Accrual anomaly and mandatory adoption of IFRS: Evidence from Germany
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DOI: 10.1016/j.adiac.2019.100445
Abstract: Abstract This study examines the effect of mandatory adoption of IFRS on the accrual anomaly in Germany. Using the setting in Germany between 2002 and 2008, we find that the accrual anomaly occurs between 2002… read more here.
Keywords: adoption; accrual anomaly; mandatory adoption; adoption ifrs ... See more keywords
How Does Local Adoption of IFRS for Those Countries That Modified IFRS by Design, Impair Comparability with Countries That Have Not Adapted IFRS?
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DOI: 10.2308/jiar-51807
Abstract: ABSTRACT: Global adoption of International Financial Reporting Standards (IFRS) is thought to increase financial statement reliability and comparability. Although IFRS is required or allowed in over 130 nations, some countries modify IFRS as issued by… read more here.
Keywords: local adoption; ifrs; comparability; adoption ifrs ... See more keywords