS adoption. This review discusses some empirical evidences that have been reported in various countries that include Europe, USA, United Kingdom, Germany, Spain, Norway, Greece, Poland, Belgian, France, Italian, Turkey, United Arab Emirates (UAE), Kuwait, Jordan, China
- Location
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Deutsche Nationalbibliothek Frankfurt am Main
- Extent
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Online-Ressource
- Language
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Englisch
- Notes
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Veröffentlichungsversion
begutachtet (peer reviewed)
In: International Letters of Social and Humanistic Sciences (2016) 69 ; 93-106
- Event
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Veröffentlichung
- (where)
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Mannheim
- (when)
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2016
- Creator
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Nijam, Habeeb Mohamed
Jahfer, Athambawa
- DOI
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10.18052/www.scipress.com/ILSHS.69.93
- URN
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urn:nbn:de:101:1-2019072015191769713296
- Rights
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Open Access; Open Access; Open Access; Der Zugriff auf das Objekt ist unbeschränkt möglich.
- Last update
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25.03.2025, 1:51 PM CET
Data provider
Deutsche Nationalbibliothek. If you have any questions about the object, please contact the data provider.
Associated
- Nijam, Habeeb Mohamed
- Jahfer, Athambawa
Time of origin
- 2016
Other Objects (12)
IFRS adoption and financial reporting quality: a review of evidences in different jurisdictions
Economic consequences of the adoption of the International Financial Reporting Standards: evidences in the research literature
Auswirkungen des International Financial Reporting Standards "First-time Adoption International Financial Reporting Standards (IFRS 1)" auf die Rechnungslegung
IFRS - International-Financial-Reporting-Standards
IFRS - International Financial Reporting Standards
Segment reporting under IFRS 8
Determinants of the adoption of international financial reporting standards (IFRS) at the country level
IFRS adoption, corporate governance and faithful representation of financial reporting quality in Nigeria's development banks
Segment reporting under IFRS 8 : reporting practice and economic consequences
Effect of international financial reporting standard (IFRS) adoption on earnings value relevance of quoted Nigerian firms
International financial reporting standards (IFRS) 2022, Band 2.. IFRS 17 - Versicherungsverträge
Controlling und international financial reporting standards (IFRS)
IFRS adoption and financial reporting quality: a review of evidences in different jurisdictions
Economic consequences of the adoption of the International Financial Reporting Standards: evidences in the research literature
Auswirkungen des International Financial Reporting Standards "First-time Adoption International Financial Reporting Standards (IFRS 1)" auf die Rechnungslegung
IFRS - International-Financial-Reporting-Standards
IFRS - International Financial Reporting Standards
Segment reporting under IFRS 8
Determinants of the adoption of international financial reporting standards (IFRS) at the country level
IFRS adoption, corporate governance and faithful representation of financial reporting quality in Nigeria's development banks
Segment reporting under IFRS 8 : reporting practice and economic consequences
Effect of international financial reporting standard (IFRS) adoption on earnings value relevance of quoted Nigerian firms
International financial reporting standards (IFRS) 2022, Band 2.. IFRS 17 - Versicherungsverträge
Controlling und international financial reporting standards (IFRS)
IFRS adoption and financial reporting quality: a review of evidences in different jurisdictions
Economic consequences of the adoption of the International Financial Reporting Standards: evidences in the research literature
Auswirkungen des International Financial Reporting Standards "First-time Adoption International Financial Reporting Standards (IFRS 1)" auf die Rechnungslegung
IFRS - International-Financial-Reporting-Standards
IFRS - International Financial Reporting Standards
Segment reporting under IFRS 8
Determinants of the adoption of international financial reporting standards (IFRS) at the country level
IFRS adoption, corporate governance and faithful representation of financial reporting quality in Nigeria's development banks
Segment reporting under IFRS 8 : reporting practice and economic consequences
Effect of international financial reporting standard (IFRS) adoption on earnings value relevance of quoted Nigerian firms
International financial reporting standards (IFRS) 2022, Band 2.. IFRS 17 - Versicherungsverträge