Intended and Unintended Consequences of Mandatory IFRS Adoption: A Review of Extant Evidence and Suggestions for Future Research

By Ulf BrÜGgemann, Joerg-Markus Hitz, Thorsten Sellhorn. 2013

452 citations recorded by the source corpus.

Subfields: Accounting, Strategy and Management

View Paper: https://www.semanticscholar.org/paper/6501f2379a3a2fef52873ef56dc0e51ff395a5d3

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Citations in the corpus

The Economics of Disclosure and Financial Reporting Regulation: Evidence and Suggestions for Future Research (2015, methodology): “This discussion complements the literature reviews on IFRS adoption by Soderstrom and Sun (2007), Brüggemann et al. (2013), and the Institute of Chartered Accountants of England and Wales (ICAEW, 2014).”
IFRS – 10 years later (2016, background): “Brüggemann et al. (2013) use the term in much the same context, the relation between IFRS and contracting.”
Real and Accrual‐Based Earnings Management in the Pre‐ and Post‐IFRS Periods: Evidence from China (2015, unknown): “We use a single-country setting because such design helps us better understand and control contemporaneous non-IFRS effects and therefore increases the internal validity of results (see Barth et al., 2008; Br€uggemann et al., 2013).”
Incentives or Standards: What Determines Accounting Quality Changes around IFRS Adoption? (2015, background): “Consistent with this evidence, the reviews by Soderstrom and Sun (2007) and Brüggemann et al. (2013) conclude that the evidence is mixed.”
A review of the IFRS adoption literature (2016, background): “Bruggemann, Hitz, and Sellhorn (2013) provide an overview of the various IFRS studies without considering the details of individual studies.”
Does mandatory IFRS adoption facilitate debt financing? (2015, background): “, different sample periods), we note that Chen et al. (2013) employ a nonconstant sample of 21,487 loans with loan spread data over 2000–2009 (see their Table 5, panel C).”
Mandatory IFRS Reporting and Changes in Enforcement (2013, background): “To date, many studies document positive capital-market consequences after the mandatory switch to IFRS reporting (e.g., Brüggemann et al., 2013, for an overview).”