A review of the IFRS adoption literature
This paper reviews the literature on the effects of International Financial Reporting Standards (IFRS) adoption. It aims to provide a cohesive picture of empirical archival literature on how IFRS adoption affects: financial reporting quality, capital markets, corporate decision making, stewardship a...
|Published in:||Review of Accounting Studies, Vol. 21, No. 3 (2016), p. 898-1004|
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