Utilize este identificador para referenciar este registo: http://hdl.handle.net/10071/10665
Autoria: Lourenço, I.
Branco, M.
Data: 2015
Título próprio: Main consequences of IFRS adoption: analysis of existing literature and suggestions for further research
Volume: 26
Número: 68
Paginação: 126 - 139
ISSN: 1519-7077
DOI (Digital Object Identifier): 10.1590/1808-057x201500090
Palavras-chave: Economic consequences
IFRS
Information quality
Literature review
Resumo: This study characterizes the results of scientific research on the effect of adopting the International Financial Reporting Standards (IFRS) that have been published in the most prestigious scientific journals in the field of accounting at the international level and it identifies avenues for further research. Based on the analysis of a set of 67 articles published by the accounting journals that make up the Social Sciences Citation Index (SSCI), published between 2000 and 2013, it is concluded that, as a general rule, IFRS adoption has a positive effect on information quality, the capital market, analysts' ability to predict, comparability, and information use. Nevertheless, this effect depends on some factors, such as country's characteristics (namely, the enforcement level) and companies' characteristics. Sharing rules is not, by itself, enough to create a common business language, and management incentives and institutional factors play a major role in framing the characteristics of financial reporting. Finally, some gaps are identified in the literature and avenues for further research are introduced.
Arbitragem científica: yes
Acesso: Acesso Aberto
Aparece nas coleções:BRU-RI - Artigos em revistas científicas internacionais com arbitragem científica

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