Has accounting quality increased in Europe after IFRS adoption?

Raffournier Bernard/ Financial ReportingRiviste /Fascicolo: 2-2013


Since 2005, European listed companies must comply with IFRS in the preparation of their consolidated financial statements. The objective of this note is to provide a short synthesis of the effects of IFRS adoption on the quality of financial reporting in Europe. A comprehensive review of available empirical evidence has recently been published (Brüggemann et al., 2013). I will thus only mention a limited number of studies and outline some lessons that can be drawn from their results. […]


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