IFRS FIRST ADOPTION: THE ONE-SIZE-FITS-ALL APPROACH

Cristiane Benetti () and Stéphanie Thiéry ()
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Cristiane Benetti: ICN Business School, CEREFIGE - Centre Européen de Recherche en Economie Financière et Gestion des Entreprises - UL - Université de Lorraine
Stéphanie Thiéry: ICN Business School, CEREFIGE - Centre Européen de Recherche en Economie Financière et Gestion des Entreprises - UL - Université de Lorraine

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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: emerging markets; earnings quality; fair value; International Financial Reporting Standards; IFRS; first adoption (search for similar items in EconPapers)
Date: 2024
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Published in International Journal of Managerial and Financial Accounting, 2024, 16 (1), pp.1-thisLastPage. ⟨10.1504/IJMFA.2024.10056565⟩

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Persistent link: https://EconPapers.repec.org/RePEc:hal:journl:hal-04401010

DOI: 10.1504/IJMFA.2024.10056565

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