On the global acceptance of IAS/IFRS accounting standards: The logic and implications of the principles-based system

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Have IFRS Affected Earnings Management in the European Union? (2010, background): “As Carmona and Trombetta (2008) argue, it involves major changes in the expertise needed by accountants and, hence, in their educational background, training programmes and in the organisational and business models of accounting firms. It might be thought that the use of a principles-based model cou”
The Impact of Mandatory IFRS Adoption on Equity Valuation of Accounting Numbers for Security Investors in the EU (2010, background): “high quality international accounting standards (Sunder, 2002; Carmona and Trombetta, 2008)”
How do the ownership structure and board of directors' features impact earnings management? The Spanish case (2020, background): “Carmona and Trombetta (2008) suggest that this approach requires knowledgeable and expert accountants and auditors who have to deal openly and flexibly.”
The Effect of Mandatory IFRS Adoption on Real and Accrual-Based Earnings Management Activities (2014, unknown): “7 Carmona and Trombetta (2008) argue that the principles-based notion of IFRS has enabled their worldwide application.”