37066

Isabel Maria Estima Costa Lourenço
Manuel Emílio Mota de Almeida Delgado Castelo Branco

Revista Contabilidade & Finanças

This study characterizes the results of scientific research on the effect of adopting the International Financial Reporting Standards (IFRS) that have been published in the most prestigious scientific journals in the field of accounting at the international level and it identifies avenues for further research. Based on the analysis of a set of 67 articles published by the accounting journals that make up the Social Sciences Citation Index (SSCI), published between 2000 and 2013, it is concluded that, as a general rule, IFRS adoption has a positive effect on information quality, capital market, analysts’ ability to predict, comparability, and information use. Nevertheless, this effect depends on some factors, such as country’s characteristics (namely, the enforcement level) and companies’ characteristics. Sharing rules is not, by itself, enough to create a common business language, and management incentives and institutional factors play a major role in framing the characteristics of financial reporting. Finally, some gaps are identified in the literature and avenues for further research are introduced.

economic consequences, IFRS, information quality, literature review

LOURENÇO, I. M. E. C.; BRANCO, M. E. M. A. D. C. Principais Consequências da Adoção das IFRS: Análise da Literatura Existente e Sugestões para Investigação Futura . Revista Contabilidade & Finanças, v. 26, n. 68, p. 126-139, 2015.

Lourenço, I. M. E. C., & Branco, M. E. M. A. D. C. (2015). Principais Consequências da Adoção das IFRS: Análise da Literatura Existente e Sugestões para Investigação Futura . Revista Contabilidade & Finanças, 26(68), 126-139.

10.1590/1808-057x201500090

https://www.spell.org.br/documentos/ver/37066/main-consequences-of-ifrs-adoption--analysis-of-existing-literature-and-suggestions-for-further-research-/i/en

Artigo

Português

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