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Intended and unintended consequences of mandatory IFRS adoption

  • Ulf Brüggemann

Abstract

The IAS Regulation (EC, 2002) requires most listed EU firms to prepare their consolidated accounts according to IFRS since 2005. This essay complements an earlier review by Soderstrom and Sun (2007) on voluntary IFRS adoption: We summarize and discuss the extant empirical literature on the economic consequences of mandatory IFRS adoption and provide suggestions for future research.

Keywords

Earning Announcement Dividend Payout Debt Covenant Stock Market Reaction Accounting Earning 
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Copyright information

© Gabler Verlag | Springer Fachmedien Wiesbaden GmbH 2011

Authors and Affiliations

  • Ulf Brüggemann

There are no affiliations available

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