Title: The impact of corporate governance on IFRS adoption choices
Authors: Gaeremynck, Ann ×
Verriest, Arnt
Thornton, Dan #
Issue Date: 2013
Publisher: Routledge
Series Title: European Accounting Review vol:22 issue:1 pages:39-77
Abstract: We investigate the association between corporate governance strength and EU listed firms’ choices with respect to International Financial Reporting Standards
(IFRS) adoption in 2005. We measure governance strength by aggregating variables such as board independence, board functioning and audit committee effectiveness. The
firms exhibit heterogeneity in both compliance and disclosure quality; some firms do not even meet the minimum disclosure requirements. Regression results show that
stronger governance firms disclose more information, comply more fully and use IAS 39’s carve-out provision less opportunistically. These findings are germane to
accountants, managers and regulators in countries soon to adopt IFRS.
ISSN: 0963-8180
Publication status: published
KU Leuven publication type: IT
Appears in Collections:Research Center Accountancy, Leuven
× corresponding author
# (joint) last author

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