Template-type: ReDIF-Paper 1.0
Author-Name: Palea, Vera
Author-Email: vera.palea@unito.it
Author-Workplace-Name: University of Turin
Author-Workplace-Homepage: http://www.est.unito.it/
Title: IAS/IFRS and Financial Reporting Quality: Lessons from the European Experience.
Abstract: This paper discusses empirical research on the effects of the adoption of IAS/IFRS on the quality of 
financial reporting. In doing so, it focuses on the European Union.
The adoption of IAS/IFRS in Europe is an example of accounting standardization among countries with different 
institutional frameworks and enforcement rules. This allows investigating whether, and to what extent, accounting 
regulation per se may affect the quality of financial reporting and lead to convergence in financial reporting.
This is a key issue for standard setting purposes as IAS/IFRS have been adopted in very diverse countries all 
over the world and many others are likely to adopt them in the near future. 
Length: 28 pages
Creation-Date: 2013-05
File-URL: http://www.est.unito.it/do/home.pl/Download?doc=/allegati/wp2013dip/wp_30_2013.pdf
File-Format: Application/PDF
Handle: RePEc:uto:dipeco:201330