FRINK Linked Data Fragments server

Matches in SemOpenAlex for { <https://semopenalex.org/work/W4313397082> ?p ?o ?g. }

• W4313397082 abstract "The purpose of this paper is to review existing literature on the consequences of International Financial Reporting Standards (IFRS) adoption in Europe with a specific focus on different enforcement environments. Following prior studies, we adopt the critical review approach. We begin the review in Europe and then provide a comparative analysis among four countries based on their enforcement environment. Academic papers were collected from high-quality ranked journals. The literature was analysed on different streams, including comparability, audit services liquidity and earning management. Our critical review indicates that the consequences of IFRS adoption depend on the country’s enforcement environment. If a country has strong enforcement, then the consequences of IFRS adoption are more pronounced for both positive and negative consequences. This was the case for the UK and Germany. If a country has a weak enforcement environment, the consequences are less pronounced, as was the case for Spain and Italy. The consequences of IFRS adoption include increased comparability, audit fees, liquidity, earnings management and investment. If a country is to realise the benefits of IFRS adoption fully, it is not sufficient to just adopt the standards; there must be a strong enforcement environment. The paper makes suggestions for further research in the context of IFRS consequences." @default.
• W4313397082 created "2023-01-06" @default.
• W4313397082 creator A5050327282 @default.
• W4313397082 creator A5077446272 @default.
• W4313397082 date "2022-12-31" @default.
• W4313397082 modified "2023-10-14" @default.
• W4313397082 title "Review of IFRS consequences in Europe: An enforcement perspective" @default.
• W4313397082 cites W1965132784 @default.
• W4313397082 cites W1965672189 @default.
• W4313397082 cites W1999902552 @default.
• W4313397082 cites W2007822751 @default.
• W4313397082 cites W2007917285 @default.
• W4313397082 cites W2008794355 @default.
• W4313397082 cites W2033805430 @default.
• W4313397082 cites W2034977499 @default.
• W4313397082 cites W2045811644 @default.
• W4313397082 cites W2058466799 @default.
• W4313397082 cites W2060844531 @default.
• W4313397082 cites W2080418228 @default.
• W4313397082 cites W2101819545 @default.
• W4313397082 cites W2113810930 @default.
• W4313397082 cites W2117253495 @default.
• W4313397082 cites W2120092583 @default.
• W4313397082 cites W2141541233 @default.
• W4313397082 cites W2149658182 @default.
• W4313397082 cites W2212233521 @default.
• W4313397082 cites W2509446614 @default.
• W4313397082 cites W2610457468 @default.
• W4313397082 cites W2735162830 @default.
• W4313397082 cites W2790352670 @default.
• W4313397082 cites W2809037027 @default.
• W4313397082 cites W2986911821 @default.
• W4313397082 cites W3005990306 @default.
• W4313397082 cites W3020604762 @default.
• W4313397082 cites W3021658215 @default.
• W4313397082 cites W3035539768 @default.
• W4313397082 cites W3121170061 @default.
• W4313397082 cites W3121260528 @default.
• W4313397082 cites W3121319242 @default.
• W4313397082 cites W3121370749 @default.
• W4313397082 cites W3122120278 @default.
• W4313397082 cites W3123308203 @default.
• W4313397082 cites W3123336139 @default.
• W4313397082 cites W3123644118 @default.
• W4313397082 cites W3123885010 @default.
• W4313397082 cites W3124021564 @default.
• W4313397082 cites W3124397182 @default.
• W4313397082 cites W3124686906 @default.
• W4313397082 cites W3124863279 @default.
• W4313397082 cites W3124899455 @default.
• W4313397082 cites W3124907583 @default.
• W4313397082 cites W3124985942 @default.
• W4313397082 cites W3125171159 @default.
• W4313397082 cites W3125529072 @default.
• W4313397082 cites W3152496854 @default.
• W4313397082 cites W3152672348 @default.
• W4313397082 cites W3199297722 @default.
• W4313397082 cites W4247695167 @default.
• W4313397082 cites W3125227155 @default.
• W4313397082 doi "https://doi.org/10.1080/23311975.2022.2148869" @default.
• W4313397082 hasPublicationYear "2022" @default.
• W4313397082 type Work @default.
• W4313397082 citedByCount "1" @default.
• W4313397082 countsByYear W43133970822023 @default.
• W4313397082 crossrefType "journal-article" @default.
• W4313397082 hasAuthorship W4313397082A5050327282 @default.
• W4313397082 hasAuthorship W4313397082A5077446272 @default.
• W4313397082 hasBestOaLocation W43133970821 @default.
• W4313397082 hasConcept C10138342 @default.
• W4313397082 hasConcept C114614502 @default.
• W4313397082 hasConcept C121955636 @default.
• W4313397082 hasConcept C144133560 @default.
• W4313397082 hasConcept C151730666 @default.
• W4313397082 hasConcept C17744445 @default.
• W4313397082 hasConcept C183582576 @default.
• W4313397082 hasConcept C197947376 @default.
• W4313397082 hasConcept C199521495 @default.
• W4313397082 hasConcept C199539241 @default.
• W4313397082 hasConcept C2778587509 @default.
• W4313397082 hasConcept C2779343474 @default.
• W4313397082 hasConcept C2779777834 @default.
• W4313397082 hasConcept C33923547 @default.
• W4313397082 hasConcept C86803240 @default.
• W4313397082 hasConceptScore W4313397082C10138342 @default.
• W4313397082 hasConceptScore W4313397082C114614502 @default.
• W4313397082 hasConceptScore W4313397082C121955636 @default.
• W4313397082 hasConceptScore W4313397082C144133560 @default.
• W4313397082 hasConceptScore W4313397082C151730666 @default.
• W4313397082 hasConceptScore W4313397082C17744445 @default.
• W4313397082 hasConceptScore W4313397082C183582576 @default.
• W4313397082 hasConceptScore W4313397082C197947376 @default.
• W4313397082 hasConceptScore W4313397082C199521495 @default.
• W4313397082 hasConceptScore W4313397082C199539241 @default.
• W4313397082 hasConceptScore W4313397082C2778587509 @default.
• W4313397082 hasConceptScore W4313397082C2779343474 @default.
• W4313397082 hasConceptScore W4313397082C2779777834 @default.
• W4313397082 hasConceptScore W4313397082C33923547 @default.
• W4313397082 hasConceptScore W4313397082C86803240 @default.
• W4313397082 hasIssue "1" @default.
• W4313397082 hasLocation W43133970821 @default.

• next