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 …