Paulo Alves, Peter F. Pope and Steven Young, European Cross-Border Information Transfers and
the Impact of Accounting Standards Regime Changes, look at, among other things, the effects
of mandatory IFRS adoption in Europe on cross-border information transfers. The announcer
sample is 6,918 announcements by 2,871 firms from 27 European countries for 1997–2007.
The total sample of announcers and non-announcers is 212,272 firm-year observations for
5,764 firms from 30 European countries. The data must include some observations from
firms in non-EU countries, but are not analysed by country.