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Debt financing and voluntary adoption of the international financial reporting standards : evidence from Korean unlisted firms

Jung, Woon-Oh; Park, Sung Ook; Chung, Heesun - In: Emerging markets finance & trade : a journal of the … 52 (2016) 1/3, pp. 39-51

Persistent link: https://www.econbiz.de/10011562384

Voluntary adoption of the IFRS and industry-level comparability : evidence from Korean unlisted firms

Chung, Heesun; Park, Sung Ook - In: Emerging markets finance & trade : a journal of the … 53 (2017) 7/8/9, pp. 1654-1666

Persistent link: https://www.econbiz.de/10011823943

Fair value and its economic consequence on the volatility measures of earnings, stock price and government debt yield

Sun, Lan - In: Theoretical economics letters 4 (2014) 9, pp. 910-915

Persistent link: https://www.econbiz.de/10010532226

Analysts' Forecast Accuracy in Germany: The Effect of Different Accounting Principles and Changes of Accounting Principles

Ernstberger, Jürgen; Krotter, Simon; Stadler, Christian - In: BuR - Business Research 1 (2008) 1, pp. 26-53

This paper assesses the influence of an adoption of IAS/IFRS or US GAAP on the financial analysts' forecast accuracy in a homogenous institutional framework. Our findings suggest that the forecast accuracy is higher for estimates based on IFRS or US GAAP data than for forecasts based on German...

Persistent link: https://www.econbiz.de/10010421323