Construct · 1 fields · 1 citations

IFRS adoption: a standalone construct

One name. One construct. A landmark on the map.

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Accounting

a country or firm switching to International Financial Reporting Standards and the capital-market consequences of doing so.

In accounting, IFRS adoption refers to a country or firm switching to International Financial Reporting Standards and the capital-market consequences of doing so. This meaning comes from Daske (2008) in Journal of Accounting Research.[1]

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Nearby constructs

adoption3 fields · 5 citationsjingle · one word, three constructs

References

Daske, H., Hail, L., Leuz, C., & Verdi, R. (2008). Mandatory IFRS Reporting around the World: Early Evidence on the Economic Consequences. Journal of Accounting Research, 46(5), 1085-1142. https://doi.org/10.1111/j.1475-679x.2008.00306.x

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