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The Analysis of the IFRS Adoption Effects on the Accounting Quality in the European Context

Tudor Liviu-ALexandru ()
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Tudor Liviu-ALexandru: Academy of Economic Studies, Bucharest

Ovidius University Annals, Economic Sciences Series, 2017, vol. XVII, issue 2, 687-690

Abstract: The purpose of this paper is to analyze the scientific literature dedicated to IFRS implementation process in order to recognize and understand the impact of the norms related to the quality of the information presented in financial statements. The research methodology used for this purpose is based on an analysis of 24 academic papers published between 2000 and 2015, available on international scientific databases such as: Emerald, ScienceDirect, ProQuest and SSRN. The review presents the economic consequences of the quality accounting improvement as a result of the adoption of IFRS norms. In the same time, the disclosure of the information represents a significant role in lowering the cost of equity regarding the company’s economic level.

Keywords: IFRS; Quality of Information; Cost of Capital; Disclosure of Information (search for similar items in EconPapers)
JEL-codes: M41 (search for similar items in EconPapers)
Date: 2017
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Handle: RePEc:ovi:oviste:v:xvii:y:2017:i:2:p:687-690