{"id":1411,"date":"2017-12-27T14:49:03","date_gmt":"2017-12-27T13:49:03","guid":{"rendered":"https:\/\/frjournal.eu\/journal\/?p=1411"},"modified":"2017-12-27T14:49:03","modified_gmt":"2017-12-27T13:49:03","slug":"has-accounting-quality-increased-in-europe-after-ifrs-adoption","status":"publish","type":"post","link":"https:\/\/frjournal.eu\/journal\/2017\/12\/27\/has-accounting-quality-increased-in-europe-after-ifrs-adoption\/","title":{"rendered":"Has accounting quality increased in Europe after IFRS adoption?"},"content":{"rendered":"<p>Raffournier Bernard\/\u00a0<a href=\"http:\/\/www.sidrea.it\/category\/riviste\/financial-reporting\/\">Financial Reporting<\/a>,\u00a0<a href=\"http:\/\/www.sidrea.it\/category\/riviste\/\">Riviste<\/a>\u00a0\/Fascicolo: 2-2013<\/p>\n<hr \/>\n<p>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 (Br\u00fcggemann et al., 2013). I will thus only mention a limited number of studies and outline some lessons that can be drawn from their results.\u00a0[\u2026]\n<hr \/>\n<div class=\"fusion-button-wrapper fusion-aligncenter\"><style type=\"text\/css\" scoped=\"scoped\">.fusion-button.button-1 .fusion-button-text, .fusion-button.button-1 i {color:#ffffff;}.fusion-button.button-1 {border-width:0px;border-color:#ffffff;}.fusion-button.button-1 .fusion-button-icon-divider{border-color:#ffffff;}.fusion-button.button-1:hover .fusion-button-text, .fusion-button.button-1:hover i,.fusion-button.button-1:focus .fusion-button-text, .fusion-button.button-1:focus i,.fusion-button.button-1:active .fusion-button-text, .fusion-button.button-1:active{color:#ffffff;}.fusion-button.button-1:hover, .fusion-button.button-1:focus, .fusion-button.button-1:active{border-width:0px;border-color:#ffffff;}.fusion-button.button-1:hover .fusion-button-icon-divider, .fusion-button.button-1:hover .fusion-button-icon-divider, .fusion-button.button-1:active .fusion-button-icon-divider{border-color:#ffffff;}.fusion-button.button-1{width:auto;}<\/style><a class=\"fusion-button button-flat fusion-button-round button-large button-default button-1\" target=\"_blank\" rel=\"noopener noreferrer\"><span class=\"fusion-button-text\">Read Article<\/span><\/a><\/div>\n","protected":false},"excerpt":{"rendered":"<p>Raffournier Bernard\/\u00a0Financial Reporting,\u00a0Riviste\u00a0\/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 [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"quote","meta":{"_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"footnotes":""},"categories":[30,1],"tags":[],"class_list":["post-1411","post","type-post","status-publish","format-quote","hentry","category-browse-the-journal","category-financial-reporting","post_format-post-format-quote"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Has accounting quality increased in Europe after IFRS adoption? | Financial Reporting Journal<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/frjournal.eu\/journal\/2017\/12\/27\/has-accounting-quality-increased-in-europe-after-ifrs-adoption\/\" \/>\n<meta property=\"og:locale\" content=\"en_GB\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Has accounting quality increased in Europe after IFRS adoption? | Financial Reporting Journal\" \/>\n<meta property=\"og:description\" content=\"Raffournier Bernard\/\u00a0Financial Reporting,\u00a0Riviste\u00a0\/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 [&hellip;]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/frjournal.eu\/journal\/2017\/12\/27\/has-accounting-quality-increased-in-europe-after-ifrs-adoption\/\" \/>\n<meta property=\"og:site_name\" content=\"Financial Reporting Journal\" \/>\n<meta property=\"article:published_time\" content=\"2017-12-27T13:49:03+00:00\" \/>\n<meta name=\"author\" content=\"Financial Reporting\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"Financial Reporting\" \/>\n\t<meta name=\"twitter:label2\" content=\"Estimated reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"1 minute\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/frjournal.eu\\\/journal\\\/2017\\\/12\\\/27\\\/has-accounting-quality-increased-in-europe-after-ifrs-adoption\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/frjournal.eu\\\/journal\\\/2017\\\/12\\\/27\\\/has-accounting-quality-increased-in-europe-after-ifrs-adoption\\\/\"},\"author\":{\"name\":\"Financial Reporting\",\"@id\":\"https:\\\/\\\/frjournal.eu\\\/journal\\\/#\\\/schema\\\/person\\\/80cf538b0b89df9b3f36c831c4fa834e\"},\"headline\":\"Has accounting quality increased in Europe after IFRS adoption?\",\"datePublished\":\"2017-12-27T13:49:03+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/frjournal.eu\\\/journal\\\/2017\\\/12\\\/27\\\/has-accounting-quality-increased-in-europe-after-ifrs-adoption\\\/\"},\"wordCount\":182,\"commentCount\":0,\"publisher\":{\"@id\":\"https:\\\/\\\/frjournal.eu\\\/journal\\\/#organization\"},\"articleSection\":[\"Browse the Journal\",\"Financial Reporting\"],\"inLanguage\":\"en-GB\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\\\/\\\/frjournal.eu\\\/journal\\\/2017\\\/12\\\/27\\\/has-accounting-quality-increased-in-europe-after-ifrs-adoption\\\/#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/frjournal.eu\\\/journal\\\/2017\\\/12\\\/27\\\/has-accounting-quality-increased-in-europe-after-ifrs-adoption\\\/\",\"url\":\"https:\\\/\\\/frjournal.eu\\\/journal\\\/2017\\\/12\\\/27\\\/has-accounting-quality-increased-in-europe-after-ifrs-adoption\\\/\",\"name\":\"Has accounting quality increased in Europe after IFRS adoption? 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