Reflections on the 20-year anniversary of worldwide IFRS adoption


Cascino, Stefano ; Daske, Holger ; DeFond, Mark ; Florou, Annita ; Gassen, Joachim ; Hung, Mingyi



DOI: https://doi.org/10.2308/JIAR-2023-037
URL: https://publications.aaahq.org/jiar/article-abstra...
Additional URL: https://www.researchgate.net/publication/373796365...
Document Type: Article
Year of publication: 2023
The title of a journal, publication series: Journal of International Accounting Research
Volume: 22
Issue number: 3
Page range: 85-96
Conference title: Ninth International Conference of the Journal of International Accounting Research
Location of the conference venue: Online
Date of the conference: 22.-24.06.2022
Place of publication: Sarasota, Fla.
Publishing house: American Accounting Association
ISSN: 1542-6297 , 1558-8025
Related URLs:
Publication language: English
Institution: Business School > ABWL, Unternehmensrechnung u. Empirische Kapitalmarktforschung (Daske 2007-)
Subject: 330 Economics
Keywords (English): IFRS , IASB , international accounting , regulation , accounting policy , enforcement
Abstract: At the Ninth International Conference of the Journal of International Accounting Research, Editor Steve Lin organized a plenary session titled “20 Years of IFRS Research” to commemorate the 20th anniversary of the worldwide adoption of International Financial Reporting Standards (IFRS). During the session, each panelist presented their views on what we have learned from researching IFRS for the past 20 years and where we should go from here. This article presents a short essay from each panelist summarizing their comments, as well as related issues that were not fully explored at the conference.




Dieser Eintrag ist Teil der Universitätsbibliographie.




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