Search Results - subject:"Mandatory IFRS adoption"

Conservative accounting, IFRS convergence and cash dividend paymentsevidence from China

Bradford, William D.; Chen, Chao; Zhu, Song - In: European financial management : the journal of the … 23 (2017) 3, pp. 376-414

Persistent link: https://www.econbiz.de/10011739222

Mandatory IFRS adoption and earnings quality in different institutional settings : a comparison between Italy and the UK

Campa, Domenico; Donnelly, Ray - In: International journal of accounting, auditing and … 12 (2016) 1, pp. 24-44

Persistent link: https://www.econbiz.de/10011585867

Secrecy and the impact of mandatory IFRS adoption on earnings quality in Europe

Houqe, Muhammad Nurul; Monem, Reza M.; Tareq, Mohammad; … - In: Pacific-Basin finance journal 40 (2016), pp. 476-490

Persistent link: https://www.econbiz.de/10011712279

Mandatory Adoption of IFRS and Analysts’ Forecasts Information Properties

Joos, Philip; Beuselinck, C.A.C.; Khurana, I.K.; van … - Tilburg University, Center for Economic Research - 2010

This study examines the properties of the information contained in analysts’ earnings forecasts for mandatory IFRS adopters in Europe for the period 2003-07. We find a significant increase in the precision of both public and private information after switching to IFRS, especially for forecasts...

Persistent link: https://www.econbiz.de/10011091872

The effects of financial reporting on bank loan contracting in global markets : evidence from mandatory IFRS adoption

Chen, Tai-Yuan; Chin, Chen-Lung; Wang, Shiheng; Yao, Wei-Ren - In: Journal of international accounting research 14 (2015) 2, pp. 45-81

Persistent link: https://www.econbiz.de/10011429379

The effect of mandatory IFRS adoption on international cross-listings

Chen, Long; Ng, Jeff; Tsang, Albert - In: The accounting review : a publication of the American … 90 (2015) 4, pp. 1395-1435

Persistent link: https://www.econbiz.de/10011337680

Does mandatory IFRS adoption improve information quality in low investor protection countries?

Houque, Muhammad Nurul; Easton, Samuel; Van Zijl, Tony - In: Journal of international accounting auditing & taxation 23 (2014) 2, pp. 87-97

Persistent link: https://www.econbiz.de/10010439612

Does mandatory adoption of IFRS guarantee compliance?

Mısırlıoğlu, İsmail Ufuk; Tucker, Jon; … - In: The international journal of accounting : TIJA 48 (2013) 3, pp. 327-363

Persistent link: https://www.econbiz.de/10010128395