Implementing IFRS from the perspective of EU publicly traded companies

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Does a common set of accounting standards affect tax-motivated income shifting for multinational firms? (2016, result): “This relatively low rate of IFRS adoption for unconsolidated financial reporting is consistent with other studies (Jermakowicz and GornikTomaszewski, 2006; Shroff et al., 2014; Watrin et al., 2014).”
The Impact of IFRS Adoption on the Value Relevance of Book Value and Earnings (2011, positive): “Jermakowicz and Gornik-Tomaszewski (2006) survey the early adoption literature and identify the following firm characteristics of early adopters: lower debtequity ratio, higher percentage foreign sales, higher number of foreign listings, more diffuse ownership”
The post-adoption effects of the implementation of International Financial Reporting Standards in Greece (2010, background): “These considerations may influence the financial behaviours of firms and may motivate them to redefine their strategies and decision-making processes in order to mitigate the adverse impact of adoption on their accounting numbers (Jermakowicz & Gornik-Tomaszewski, 2006).”
The Value-Relevance of Adopting IFRS: Evidence from 145 NGAAP Restatements (2008, neutral): “This type of studies may provide more in depth analyses of the accounting sources of value-relevance differences than studies involving a large sample of countries like Daske, Hail, Leuz and Verdi (2007) and Jermakowicz and Gornik-Tomaszewski (2006).”