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- W3207183886 abstract "This paper studies the enforcement of IFRS in the EU using an extensive, hand-collected dataset. We observe substantial cross-country variation in the EU enforcement system, but also a gradual evolution towards more homogeneous practices. To understand the sources of this variation, we conduct two qualitative exercises. First, we perform a detailed historical analysis of IFRS enforcement in the EU. Second, we construct a theoretical framework based on interpretative research. We also discuss the implications of our analysis for research on the enforcement of IFRS. Overall, our analysis suggests that, while the harmonization of IFRS enforcement in the EU is still far from being complete, substantial progress has been made. Our unique data also points at a number of aspects that deserve further research." @default.
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- W3207183886 date "2021-01-01" @default.
- W3207183886 modified "2023-09-27" @default.
- W3207183886 title "What hinders Accounting Harmonization? Learning from the Enforcement of IFRS in the European Union" @default.
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- W3207183886 doi "https://doi.org/10.2139/ssrn.3940337" @default.
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