Effects of IFRS Adoption and IFRS Convergence on Financial Statement Comparability

Requirement: The task is to find and present a published research paper, in the top accounting and finance journals (or the practitioner journals), with topics on financial derivatives, hedge accounting, or IFRS (international accounting). Once assigned, each group is responsible for finding and confirming with the instructor the research paper that they intend to present. NO TWO GROUPS IN THE SAME CLASS WILL BE PRESENTING THE SAME PAPER, so each relevant paper is on a first come first serve bases. In the 20- minute presentation, the team needs to A) make connections between what they have learned in class to the research paper; B) understand and articulate clearly the intuition of the paper’s theory and empirical story; C) point out the significance of the paper’s contribution to the literature

I need to finish Part C:point out the significance of the paper’s contribution to the literature, why should academics care about it (point out the papers’ contribution to the literature and academic debates). Please note that how many citations or who are the authors (like which universities they are from) does not matter to any of these points.

Please read the article quickly and write a short paper like 1-2 pages to talk about it. Please use bullet point. So structure is clearly.