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...

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Bibliographic Details
Published in:Review of Accounting Studies, Vol. 21, No. 3 (2016), p. 898-1004
Main Author: De George, T.
Other Involved Persons: Li, Xi ; Shivakumar, Lakshmanan
Format: electronic Article
Language:English
ISSN:1573-7136
Physical Description:Online-Ressource
DOI:10.1007/s11142-016-9363-1
Subjects:
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