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Ulf Brüggemann, Jörg-Markus Hitz and Thorsten Sellhorn: Intended and Unintended Consequences of Mandatory IFRS Adoption - A Review of Extant Evidence and Suggestions for Future Research

Published on: 04 Mar 2013

Ulf Brüggemann, Jörg-Markus Hitz and Thorsten Sellhorn discuss empirical evidence on the economic consequences of mandatory International Financial Reporting Standards (IFRS) adoption in the EU. They distinguish between intended and unintended consequences of mandatory IFRS adoption and explore the fact that empirical research on the intended consequences generally fails to document an increase in the comparability or transparency of financial statements while there is rich and almost unanimous evidence of positive effects on capital markets and at the macroeconomic level. The authors conclude that both the intended and the unintended consequences deserve further scrutiny and provide specific guidance for future research.

The article was published in the European Accounting Review (EAR) and can be downloaded through Taylor & Francis Online (there is a charge for downloading). The article is also available through SSRN (free of charge). Scientific citation requires use of the version published in the EAR:

We thank Professor Sellhorn for bringing this article to our attention.

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