Financial Management & Accounting Research Conference

19 - 21 Sep 2021Add To Calendar
The Annabelle, Paphos, Cyprus
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Due to the ongoing uncertainties and travelling restrictions related to the COVID-19 pandemic, the FMARC 2021 Chairs have decided to postpone the conference to September 19-21, 2021. This paper empirically examines the relationship among financial reporting and tax reporting aggressiveness, and the adoption of the International Financial Reporting Standards (IFRS). Theoretical and empirical evidence provides mixed results on the relationship between financial reporting aggressiveness and tax .. continue reading reporting aggressiveness. Using a sample of all firms listed on the Toronto Stock Exchange from 2000 to 2014, our study finds that the adoption of IFRS significantly reduced Canadian firms’ level of financial reporting aggressiveness. Furthermore, we show that IFRS also has an impact on a firm’s tax reporting aggressiveness via the channel of reduced information asymmetry. Our study finds a positive relationship between financial and tax reporting aggressiveness, and the relationship is much weaker after the mandatory adoption of IFRS. Specifically, we study the change in stock market herding after the adoption of two FSAP directives namely, Market Abuse Directive (MAD) and Transparency Directive (TPD).


09:00 AM-06:00 PM (expected)
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Estimated Turnout

100 - 500
Based on previous editions

Category & Type

Banking & Finance


Sep 2021 Interested
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