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Intended and Unintended Consequences of Mandatory IFRS Adoption: A Review of Extant Evidence and Suggestions for Future Research
This paper discusses empirical evidence on the economic consequences of mandatory International Financial Reporting Standards (IFRS) adoption in the European Union (EU), and provides suggestions onExpand
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Applying IFRS in Germany: Determinants and Consequences
We address three research questions motivated by the recent ascent of International Financial Reporting Standards (IFRS) in Europe. First, analyzing the determinants of voluntary IFRS adoption byExpand
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International Differences in Conditional Conservatism: The Role of Unconditional Conservatism and Income Smoothing
Prior research documents that conditional conservatism, measured as the asymmetric timeliness of earnings reflecting bad vs. good news, varies with cross-country differences in institutional regimes.Expand
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Mandatory Fair Value Accounting and Information Asymmetry: Evidence from the European Real Estate Industry
We examine the effects of mandating the provision of fair value information for long-lived tangible assets on firms' information asymmetry, as reflected in lower bid--ask spreads. Expand
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The Cross-Country Comparability of IFRS Earnings and Book Values: Evidence from France and Germany
ABSTRACT: Beginning in 2005, the EU began requiring consolidated financial reports of publicly traded firms to be prepared in accordance with EU-endorsed International Financial Reporting StandardsExpand
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Implications of the ‘IAS Regulation’ for Research into the International Differences in Accounting Systems
Abstract Meek and Thomas (2004) call for research on the continued relevance of ‘rediscovered’ dichotomous accounting classifications. We provide such evidence by examining how developmentsExpand
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Relevance of Academic Research and Researchers' Role in the IASB's Financial Reporting Standard Setting
The International Accounting Standards Board (IASB) faces a vast number of standard-setting issues at all levels of financial reporting. The purpose of this article is to explore the relevance ofExpand
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Fair value and audit fees
This paper investigates the effect of fair value reporting and its attributes on audit fees. We use as our primary sample the European real estate industry around mandatory IFRS adoption (under whichExpand
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Recognition versus Disclosure of Fair Values
ABSTRACT:  This paper examines pricing differences across recognized and disclosed fair values. We build on prior literature by examining two theoretical causes of such differences: lower reliabilityExpand
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