IFRS Adoption In The E.U., Accounting Harmonization And Markets Efficiency: A Review

Gabriele Guggiola

37 citations0/0 files storedInternational Business & Economics Research Journal (IBER)

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Auditing, Earnings Management, Governance Accounting Theory and Financial Reporting Finance, Markets, and Regulation

Abstract

As of 1st January 2005 all European listed companies had to adopt IAS/IFRS in order to prepare their consolidated financial statements. Half a decade later, the paper analyzes the advancements in the accounting harmonization process within European countries and between E.U. and the rest of the world, over-viewing the first available evidence on the effects on financial markets efficiency. The paper aims at providing an updated description of the process of IFRS adoption in the E.U., pointing out the positive aspects and the main drawbacks and reviews the major contribution provided by the literature during the last years on this subject.

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2003Disclosure Practices, Enforcement of Accounting Standards, and Analysts' Forecast Accuracy: An International Study 2007IFRS Adoption and Accounting Quality: A Review 2008Do accounting standards matter? An exploratory analysis of earnings management before and after IFRS adoption 2003Comparative International Accounting 2001Domestic Accounting Standards, International Accounting Standards, and the Predictability of Earnings 2005Earnings management under German GAAP versus IFRS 1981Comparative International Accounting 2007Differences between domestic accounting standards and IAS: Measurement, determinants and implications

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