The International Financial Reporting Standards developed by the International Accounting Standards Board present guidelines for reporting the financial activities of a business. Similar to generally ...

Two accounting boards are working toward a common set of procedures for recognizing revenue. The international financial reporting standards, or IFRS, are the International Accounting Standards ...

I investigate how the adoption of International Financial Reporting Standards (IFRS) affects audit markets. Specifically, I examine the effect of IFRS adoption on the likelihood and direction of ...

This study examines the externalities of mandatory IFRS adoption on firms' investment efficiency in 17 European countries. We use the ROA difference between the firm and its peers to proxy for the ...

SANTA CRUZ PROVINCE, ARGENTINA - NOVEMBER 26: Glacial melting ice floats in Los Glaciares National Park, part of the Southern Patagonian Ice Field, the third largest ice field in the world, on ...

The appointment by the trustees of the IFRS Foundation brings Chen’s 20 years of experience in accounting and ...