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Financial Reporting Opacity and Expected Crash Risk : Evidence from Implied Volatility Smirks
Kim, Jeong-Bon - 2013
investor confidence and stabilizing the stock market. Using the steepness of option implied volatility skew as a proxy for …
Persistent link: https://www.econbiz.de/10013094460
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Mandatory financial reporting and voluntary disclosure : the effect of mandatory IFRS adoption on management forecasts
Li, Xi; Yang, Holly I. - In: The accounting review : a publication of the American … 91 (2016) 3, pp. 933-953
Persistent link: https://www.econbiz.de/10011504171
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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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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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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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How to measure country-level financial reporting quality?
Tang, Qingliang; Chen, Huifa; Lin, Zhijun - In: Journal of financial reporting & accounting : JFRA 14 (2016) 2, pp. 230-265
Persistent link: https://www.econbiz.de/10011626275
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Derivative accounting and financial reporting quality : a review of the literature
Hairston, Stephanie A.; Brooks, Marcus R. - In: Advances in accounting : a research annual 44 (2019), pp. 81-94
Persistent link: https://www.econbiz.de/10012064332
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The effects of international financial reporting standards on financial reporting quality
Salah, Wafaa; Abdel-Salam, Abdallah - In: Athens journal of business & economics : AJBE 5 (2019) 3, pp. 221-242
Persistent link: https://www.econbiz.de/10012031439
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The importance of accounting and fair value measurements in IFRS 9 in achieving the quality of accounting information disclosed in private banks
Alaraji, Fedaa Abd Almajid Sabbar; Al-Dulaimi, Zaid … - In: The MENA journal of business case studies : MENA 2018 (2018), pp. 1-12
Persistent link: https://www.econbiz.de/10012065065