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Christensen, H. B. (2012). Why Do Firms Rarely Adopt IFRS Voluntarily? Academics Find Significant Benefits and the Costs Appear to Be Low. Review of Accounting Studies, 17, 518-525.
https://doi.org/10.1007/s11142-012-9202-y

has been cited by the following article:

• TITLE: IFRS and Fair Representation in Banking and Insurance

  AUTHORS: Cristiane Benetti, Edouard Liguoro, Luciane Reginato, Najib Bwanika, Nirjhar Nigam

  KEYWORDS: Bank, Insurance, IFRS, Financial Reports, Value Relevance, Diversity, Grey Areas

  JOURNAL NAME: Theoretical Economics Letters, Vol.14 No.5, October 31, 2024

  ABSTRACT: International Financial Reporting Standards (IFRS) have existed since 2001 to enhance Transparency, Accountability, and Efficiency for financial markets all over the world. But while progress has been made concerning national GAAP (Generally Accepted Accounting Principles) before IFRS, it appears that the criteria of transparency were limited. In this study, the fair representation of IFRS is developed through the Transparency criteria. The results showed a rising relevance of the Fair Representation of the IFRS and the limits that mitigate it. New interrogations arose regarding the market effects of IFRS as well as access to the knowledge needed to analyze the information under IFRS.