Advanced search
Publication Cover
Accounting in Europe Volume 1, 2004 - Issue 1
Submit an article Journal homepage
2,254
Views
68
CrossRef citations to date
0
Altmetric
Original Articles

Effects of Adoption of International Financial Reporting Standards in Belgium: The Evidence from BEL-20 Companies

Eva K. Jermakowicz University of Southern Indiana, USACorrespondence[email protected]
Pages 51-70 | Published online: 08 Feb 2011

Citations (68)

Keep up to date with the latest research on this topic with citation updates for this article.

Subscribe to citation updates

Read on this site (8)

Nicholas L. Pawsey. (2017) IFRS adoption: A costly change that keeps on costing. Accounting Forum 41:2, pages 116-131.
Read now
Alexandra Fontes, Lúcia Lima Rodrigues & Russell Craig. (2016) A theoretical model of stakeholder perceptions of a new financial reporting system. Accounting Forum 40:4, pages 300-315.
Read now
Arshad Ali, Saeed Akbar & Phillip Ormrod. (2016) Impact of international financial reporting standards on the profit and equity of AIM listed companies in the UK. Accounting Forum 40:1, pages 45-62.
Read now
Brian Singleton-Green. (2015) Public Policy and Accounting Research: What Is to Be Done?. Accounting in Europe 12:2, pages 171-186.
Read now
Christopher Nobes. (2013) The continued survival of international differences under IFRS. Accounting and Business Research 43:2, pages 83-111.
Read now
Raf Orens, Ann Jorissen, Nadine Lybaert & Leo Van Der Tas. (2011) Corporate Lobbying in Private Accounting Standard Setting: Does the IASB have to Reckon with National Differences?. Accounting in Europe 8:2, pages 211-234.
Read now
Christopher Nobes. (2010) On Researching into the Use of IFRS by Private Entities in Europe. Accounting in Europe 7:2, pages 213-226.
Read now
Alessandro Mechelli. (2009) Accounting Harmonization and Compliance in Applying IASB Standards: An Empirical Survey about the First Time Adoption of IAS 7 by Italian Listed Groups. Accounting in Europe 6:2, pages 231-270.
Read now

Articles from other publishers (60)

Piotr Luty, Miloš Petković & Roman Vavrek. (2022) Applying Benfordʼs Law on assessing the reliability of financial information in European companies from the rental and leasing sector before and after the adoption of IFRS 16. Zeszyty Teoretyczne Rachunkowości 46:4, pages 51-68.
Crossref
Aziza Akhter. (2022) Adoption of New IFRS in Bangladesh: Disclosure Level and Benefits. MUDRA: Journal of Finance and Accounting 9:1, pages 75-92.
Crossref
Anubha Srivastava & Harjum Muharam. (2021) Value relevance of earnings and book values during IFRS convergence period in India. Journal of Financial Reporting and Accounting 19:5, pages 885-900.
Crossref
Nikolaos Iason Koufodontis, Stella Zounta & Maria Papagiouvanni. (2021) Impact assessment of contemporary international and national accounting standards adoption: evidence from Greek hotels. Property Management 39:5, pages 670-685.
Crossref
İbrahim APAK. (2021) Uluslararası Muhasebe ve Finansal Raporlama Standartları Araştırmaları Üzerine Bir İncelemeA Review on International Accounting and Financial Reporting Standards Researches. Muhasebe ve Finansman Dergisi:91, pages 35-56.
Crossref
Anubha SrivastavaPreeti Kulshrestha. (2021) Ind-AS Enforcement in India: An Assessment of Readiness, Benefits and Key Challenges. Paradigm 25:1, pages 25-41.
Crossref
Валентина Костюченко & Анаcтаciя Знамeрoвcька. (2021) КОНВЕРГЕНЦІЯ БУХГАЛТЕРСЬКОГО ОБЛІКУ ТА ФІНАНСОВОЇ ЗВІТНОСТІ В ІСПАНІЇ. Молодий вчений:3 (91), pages 364-367.
Crossref
Protap Kumar Ghosh, Ranajit Kumar Bairagi & Abinash Mondal. (2020) Adoption of principle-based IFRS and intercompany comparability of operating performance. Asian Journal of Accounting Research 5:2, pages 341-352.
Crossref
Niharika Dayyala, Syed Kashif Raza Zaidi & Kallol Bagchi. (2020) Diffusion of IFRS using innovation diffusion models. International Journal of Accounting & Information Management 28:4, pages 685-701.
Crossref
Meena BhatiaMwila J. Mulenga. (2019) Value Relevance of Accounting Information: A Review of Empirical Evidence Across Continents. Jindal Journal of Business Research 8:2, pages 179-193.
Crossref
Xiaojiao (Jo) Wang. (2018) Compliance Over Time by Australian Firms with IFRS Disclosure Requirements. Australian Accounting Review 29:4, pages 679-691.
Crossref
Lisa-Uyen Nguyen. (2019) The (un)suitability of fair-value accounting in emerging economies: the case of Vietnam. Journal of Accounting & Organizational Change 15:2, pages 170-197.
Crossref
Panagiotis Ballas, Alexandros Garefalakis, Christos Lemonakis & Vassiliki Balla. (2019) Quality of financial reporting under IFRS and corporate governance influence: Evidence from the Greek banking sector during crisis. Journal of Governance and Regulation 8:4, pages 8-20.
Crossref
Robert Bloom. (2019) Conservatism in Accounting: A Reassessment. Accounting Historians Journal 45:2, pages 1-15.
Crossref
Duc Phan, Mahesh Joshi & Binh Tran-Nam. (2018) The history of accounting standard setting in an emerging transition economy: The case of Vietnam. Accounting History 23:3, pages 379-406.
Crossref
Khaldoon Al‐Htaybat. (2017) IFRS Adoption in Emerging Markets: The Case of Jordan. Australian Accounting Review 28:1, pages 28-47.
Crossref
Merve Acar & Burcu Gürol. (2017) Uluslararası Finansal Raporlama Standartları ile Türk Bankacılık Sektörü Kâr Kalitesi Arasındaki İlişkiye Bir Bakış. Muhasebe ve Finansman Dergisi:76, pages 173-200.
Crossref
Luciano Marchi & Sara Trucco. (2017) La comunicazione al mercato delle performance economico-finanziarie: il ruolo del controllo di gestione. MANAGEMENT CONTROL:3, pages 55-78.
Crossref
Sharad Sharma, Mahesh Joshi & Monika Kansal. (2017) IFRS adoption challenges in developing economies: an Indian perspective. Managerial Auditing Journal 32:4/5, pages 406-426.
Crossref
Mohammad Nurunnabi. (2017) Auditors’ perceptions of the implementation of International Financial Reporting Standards (IFRS) in a developing country. Journal of Accounting in Emerging Economies 7:1, pages 108-133.
Crossref
Arshad Ali, Saeed Akbar, Phillip Ormrod & Syed Zulfiqar Ali Shah. (2016) The Impact and Implications of International Financial Reporting Standards in the United Kingdom: Evidence from the Alternative Investment Market. Australian Accounting Review 26:4, pages 360-375.
Crossref
Adela Deaconu & Dan Dacian Cuzdriorean. (2016) On the tax-accounting linkage in the European emerging context. Journal of Accounting in Emerging Economies 6:3, pages 206-231.
Crossref
Arno Forst & David F. Salerno. (2016) Ten Years of Mandatory Use of IFRS in the European Union: A Status Report. Journal of Corporate Accounting & Finance 27:5, pages 29-36.
Crossref
Habeeb Mohamed Nijam & Athambawa Jahfer. (2016) IFRS Adoption and Financial Reporting Quality: A Review of Evidences in Different Jurisdictions. International Letters of Social and Humanistic Sciences 69, pages 93-106.
Crossref
Mahesh Joshi, Prem W. Senarath Yapa & Diane Kraal. (2016) IFRS adoption in ASEAN countries. International Journal of Managerial Finance 12:2, pages 211-240.
Crossref
Essa R El-Firjani & Shamsaddeen M. Faraj. 2016. Economics and Political Implications of International Financial Reporting Standards. Economics and Political Implications of International Financial Reporting Standards 231 250 .
Abdulkadir Madawaki. 2016. Economics and Political Implications of International Financial Reporting Standards. Economics and Political Implications of International Financial Reporting Standards 1 26 .
Liliana Feleagă & Niculae Feleagă. 2016. IFRS in a Global World. IFRS in a Global World 393 404 .
Javier Legaz Ortiz, Javier Montoya del Corte & Lázaro Rodríguez Ariza. (2015) Efectos de la reforma contable en el patrimonio neto consolidado a 1 de enero de 2008 de los grupos españoles que no aplican normativa NIIF. Revista de Contabilidad 18:2, pages 217-224.
Crossref
Sara TruccoSara Trucco. 2015. Financial Accounting. Financial Accounting 133 143 .
Sara TruccoSara Trucco. 2015. Financial Accounting. Financial Accounting 83 132 .
Sara TruccoSara Trucco. 2015. Financial Accounting. Financial Accounting 65 82 .
Sara TruccoSara Trucco. 2015. Financial Accounting. Financial Accounting 1 8 .
Muhammad Aminu Isa. (2014) Determinants of Accounting Choice of Noncurrent Assets at IFRS First Adoption Among Nigerian Firms. Procedia - Social and Behavioral Sciences 164, pages 378-383.
Crossref
Ghanshyam Poudel, Andreas Hellmann & Hector Perera. (2014) The adoption of International Financial Reporting Standards in a non-colonized developing country: The case of Nepal. Advances in Accounting 30:1, pages 209-216.
Crossref
Suresh Ramachandra, Karin Olesen, Anil Kumar. Narayan & Alexander Tsoy. (2014) Compliance with international financial reporting paradigm: A tale of two transition paths. Corporate Ownership and Control 11:4, pages 338-354.
Crossref
Ramona Neag. (2014) The Effects of IFRS on Net Income and Equity: Evidence from Romanian Listed Companies. Procedia Economics and Finance 15, pages 1787-1790.
Crossref
İsmail Ufuk Mısırlıoğlu, Jon Tucker & Osman Yükseltürk. (2013) Does Mandatory Adoption of IFRS Guarantee Compliance?. The International Journal of Accounting 48:3, pages 327-363.
Crossref
Michela Cordazzo. (2013) The impact of IFRS on net income and equity: evidence from Italian listed companies. Journal of Applied Accounting Research 14:1, pages 54-73.
Crossref
Wan Adibah Wan Ismail, Khairul Anuar Kamarudin, Tony van Zijl & Keitha Dunstan. (2013) Earnings quality and the adoption of IFRS‐based accounting standards. Asian Review of Accounting 21:1, pages 53-73.
Crossref
Lisa Nguyen, Keith Hooper & Rowena Sinclair. (2013) Conservatism versus change in the Vietnamese accounting field?. Corporate Ownership and Control 11:1, pages 471-482.
Crossref
P.K. Jain, Shveta Singh & Surendra Singh YadavP. K. Jain, Shveta Singh & Surendra Singh Yadav. 2013. Financial Management Practices. Financial Management Practices 3 34 .
Irina-Doina Păşcan & Mioara Ţurcaş. (2012) Measuring the Impact of First-Time Adoption of International Financial Reporting Standards on the Performance of Romanian Listed Entities. Procedia Economics and Finance 3, pages 211-216.
Crossref
George Iatridis & Konstantia Dalla. (2011) The impact of IFRS implementation on Greek listed companies. International Journal of Managerial Finance 7:3, pages 284-303.
Crossref
Nadia Albu, Cătălin Nicolae Albu, Ştefan Bunea, Daniela Artemisa Calu & Maria Mădălina Girbina. (2011) A story about IAS/IFRS implementation in Romania. Journal of Accounting in Emerging Economies 1:1, pages 76-100.
Crossref
양해면. (2011) Changes in Accounts and Footnotes of the early adoption of K-IFRS. Korea International Accounting Review null:35, pages 195-216.
Crossref
Juana Aledo Martínez, Fernando García Martínez & Juan Miguel Marín Diazaraque. (2011) Optional accounting criteria under IFRSs and corporate characteristics: evidence from spain. Revista de Contabilidad 14:1, pages 59-85.
Crossref
임석우 & 이우창. (2010) The Effects of the IFRS Adoption on Financial Statements Changes. Korea International Accounting Review null:34, pages 293-312.
Crossref
Apostolos A. Ballas, Despina Skoutela & Christos A. Tzovas. (2010) The relevance of IFRS to an emerging market: evidence from Greece. Managerial Finance 36:11, pages 931-948.
Crossref
양해면. (2010) A Study on Financial Statement Alteration of K-IFRS Application Firm. Korea International Accounting Review null:32, pages 165-182.
Crossref
Susana Callao, Cristina Ferrer, José I. Jarne & José A. Laínez. (2009) The impact of IFRS on the European Union. Journal of Applied Accounting Research 10:1, pages 33-55.
Crossref
Dennis W. Taylor. (2009) Costs‐benefits of adoption of IFRSs in countries with different harmonization histories. Asian Review of Accounting 17:1, pages 40-58.
Crossref
Juan Palomares Laguna & Enrique Corona Romero. (2009) Las sociedades que utilizan las NIC/NIIF ya no tienen que reconciliar las cifras contables a us gaap. ¿está justificada esta decisión de la sec en el ámbito del sector de las telecomunicaciones?. Revista de Contabilidad 12:1, pages 45-93.
Crossref
Patricia Teixeira Lopes & Lucia Lima Rodrigues. (2008) Accounting for financial instruments: A comparison of European companies’ practices with IAS 32 and IAS 39. Research in Accounting Regulation 20, pages 273-275.
Crossref
Patrícia Teixeira Lopes. (2007) Accounting for electricity derivatives under IAS 39. Journal of Derivatives & Hedge Funds 13:3, pages 233-246.
Crossref
Susana Callao, José I. Jarne & José A. Laínez. (2007) Adoption of IFRS in Spain: Effect on the comparability and relevance of financial reporting. Journal of International Accounting, Auditing and Taxation 16:2, pages 148-178.
Crossref
Yhlas Sovbetov. (2013) The Impacts of IFRS Adoption on Key Financial Ratios in UK Market - Over FTSE 100 Firms Through 2003-2007 Years. SSRN Electronic Journal.
Crossref
Wan Adibah Wan Ismail, Tony van Zijl & Keitha L. Dunstan. (2010) Earnings Quality and the Adoption of IFRS-Based Accounting Standards: Evidence from an Emerging Market. SSRN Electronic Journal.
Crossref
Juana Aledo Martínez, Fernando García-Martínez & Juan M. Marín Diazaraque. (2009) Firm-Specific Factors Influencing the Selection of Accounting Options Provided by the IFRS: Empirical Evidence from Spanish Market. SSRN Electronic Journal.
Crossref
Renata Isabel Stenka, Phil Ormrod & Ann Chan. (2008) Accounting for Business Combinations - The Consequences of IFRS Adoption for UK Listed Companies. SSRN Electronic Journal.
Crossref

Reprints and Corporate Permissions

Please note: Selecting permissions does not provide access to the full text of the article, please see our help page How do I view content?

To request a reprint or corporate permissions for this article, please click on the relevant link below:

Order Reprints Request Corporate Permissions

Academic Permissions

Please note: Selecting permissions does not provide access to the full text of the article, please see our help page How do I view content?

Obtain permissions instantly via Rightslink by clicking on the button below:

Request Academic Permissions

If you are unable to obtain permissions via Rightslink, please complete and submit this Permissions form. For more information, please visit our Permissions help page.

Related research

People also read lists articles that other readers of this article have read.

Recommended articles lists articles that we recommend and is powered by our AI driven recommendation engine.

Cited by lists all citing articles based on Crossref citations.
Articles with the Crossref icon will open in a new tab.