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IFRS adoption around the world - a brief literature review

Author

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  • Alina RUSU

    () ("ALEXANDRU IOAN CUZA” UNIVERSITY OF IASI)

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.

Suggested Citation

  • Alina RUSU, 2012. "IFRS adoption around the world - a brief literature review," Anale. Seria Stiinte Economice. Timisoara, Faculty of Economics, Tibiscus University in Timisoara, vol. 0, pages 811-818, May.
  • Handle: RePEc:tdt:annals:v:xviii:y:2012:p:811-818
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    File URL: http://fse.tibiscus.ro/anale/Lucrari2012/kssue2012_133.pdf
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    References listed on IDEAS

    as
    1. Ed Diener & Eunkook Suh, 1997. "Measuring Quality Of Life: Economic, Social, And Subjective Indicators," Social Indicators Research: An International and Interdisciplinary Journal for Quality-of-Life Measurement, Springer, vol. 40(1), pages 189-216, January.
    2. Dionysia Lambiri & Bianca Biagi & Vicente Royuela, 2007. "Quality of Life in the Economic and Urban Economic Literature," Social Indicators Research: An International and Interdisciplinary Journal for Quality-of-Life Measurement, Springer, vol. 84(1), pages 1-25, October.
    3. Regina Berger-Schmitt, 2002. "Considering Social Cohesion in Quality of Life Assessments: Concept and Measurement," Social Indicators Research: An International and Interdisciplinary Journal for Quality-of-Life Measurement, Springer, vol. 58(1), pages 403-428, June.
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    More about this item

    Keywords

    International Financial Accounting Standards; International accounting harmonization; IFRS adoption; effects; financial statements;

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
    • M48 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Government Policy and Regulation

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