BIP! Finder - Who Really Benefits from Mandatory Adoption of IFRS? A Closer Look at Preparers and Users of Financial Information

2017 • Who Really Benefits from Mandatory Adoption of IFRS? A Closer Look at Preparers and Users of Financial Information

Authors: Michel Sayumwe; Claude Francoeur

Venue: Research in Applied Economics

Type: Publication

Abstract: Since 1 January 2005, the European Union (EU) has mandated implementation of International Financial Reporting Standards (IFRS) for preparation of consolidated financial statements for EU-listed firms. This paper analyzes the economic impact of mandatory adoption of IFRS on firms, investors, and creditors. Relying on the positive accounting theory, we study the economic impact of the new conceptual framework of financial information from IASB (2010), especially in paragraph OB2, where investors and creditors are designated as the main users of ... (read more)

Impact:

3.1664478E-9 2.8359013E-9 3 1

/ Attention: 0 61

Topics: Accounting Finance

DOI: 10.5296/rae.v9i1.10900

External links: Crossref OpenAIRE

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