Reflections on the 20-year anniversary of worldwide IFRS adoption
Cascino, Stefano
;
Daske, Holger
;
DeFond, Mark
;
Florou, Annita
;
Gassen, Joachim
;
Hung, Mingyi

DOI:
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https://doi.org/10.2308/JIAR-2023-037
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URL:
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https://publications.aaahq.org/jiar/article-abstra...
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Additional URL:
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https://www.researchgate.net/publication/373796365...
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Document Type:
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Article
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Year of publication:
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2023
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The title of a journal, publication series:
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Journal of International Accounting Research
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Volume:
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22
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Issue number:
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3
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Page range:
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85-96
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Conference title:
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Ninth International Conference of the Journal of International Accounting Research
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Location of the conference venue:
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Online
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Date of the conference:
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22.-24.06.2022
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Place of publication:
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Sarasota, Fla.
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Publishing house:
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American Accounting Association
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ISSN:
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1542-6297 , 1558-8025
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Related URLs:
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Publication language:
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English
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Institution:
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Business School > ABWL, Unternehmensrechnung u. Empirische Kapitalmarktforschung (Daske 2007-)
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Subject:
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330 Economics
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Keywords (English):
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IFRS , IASB , international accounting , regulation , accounting policy , enforcement
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Abstract:
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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.
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 | Dieser Eintrag ist Teil der Universitätsbibliographie. |
Search Authors in
BASE:
Cascino, Stefano
;
Daske, Holger
;
DeFond, Mark
;
Florou, Annita
;
Gassen, Joachim
;
Hung, Mingyi
Google Scholar:
Cascino, Stefano
;
Daske, Holger
;
DeFond, Mark
;
Florou, Annita
;
Gassen, Joachim
;
Hung, Mingyi
ORCID:
Cascino, Stefano ; Daske, Holger ORCID: 0000-0001-6153-5269 ; DeFond, Mark ; Florou, Annita ; Gassen, Joachim ; Hung, Mingyi
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