Research questions:
1. Has the adoption of IFRS been beneficial to users of financial information?
2. What are the costs of IFRS adoption?
Could this paper be written in traditional format using a mixture of qualitative and quantitative data
Here is some literature that could be reviewed:
Armstrong, C., Barth, M., Jagolinzer, A., Riedl, E. (2010). Market reaction to the adoption of IFRS in Europe. The Accounting Review, 85(1), 31–61.
– Ashbaugh, H., Pincus, M. (2001). Domestic Accounting Standards, International Accounting Standards, and the Predictability of Earnings, Journal of Accounting Research, 39(3), 417–434.
– Atwood, T.J., Drake, M.S., Myers, J.N., Myers L.A. (2011). Do earnings reported under IFRS tell us more about future earnings and cash flows? Journal of Accounting and Public Policy, 30, 103–121.
– Byard, D., Li, Y., Yu, Y. (2011). The Effect of Mandatory IFRS adoption on Financial Analysts’ Information Environment. Journal of Accounting Research, 49(1), 69-96.
– Cotter J., Tarca A., Wee M., (2012). IFRS adoption and analysts’ earnings forecasts: Australian evidence. Accounting and Finance, 52 (2012), 395–419.
– Daske, H., Hail, L., Leuz, C., Verdi, R., (2008). Mandatory IFRS Reporting around the World: Early Evidence on the Economic Consequences. Journal of Accounting Research, 46, 1085-1142.
– Gassen, J., Sellhorn, T. (2006). Applying IFRS in Germany – Determinants and Consequences. Betriebswirtschaftliche Forschung und Praxis, 58(4).
– Horton, J., Serafeim, G., Serafeim, I., (2012). Does Mandatory IFRS Adoption Improve the Information Environment? Contemporary Accounting Research,
– Houqe, N., Van Zijl, T., Dunstan, K.L., Karim, A.K.M,W. (2012). The Effect of IFRS Adoption and Investor Protection on Earnings Quality Around the World. International Journal of Accounting, 47(3), 333-355.
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