| Authors |
European States included in the sample |
Obtained results |
| Naftiet al. (2013) |
France |
The application of IFRS has led to an increase in the information content of the accounting data. |
| Boumedieneet al. (2014) |
France |
The results manipulation practices were less used. |
| Christensen et al. (2008) |
Germany |
There is no evidence of improving the quality of financial reporting for entities required to adopt IFRS.Noteworthy is the diminution of the results handling practices and the more timely recognition of the loss for companies that have voluntarily adopted IFRS. |
| Maggina & Tsaklanganos (2011) |
Greece |
There is no effect of adopting IFRS noticed on the price or return on equity. |
| Klimczak (2011) |
Poland |
The impact of adopting IFRS is relatively small for the relevance of capital market data. |
| Hellman (2011) |
Sweden |
The voluntary adoption of IFRS has enabled entities to use the profit/loss handling practices. |
| Karğın (2013) |
Turkey |
Following the adoption of the IFRS, the relevance of equity accounting data has improved but no improvement in the relevance of the outcome has been noticed. |
| Chen et al. (2010) |
Austria, Belgium, Denmark, Finland, France, Germany, Greece, Ireland, Italy, Luxembourg, Netherlands, Portugal, Spain, Sweden, United Kingdom |
Following the adoption of the IFRS, it was found: to reduce the practices of manipulating the result to a target value, to reduce the value of discretionary accrual accounting and to increase the quality of accrual accounting, but to increase the practices of smoothing the result and large losses that are not timely reported. |
| Kosiet al. (2010) |
Austria, Finland, France, Germany, Greece, Ireland, Italy, Netherlands, Norway, Portugal, Spain, Sweden, Switzerland, United Kingdom |
There is an increase in the relevance of the accounting data required to calculate the earnings before interest and tax (EBIT) and the increase in the relevance of accounting data on profitability for entities that were required to adopt IFRS, from countries with a strong system of protection of creditors. |
