Hlel, Khawla; Kahloul, Ines; Bouzgarrou, Houssam - In: Journal of Financial Reporting and Accounting 18 (2020) 2, pp. 325-342
Purpose: This paper aims to examine whether International Financial Reporting Standards (IFRS) adoption and corporate governance attributes increase the management earnings forecasts’ accuracy disclosed in prospectuses for French Initial Public Offerings (IPOs). Design/methodology/approach:...