IFRS first adoption: the one-size-fits-all approach

Cristiane Benetti and Stéphanie Thiéry

International Journal of Managerial and Financial Accounting, 2024, vol. 16, issue 3, 282-311

Abstract: The main objective of this study is to evidence stakeholders' perceptions of International Financial Reporting Standards (IFRS) adoption across Europe and Brazil. Through a survey, (795 completed questionnaires - 10% of our sample), we investigated whether accounting data producers (chief financial officers) and gatekeepers (financial analysts and auditors), shared the same views on the usefulness and goals of the international financial reporting process. Descriptive statistics and univariate tests were used to analyse the responses to multiple-choice questions. The main results show that the respondents' location influences their responses significantly more than the respondents' occupation.

Keywords: fair value; International Financial Reporting Standards; IFRS; first adoption; emerging markets; earnings quality. (search for similar items in EconPapers)
Date: 2024
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Persistent link: https://EconPapers.repec.org/RePEc:ids:injmfa:v:16:y:2024:i:3:p:282-311

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