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The effect of mandatory IFRS adoption on international cross-listings
Chen, Long; Ng, Jeff; Tsang, Albert - In: The accounting review : a publication of the American … 90 (2015) 4, pp. 1395-1435
Persistent link: https://www.econbiz.de/10011337680
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Impact of IFRS on non-cross-listed Spanish companies : financial analysts and volume of trade
Sanabria-García, Sonia; Garrido-Miralles, Pascual - In: European research on management and business economics 26 (2020) 2, pp. 78-86
of International Financial Reporting Standards (IFRS) has had an effect on financial analysts' earnings forecasts and …
Persistent link: https://www.econbiz.de/10012307900
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Disclosure of related party transactions under IFRS : does cross-listing reduce the legal origin disclosure gap?
Santos, Edilene Santana; Schiozer, Rafael Felipe; … - In: The international journal of accounting 57 (2022) 4, pp. 1-45
Persistent link: https://www.econbiz.de/10013389416
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Does mandatory IFRS adoption affect the credit ratings of foreign firms cross-listed in the US?
Chan, Ann Ling-ching; Hsu, Audrey Wen-hsin; Lee, Edward - In: Accounting horizons : a quarterly publication of the … 27 (2013) 3, pp. 491-510
Persistent link: https://www.econbiz.de/10010199076
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Would an improved information environment of a less regulated otc market benefit blue-chip foreign firms? Evidence from the otcqx international market
Kim, Martin M.; Lin, Steve; Yang, Liu - In: Journal of international accounting research 20 (2021) 1, pp. 103-131
Persistent link: https://www.econbiz.de/10012585071
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The real earnings management of cross-listing firms
Beckmann, Klaus S.; Escobari, Diego; Ngo Thanh - In: Global finance journal 41 (2019), pp. 128-145
Persistent link: https://www.econbiz.de/10012257071
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Accrual anomaly and mandatory adoption of IFRS : evidence from Germany
Kim, Jung Hoon; Lin, Steve - In: Advances in accounting : a research annual 47 (2019), pp. 1-12
Persistent link: https://www.econbiz.de/10012182797
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Earnings quality and analysts' information environment : evidence from the EU market
Eliwa, Yasser; Haslam, Jim; Abraham, Santhosh - In: Journal of international accounting auditing & taxation 42 (2021), pp. 1-26
Persistent link: https://www.econbiz.de/10012506845
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Mandatory IFRS adoption and analyst forecast accuracy : the role of financial statement-based forecasts and analyst characteristics
Demmer, Matthias; Pronobis, Paul; Yohn, Teri Lombardi - In: Review of accounting studies 24 (2019) 3, pp. 1022-1065
Persistent link: https://www.econbiz.de/10012099034
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The Effect of Mandatory IFRS Adoption on International Cross-Listings
Chen, Long - 2017
whether mandatory IFRS adoption facilitates firms' cross-listing activities. Our results using difference …-in-differences analyses show that firms that mandatorily adopt IFRS exhibit significantly higher cross-listing propensity and intensity … following IFRS adoption. We also find that firms from mandatory IFRS adoption countries are more likely to cross-list their …
Persistent link: https://www.econbiz.de/10012973002