Reflections on the 20-Year Anniversary of Worldwide IFRS Adoption

Jahr: 2023

Typ: Journal Publication

Fachzeitschrift: Journal of International Accounting Research

Abstract

At the Ninth International Conference of the Journal of International Accounting Research, Editor Steve Lin organized a plenary session titled “20 Years of IFRS Research” to commemorate the 20th anniversary of the worldwide adoption of International Financial Reporting Standards (IFRS). During the session, each panelist presented their views on what we have learned from researching IFRS for the past 20 years and where we should go from here. This article presents a short essay from each panelist summarizing their comments, as well as related issues that were not fully explored at the conference.

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TRR 266 researchers

Holger Daske University of Mannheim

Holger Daske is Professor for Accounting and Capital Markets at University of Mannheim. His research interests include capital markets and the intersection of Accounting and Finance. Current work analyzes the economic consequences of the implementation of International Financial Reporting Standards (IFRS) on capital markets worldwide and the impact of firms reporting incentives on actual financial reporting quality. His research is published in leading journals such as the Journal of Accounting Research, the Journal of Business Finance & Accounting, Abacus, Accounting & Business Research and the German Zeitschrift für betriebswirtschaftliche Forschung (ZfbF). Additionally, he is member of the working group “finance accounting” of the Schmalenbach-Gesellschaft and member of the IFRS Advisory Council of the IFRS Foundation.

Joachim Gassen Humboldt University of Berlin

Joachim Gassen is Professor for Accounting at Humboldt University of Berlin and distinguished affiliate professor at ESMT Berlin. His research focuses on the role of accounting information in markets and contracts. He is currently acting as the departmental editor for accounting at the German business association journal “Business Research” and is co-chairing the Doctoral Colloquium of the European Accounting Association. In addition, he is member of the Academic Panel of the European Financial Reporting Advisory Group (EFRAG).

External researchers

Stefano Cascino

Mark DeFond

Annita Florou

Mingyi Hung

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Cite this article as

Cascino, S., Daske, H., DeFond, M., Florou, A., Gassen, J., & Hung, M. (2023). Reflections on the 20-year anniversary of worldwide IFRS adoption. Journal of International Accounting Research, 22(3), 85-96. https://doi.org/10.2308/JIAR-2023-037

Zugehörige Projekte

A08

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Zugehörige Projekte

Standardization of Financial and Nonfinancial Information

Private Firm Transparency

Real Effects of Transparency

Open Science Data Center

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