Raffournier Bernard/ Financial Reporting, Riviste /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. […]