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IFRS Introduction And Its Effect On Listed Companies in Spain

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Author Info
Jordi Perramon ()
Oriol Amat ()
Abstract

From the beginning of January 2005 publicly traded companies in the European Union have to comply with the International Financial Reporting Standards (IFRS) for their consolidated accounts, as required by 1606/2002 European Commission Regulation. It had been suggested that the new accounting rules will facilitate not only the process of international harmonization of financial statements, but also efficient performance of financial markets and capital flows worldwide. This study analyzes the first results of IFRS implementation by Spanish non-financial listed companies.

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Publisher Info
Paper provided by Department of Economics and Business, Universitat Pompeu Fabra in its series Economics Working Papers with number 975.

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Date of creation: Jul 2006
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Handle: RePEc:upf:upfgen:975

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Web page: http://www.econ.upf.edu/

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Related research
Keywords: IFRS; IAS; Accounting harmonization;

Find related papers by JEL classification:
M41 - Business Administration and Business Economics; Marketing; Accounting - - Accounting - - - Accounting
N24 - Economic History - - Financial Markets and Institutions - - - Europe: 1913-

This paper has been announced in the following NEP Reports:

References listed on IDEAS
Please report citation or reference errors to , or , if you are the registered author of the cited work, log in to your RePEc Author Service profile, click on "citations" and make appropriate adjustments.:
  1. Ball, Ray & Robin, Ashok & Wu, Joanna Shuang, 2003. "Incentives versus standards: properties of accounting income in four East Asian countries," Journal of Accounting and Economics, Elsevier, vol. 36(1-3), pages 235-270, December. [Downloadable!] (restricted)
  2. Stephen P. Baginski & John M. Hassell & Michael D. Kimbrough, 2004. "Why Do Managers Explain Their Earnings Forecasts?," Journal of Accounting Research, Blackwell Publishing, vol. 42(1), pages 1-29, 03. [Downloadable!] (restricted)
  3. Christian Leuz, 2003. "IAS Versus U.S. GAAP: Information Asymmetry-Based Evidence from Germany's New Market," Journal of Accounting Research, Blackwell Publishing, vol. 41(3), pages 445-472, 06. [Downloadable!] (restricted)
  4. Leandro Canibano, Araceli Mora, 2000. "Evaluating the statistical significance of de facto accounting harmonization: a study of European global players," European Accounting Review, Taylor and Francis Journals, vol. 9(3), pages 349-369, September. [Downloadable!] (restricted)
  5. Shyam NMI Sunder & Ronald A. Dye, 2001. "Why Not Allow the FASB and IASB Standards to Compete in the U.S.?," Yale School of Management Working Papers ysm192, Yale School of Management. [Downloadable!]
  6. Lainez, Jose A. & Callao, Susana & Jarne, Jose I., 1996. "International harmonization of reporting required by stock markets," The International Journal of Accounting, Elsevier, vol. 31(4), pages 405-418. [Downloadable!] (restricted)
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(explanations, Please report citation or reference errors to , or , if you are the registered author of the cited work, log in to your RePEc Author Service profile, click on "citations" and make appropriate adjustments.)

  1. Patricia Teixeira Lopes & Rui Couto Viana, 2008. "The transition to IFRS: disclosures by Portuguese listed companies," FEP Working Papers 285, Universidade do Porto, Faculdade de Economia do Porto. [Downloadable!]
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