Mednarodni projekti
The European IFRS revolution: compliance, consequences and policy lessons
Raziskovalci (1)
| št. |
Evidenčna št. |
Ime in priimek |
Razisk. področje |
Vloga |
Obdobje |
Štev. publikacijŠtev. publikacij |
| 1. |
18932 |
dr. Aljoša Valentinčič |
Ekonomija |
Vodja |
2007 - 2010 |
511 |
Organizacije (1)
Povzetek
The proposed research will analyse and evaluate the impact of EU-mandated harmonisation of financial reporting based on International Financial Reporting Standards (IFRS). It will document levels of compliance with IFRS and the institutional, legal and economic determinants of compliance, changes in financial reporting quality and their determinants, and the economic consequences for firms and stakeholder groups. The research addresses questions that are crucially important to the future development of the European economy and financial markets.The project will overcome fragmentation in financial accounting research across European universities. An intensive network-wide training programme will develop the research competences of a new generation of accounting researchers. It will nurture conceptual and analytical abilities and develop the technical skills necessary to conduct large-scale empirical research. The project will overcome the significant barriers to such research by developing new databases and opening up wider access to existing commercial databases.The programme will also aim to foster industry-academia cooperation. Through an advisory group, the project team will work closely with members of regulatory bodies, including the International Accounting Standards Board (IASB) and the European Financial Reporting Advisory Group (EFRAG). The project advisory group will assist in identification of relevant research questions, provide feedback on research projects, and assist in the dissemination of result s to policy makers, the accounting profession and industry.The scientific programme is based on the view that financial reporting is a multi-disciplinary phenomenon and part of a complex equilibrium that also includes the legal and institutional frameworks within which businesses exist. The project will thus integrate relevant theory and empirical methods in accounting, finance, law and economics.
