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 … information after switching to IFRS, especially for forecasts pertaining to 2006 and later. However, we are unable to detect a … change in the consensus among financial analysts after the mandatory adoption of IFRS. These results suggest that the higher …