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European Union passed a resolution in 2002, which bound all the listed companies and firms and required the consolidated and simple accounts to use Financial Reporting Standards starting from January 2005. It will improve firm performance and will have an influence on the information environment for the listed firms. This study provides empirical and theoretical literature regarding the adoption of IFRS, accounting Conservatism and firm performance. This paper provides different theories that discuss the impact of IFRS and accounting conservatism on a firm performance that includes positive accounting theory, modernization theory, contingency theory, and world system theory.

International Financial Reporting Standards, Accounting Conservatism, and Firm Performance: Evidence from UAE