Last week, AFG (the French Asset Management Association) and FFSA (French Insurers' Association) jointly released a study whose preparation I coordinated, on Investors' views on early IFRS implementation. This is one of the first such studies which specifically focuses on the investors' and users' perspective, as opposed to many studies that look at IFRS implementation from an issuer's viewpoint.
If the above link does not work, here are the PDF versions of the study in English and French:
English version - Download AFG_FFSA_2007_en.pdf
French version - Download AFG_FFSA_2007_fr.pdf