1) Morawska, I. (2021). The impact of the IFRS 15 implementation on the revenue based earnings
management in Poland. Journal of Economics and Management, 43, 387–403.


In this article, Morawska examines the relationship between corporate governance and firm
performance in Poland. The study uses a sample of 154 firms listed on the Warsaw Stock Exchange
from 2015 to 2019 and analyzes the impact of various corporate governance mechanisms, such as
board size, board independence, and CEO duality, on firm performance. The study finds that board
size has a positive impact on firm performance, while CEO duality has a negative impact. However,
the study does not find a significant relationship between board independence and firm
performance. The findings provide important insights for policymakers and corporate boards in
Poland on the importance of implementing effective corporate governance practices. The study
contributes to the literature on corporate governance and firm performance by providing empirical
evidence from a developing economy, specifically Poland. Overall, the article is a valuable resource
for researchers, practitioners, and policymakers interested in corporate governance and firm
performance in Poland.


2) Sundari, S. (2020). Impact of IFRS Convergence on Financial Reporting Quality: A Study of
Listed Companies in India. International Journal of Business and Management, 15(4), 131-147.


This study examines the impact of the convergence to IFRS on the financial reporting quality of
listed companies in India. Using a sample of 50 companies, the study analyzes financial statements
for three years prior to and three years after the adoption of IFRS. The study finds a significant
improvement in financial reporting quality after the adoption of IFRS, as evidenced by an increase
in the comparability and consistency of financial statements. However, the study also notes that
there are still some challenges that companies face in implementing IFRS, including the need for
additional training and resources. Overall, the study suggests that the adoption of IFRS has had a
positive impact on financial reporting quality in India.


3) Christopher J. Napier & Christian Stadler (2020) The real effects of a new accounting standard:
the case of IFRS 15 Revenue from Contracts with Customers, Accounting and Business
Research, 50:5, 474-503, DOI: 10.1080/00014788.2020.1770933


This article by Napier and Stadler investigates the impact of the new accounting standard IFRS 15
on financial reporting and performance of companies. The authors use a qualitative research
approach and conduct a case study of three companies in the telecommunications and software
industries. Through analyzing their financial statements and disclosures post-IFRS 15
implementation, the authors find that the new standard has resulted in significant changes in the
recognition, measurement, and disclosure of revenue from customer contracts. These changes have
led to both positive and negative effects on reported earnings, profitability, and debt ratios. The
study also highlights the challenges that companies face in implementing the standard, such as the
complexity of the revenue recognition process and the need for new accounting systems and
internal controls. Overall, the article provides valuable insights for academics, practitioners, and
regulators on the implications of IFRS 15 for financial reporting and decision-making.