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Information content of earnings announcements around IFRS adoption and a simultaneous change in press release disclosure in Italy
Kim, Pureum; Marchini, Pier Luigi; Siciliano, Gianfranco - In: The international journal of accounting : TIJA 54 (2019) 2, pp. 1950005-1-1950005-36
Persistent link: https://www.econbiz.de/10012108735
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Do IFRS-based earnings announcements : have more information content than Canadian GAAP-based earnings announcements?
Khan, Shahid; Anderson, Mark; Warsame, Hussein; Wright, … - In: Accounting perspectives : a journal of The Canadian … 14 (2015) 3, pp. 276-302
Persistent link: https://www.econbiz.de/10011409911
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Do IFRS Based Earnings Announcements Have More Information Content than Canadian GAAP Based Earnings Announcements?
Khan, Shahid; Anderson, Mark C.; Warsame, Hussein A. - 2014
mandatory adoption of international financial reporting standards (IFRS) in Canada. Comparing the two exchanges is interesting … priori, it may be argued that there would be higher information content in the IFRS based earnings announcements for both … TSXV and TSX exchange firms in Canada as compared to the Canadian GAAP based earnings announcements because IFRS allows …
Persistent link: https://www.econbiz.de/10014149833
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Consolidated financial reporting and the effect of mandatory IFRS adoption on the information content of earnings announcements : evidence from Korea
Kim, Joonhyun; Jung, Sukyoon; Ha, Mihye - In: Asia-Pacific journal of accounting & economics : … 28 (2021) 6, pp. 674-695
Persistent link: https://www.econbiz.de/10012649496
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Internet Appendix to 'Mandatory Financial Reporting and Voluntary Disclosure : The Effect of Mandatory IFRS Adoption on Management Forecasts'
Li, Xi - 2016
This study examines the effect of the mandatory adoption of International Financial Reporting Standards (IFRS) on … frequency of management earnings forecasts following mandatory IFRS adoption, consistent with the notion that IFRS adoption …-adoption. We then propose and test three channels through which IFRS adoption could alter firms' disclosure incentives: improved …
Persistent link: https://www.econbiz.de/10012994264
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Mandatory Financial Reporting and Voluntary Disclosure : The Effect of Mandatory IFRS Adoption on Management Forecasts
Li, Xi - 2016
This study examines the effect of the mandatory adoption of International Financial Reporting Standards (IFRS) on … frequency of management earnings forecasts following mandatory IFRS adoption, consistent with the notion that IFRS adoption …-adoption. We then propose and test three channels through which IFRS adoption could alter firms' disclosure incentives: improved …
Persistent link: https://www.econbiz.de/10012994267
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Do the FASB's Standards Add Shareholder Value?
Khan, Urooj - 2017
We examine the cost-effectiveness, from the shareholders' perspective, of the accounting standards issued by the FASB during 1973-2009. In particular, we evaluate (i) the stock market reactions of firms affected by the standards surrounding events that changed the probability of issuance of...
Persistent link: https://www.econbiz.de/10012959260
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Other comprehensive income : die Auswirkungen des Darstellungswahlrechts auf die Aktienkursvolatilität
Mattmann, Sibylle - 2011
Persistent link: https://www.econbiz.de/10013429733
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Signalling under Uncertainty : The Case of IFRS Adoption
Ghani, Osman - 2019
This paper examines the liquidity, Tobin's Q, and cost of equity effects from voluntary and mandatory IFRS adoption. In … avoidance in the host country. We find that prior to the mandatory adoption of IFRS by the EU member states, voluntary adopters … across countries that have adopted IFRS …
Persistent link: https://www.econbiz.de/10012905363
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A Golden Age in Setting National Accounting Standards : The UK’s Accounting Standards Board, 1990–2000
Meeks, Geoff - 2023
At the beginning of the 1990s UK accounting standards were described as a ‘laughing stock’. By the millennium they were widely acclaimed and in some respects world-leading. This paper explores some of the key technical advances in this period, and the political processes employed to secure...
Persistent link: https://www.econbiz.de/10014348913