Mandatory IFRS Reporting around the World: Early Evidence on the Economic Consequences

By C. Patel. 2009

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Financial Crisis And Earnings Management: The European Evidence (2014, background): “The influence of law enforcement is supported by several studies dealing with various aspects of accounting quality (DeFond et al., 2007; Daske et al., 2008).”
Incentives or Standards: What Determines Accounting Quality Changes around IFRS Adoption? (2015, background): “Van tendeloo and Vanstraelen (2005) and Goncharov (2005) find no differences in earnings management between German firms that voluntarily adopted IFRS prior to 2001 and German firms that applied HGB. In contrast, Gassen and Sellhorn (2006) find that German firms that voluntarily adopted IFRS from 19”
Does Mandatory Adoption of IFRS improve Accounting Quality? Preliminary Evidence (2013, background): “…numbers are affected by changes in the economic environment, it is dif- ficult to draw inferences about the effects of mandatory adoption without a benchmark that controls for contemporaneous changes in the global economic environment over time (Soderstrom and Sun 2007; Daske et al. 2008).”