The Historical and Current Status of Global IFRS Adoption: Obstacles and Opportunities for Researchers
本文整理了195个国家和地区采用IFRS的日期和类型，提供在线数据集，帮助研究者更准确地在实证研究中识别IFRS采用事件，并指出未来研究方向。
The number of countries that have adopted International Financial Reporting Standards (IFRS) in some form has grown each year. However, the existing literature generally ignores the varied types and the complex timing of IFRS adoption. Our paper provides a cross-reference of IFRS adoption dates and types for 195 countries and territories around the world. This definitive data, including an extensive online dataset, was developed to help researchers better identify IFRS adoption events in the samples used in their empirical studies. Additionally, we highlight potential challenges in identifying IFRS adoption types and dates as well as provide areas of future research that can benefit from our dataset, which can be accessed online https://about.illinoisstate.edu/mktrimb/song-trimble-2022-dataset/ .