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Impact Of Ifrs Adoption On Financial Statements Comparability. A Study Of Eastern Vs. Western European Countries

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  • GIUGLEA Antonia Cosmina

    (Babes Bolyai University)

Abstract

The IFRS implementation has marked an important milestone in the history of accounting. Since the beginning, there have been both advocates and critics, debating whether the initial objectives were, in fact, met in practice. The present article examines whether comparability of financial statements increased between Eastern and Western European countries after IFRS adoption. The research is empirical, analysing companies before and post adoption, while bringing forward up to date concepts, beneficial for future research. Policymakers proclaim their policies are rooted in evidence and often turn to academic researchers for impartial and reliable evidence. In view of the fact that a significant number of studies have been conducted thus far, the present paper attempts to further emphasize the positive impact of IFRS implementation.

Suggested Citation

  • GIUGLEA Antonia Cosmina, 2024. "Impact Of Ifrs Adoption On Financial Statements Comparability. A Study Of Eastern Vs. Western European Countries," Revista Economica, Lucian Blaga University of Sibiu, Faculty of Economic Sciences, vol. 76(1), pages 34-44, March.
    • Handle: RePEc:blg:reveco:v:76:y:2024:i:1:p:34-44
    DOI: 10.56043/reveco-2024-0004
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    More about this item

    Keywords

    IFRS; COMPARABILITY; FINANCIAL REPORTING;
    All these keywords.

    JEL classification:

    • G14 - Financial Economics - - General Financial Markets - - - Information and Market Efficiency; Event Studies; Insider Trading
    • G15 - Financial Economics - - General Financial Markets - - - International Financial Markets

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