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We have little knowledge about the prevalence of irreproducibility in the accounting literature. To narrow this gap, we … consequences of irreproducible research published in accounting journals. A majority of respondents believe that irreproducibility … the work of others would enhance reproducibility. The views of accounting researchers are remarkably similar to those …
Persistent link: https://www.econbiz.de/10012839580
We have little knowledge about the prevalence of irreproducibility in the accounting literature. To narrow this gap, we … consequences of irreproducible research published in accounting journals. A majority of respondents believe that irreproducibility … the work of others would enhance reproducibility. The views of accounting researchers are remarkably similar to those …
Persistent link: https://www.econbiz.de/10012831777
This paper examines the economic consequences of mandatory IFRS reporting around the world. We analyze the effects on market liquidity, cost of capital and Tobin's q in 26 countries using a large sample of firms that are mandated to adopt IFRS. We find that, on average, market liquidity...
Persistent link: https://www.econbiz.de/10012756518
This paper examines the economic consequences of mandatory IFRS reporting around the world. We analyze the effects on market liquidity, cost of capital and Tobin's q in 26 countries using a large sample of firms that are mandated to adopt IFRS. We find that, on average, market liquidity...
Persistent link: https://www.econbiz.de/10012714340
. In contrast, the change in accounting standards seems to have had little effect on market liquidity …
Persistent link: https://www.econbiz.de/10013037124
. In contrast, the change in accounting standards seems to have had little effect on market liquidity …
Persistent link: https://www.econbiz.de/10013072080
This report provides a review of the academic literature relevant to the mandatory adoption of IFRS reporting for member countries of the European Union in 2005 and an empirical analysis of the associated capital-market effects. In the empirical analysis, we focus on the effects on firms' costs...
Persistent link: https://www.econbiz.de/10013134136
. In contrast, the change in accounting standards seems to have had little effect on market liquidity. …
Persistent link: https://www.econbiz.de/10010729559
This paper examines capital market effects of changes in securities regulation. We analyze two key directives in the European Union (EU) that tightened market abuse and transparency regulation and its enforcement. All EU member states were required to adopt these two directives, but did so at...
Persistent link: https://www.econbiz.de/10008804681
DeFond and Hung [DeFond, M., amp; Hung, M. (2007). Review of Accounting Studies, 12] test the conjecture whether …'s main contention critically hinges on two assumptions: (1) investors' unsatisfied demand for accounting information and (2 … have cross-listed their shares on a U.S. exchange, or after firms have voluntarily replaced their domestic accounting …
Persistent link: https://www.econbiz.de/10012756854