Insights into accounting choice from the adoption timing of I nternational F inancial R eporting S tandards

Warwick J. Stent · Michael Eric Bradbury · Jill Hooks

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Auditing, Earnings Management, Governance Accounting Theory and Financial Reporting Financial Reporting and XBRL

Abstract

Abstract This paper collects survey evidence on the costs and benefits of adoptingInternationalFinancialReportingStandards (IFRS). It also examines the motivations for the timing ofIFRSadoption. Significant differences exist between early and late adopters for three of nine benefits and for one of six cost measures. No significant differences exist in terms of firm size or the impact ofIFRSon contracts. Early adopters perceive themselves as market leaders. They are more certain about the manageability of implementingIFRSand are more specific with regard to the impact ofIFRSadoption. Late adoption decisions are motivated by adverse consequences and uncertainty.

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1984Content Analysis: An Introduction to its Methodology.2003Research design: qualitative, quantitative, and mixed methods approaches 2005The economic implications of corporate financial reporting 2000The Economic Consequences of Increased Disclosure 2008Mandatory IFRS Reporting around the World: Early Evidence on the Economic Consequences 1999The Economic Consequences of Increased Disclosure 2001Empirical research on accounting choice 2001Applied Business research: Qualitative and Quantitative Methods

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