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Main consequences of IFRS adoption: analysis of existing literature and suggestions for further research

Revista Contabilidade & Finanças, 2015-05, Vol.26 (68), p.126-139 [Peer Reviewed Journal]

COPYRIGHT 2015 Departamento de Contabilidade - FEA/USP ;Copyright Universidade de São Paulo, FEA, Departmento de Contabilidade e Atuária May-Aug 2015 ;This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License. ;ISSN: 1519-7077 ;ISSN: 1808-057X ;EISSN: 1808-057X ;DOI: 10.1590/1808-057x201500090

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Title:
Main consequences of IFRS adoption: analysis of existing literature and suggestions for further research
Author: Lourenco, Isabel Maria Estima Costa ; Branco, Manuel Emilio Mota de Almeida Delgado Castelo
Subjects: Accounting ; Accounting systems ; BUSINESS, FINANCE ; Capital markets ; consequências econômicas ; Consolidated financial statements ; Financial disclosure ; Financial statements ; IFRS ; Impact analysis ; Information management ; International accounting standards ; International Financial Reporting Standards ; qualidade da informação ; revisão de literature ; Studies
Is Part Of: Revista Contabilidade & Finanças, 2015-05, Vol.26 (68), p.126-139
Description: 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. Keywords: IFRS, economic consequences, literature review, information quality.
Publisher: São Paulo: Departamento de Contabilidade - FEA/USP
Language: Spanish;English;Portuguese
Identifier: ISSN: 1519-7077
ISSN: 1808-057X
EISSN: 1808-057X
DOI: 10.1590/1808-057x201500090
Source: SciELO
ProQuest Central
DOAJ Directory of Open Access Journals

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Main consequences of IFRS adoption: analysis of existing literature and suggestions for further research

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