Reflections on the 20-Year Anniversary of Worldwide IFRS Adoption
Author:
Affiliation:
1. The London School of Economics and Political Science
2. University of Mannheim
3. University of Southern California
4. Bocconi University
5. Humboldt University of Berlin
6. The Hong Kong University of Science and Technology
Abstract
Publisher
American Accounting Association
Subject
Accounting,Business and International Management
Link
https://publications.aaahq.org/jiar/article-pdf/22/3/85/100362/i1542-6297-22-3-85.pdf
Reference38 articles.
1. IFRS: Markets, practice, and politics;Becker,;Foundations and Trends in Accounting,2021
2. IFRS adoption in the United States: An analysis of the role of the SEC’s chairs;Becker,;Journal of Accounting and Public Policy,2023
3. Fair value-related information in analysts’ decision processes: Evidence from the financial crisis;Bischof,;Journal of Business Finance & Accounting,2014
4. What hinders accounting harmonization? Learning from the enforcement of IFRS in the European Union;Bissessur,,2021
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1. Transitioning to an IFRS-Based Accounting System: Longitudinal Insights from Practitioners in Portugal;Sustainability;2023-10-21
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