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- W1869607225 abstract "The aim of this paper is to provide a summary of the finding of the fast -growing theoretical and empirical literature on IFRS mainly basing on scholarly articles. The main emphasis was given on the costs and benefits of IFRS. Principal claimed benefit of IFRS is the lower costs of capital. Detailed analysis is done on research issues such as IFRS and costs of information generation and interpretation, IFRS and earnings management, IFRS and higher value relevance of information, IFRS and higher liquidity of company’s shares through greater marketability, IFRS and information asymmetry between managers and external investors, IFRS and cost of capital. Major challenges to implement IFRS and thus, optimal harmonization are discussed based on its high initial implementation costs and other factors that prevent the achievement of optimal convergence of accounting practices." @default.
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- W1869607225 date "2009-06-01" @default.
- W1869607225 modified "2023-09-24" @default.
- W1869607225 title "IFRS: Advantages and Challenges - A Summary of the Findings of Some Existing Literature" @default.
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