changes. We find no difference in the increase of forecast informativeness between firms from IFRS-mandating countries without …We examine how concurrent enforcement changes affect the positive relationship between mandatory IFRS adoption and … firms' voluntary disclosure. We show that the increase in the issuance of management forecasts after IFRS adoption is …

This study examines the effect of the mandatory adoption of International Financial Reporting Standards (IFRS) on … frequency of management earnings forecasts following mandatory IFRS adoption, consistent with the notion that IFRS adoption …-adoption. We then propose and test three channels through which IFRS adoption could alter firms' disclosure incentives: improved …

Reporting Standards (IFRS) adoption on the information content of earnings announcements in Italy. To identify the effect of … this regulation, we use a treatment (i.e., Italy) and a benchmark sample of IFRS countries that vary in the adoption of the … releases. Our findings suggest that the inclusion of detailed IFRS financial statements in earnings announcements increased …

introduction of international accounting standards on forecast errors. Our sample comprises 1,908 firm-years covering the period … introduction of international accounting standards has been associated with a significant improvement in forecast accuracy …We examine whether the introduction of international accounting standards by German companies has improved the accuracy …

This study investigates the effect of IFRS adoption on the transparency of financial reporting in Germany. Using a … sample of listed companies ranging from 1995 to 2012, we separately analyze the effect of IFRS adoption on disclosure quality … al. (2005) model to proxy for the degree of earnings management. We hypothesize and find that IFRS adoption is associated …

The phenomenon of creative accounting has attracted the attention of researchers for decades, especially in the … researchers and practitioners to determine any manipulation in financial reporting, the practice of creative accounting is still … disclosure with respect to enhancing the impact of creative accounting determinants and financial reporting quality in the …