Drawing from research based on data from before and after the adoption

OPTION 2

The coursework in the form of an essay is a research-based essay on issues related to the European Union (EU) adoption of International Financial Reporting Standards (IFRS). The aim of the coursework is to assess the understanding of this by addressing the following issues:

i. Discuss the reasons for the adoption of IFRS.

ii. Drawing from research based on data from before and after the adoption, discuss the effects of the adoption (in terms of both financial reporting quality and possible capital market effects).

iii. Discuss whether you think the adoption of IFRS has improved the quality of financial reporting within the EU.

The suggested readings (this is not an exhaustive list but a starting point to help you find more material to read and use): Daske, H., Hail, L., and Leuz, C. (2008). “Mandatory IFRS Reporting around the World: Early Evidence on the Economic Consequences”. Journal of Accounting Research, 46 (5): 1085-1142. Jermakowicz, E, K and Gornik-Tomaszewski, S. (2006). “Implementing IFRS from the perspective of EU publicly traded companies”. Journal of International Accounting, Auditing and Taxation, 15 (2): 170-196. 

#Drawing #research #based #data #adoption

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