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IFRS adoption around the world - a brief literature review

  • Alina RUSU



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    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.

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    Article provided by Faculty of Economics, Tibiscus University in Timisoara in its journal Anale. Seria Stiinte Economice. Timisoara.

    Volume (Year): XVIII (2012)
    Issue (Month): (May)
    Pages: 811-818

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    Handle: RePEc:tdt:annals:v:xviii:y:2012:p:811-818
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