IFRS adoption around the world - a brief literature review

Alina Rusu ()
Additional contact information
Alina Rusu: "ALEXANDRU IOAN CUZA” UNIVERSITY OF IASI

Anale. Seria Stiinte Economice. Timisoara, 2012, vol. XVIII, 811-818

Abstract: Our paper aims to provide an updated description of the process of IFRS adoption in the E.U. and worldwide, pointing out its effects on the information presented in financial statements, on the markets efficiency and on the accounting harmonization. In order to achieve our goal, we have analyzed approximately 40 academic articles, published between 2000 and 2012, indexed in international databases, such as Science Direct, Emerald and ProQuest. Also, we have tried a classification of these papers according to the country analyzed in each of them, making a comparative analysis between the IFRS adoption effects in Code and Common Law countries.

Keywords: International Financial Accounting Standards; International accounting harmonization; IFRS adoption; effects; financial statements (search for similar items in EconPapers)
JEL-codes: M41 M48 (search for similar items in EconPapers)
Date: 2012
References: Add references at CitEc
Citations:

Downloads: (external link)
http://fse.tibiscus.ro/anale/Lucrari2012/kssue2012_133.pdf (application/pdf)

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:tdt:annals:v:xviii:y:2012:p:811-818

Access Statistics for this article

More articles in Anale. Seria Stiinte Economice. Timisoara from Faculty of Economics, Tibiscus University in Timisoara Contact information at EDIRC.
Bibliographic data for series maintained by Ramona Violeta Vasilescu ( this e-mail address is bad, please contact ).