Glaum, Martin; Baetge, Jörg; Grothe, Alexander; … - In: European Accounting Review 22 (2013) 1, pp. 79-116
We examine whether the introduction of international accounting standards by German companies has improved the accuracy of analysts' forecasts, and what role changes in the quality of disclosures have played in this process. We develop a structural equation model that allows us to separate the...
