... We then examine whether the adoption of IFRS reduces or eliminates these previously documented differences in information asymmetry, owing to the now mandatory provision of investment 36 The ... and 0 otherwise; measured at the end of the fiscal year preceding mandatory IFRS adoption; obtained from hand-collection. 4associated with non-disclosure of these values; rather, these informational ... companies, the three largest economies (France, Germany, and the UK) are home to more than half of investment property firms. Further, the UK has the largest number of firms, likely reflecting both the...