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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

Mandatory Financial Reporting and Voluntary Disclosure : The Effect of Mandatory IFRS Adoption on Management Forecasts

Li, Xi - 2016

Persistent link: https://www.econbiz.de/10012994267

The Information Content of Mandatory Risk Disclosures? Evidence from the Finnish Stock Market 2006-2009

Miihkinen, Antti - 2011

Persistent link: https://www.econbiz.de/10013132250

Disclosure Practices, Enforcement of Accounting Standards and Analysts' Forecast Accuracy : An International Study

Hope, Ole-Kristian - 2003

Using a sample from 22 countries, I investigate the relations between the accuracy of analysts' earnings forecasts and the level of annual report disclosure; and between forecast accuracy and the degree of enforcement of accounting standards. I document that firm-level disclosures are positively...

Persistent link: https://www.econbiz.de/10014101903

Does Foreign Investor Demand for Information Affect Forecast Accuracy? Evidence from the Chinese Stock Markets

Barniv, Ran - 2010

Prior international accounting studies have examined mainly the supply side of analyst research. Specific trading rights and financial reporting systems in China provide a unique opportunity to test both demand and supply factors of analyst information. For shares traded only by less-informed...

Persistent link: https://www.econbiz.de/10013138744

The Impact of Forward-Looking Information Quality on Analysts’ Behaviour – Evidence from Germany

Eisenschmidt, Karsten - 2013

We analyze the quality of forward-looking information in the management reports (MR) of listed German corporations and the impact of differences in that quality on analysts' behaviour. For several years, German corporations are bounded to provide forward-looking information separately for the...

Persistent link: https://www.econbiz.de/10013085901

The Effect of Internal Control and Risk Management Regulation on Earnings Quality : Evidence from Germany

Brown, Nerissa C. - 2014

We investigate the impact of mandatory internal control and risk management (ICRM) reform on earnings-based attributes of accounting quality in Germany. Although prior studies examine changes in accounting quality under SOX Sections 302 and 404, there is scant evidence of the accounting quality...

Persistent link: https://www.econbiz.de/10012709590

The international politics of IFRS harmonization

Ramanna, Karthik - Harvard Business School, Harvard University - 2011

The globalization of accounting standards as seen through the proliferation of IFRS worldwide is one of the most … dynamics of countries' IFRS harmonization decisions. The analysis is based on field studies in three jurisdictions: Canada … shaping IFRS policies. Then, I inductively isolate two principal dimensions that can be used to characterize the jurisdictions …

Persistent link: https://www.econbiz.de/10009151002

Comparative sensitivity of capital market information to Malaysian and Nigerian banks' accounting information under GAAPs and IFRS

Ugbede, Onalo; Lizma, Mohd; Kaseri, Ahmad - In: International journal of economic perspectives : IJEP 10 (2016) 4, pp. 67-73

Persistent link: https://www.econbiz.de/10011762038

Harmonized accounting standards and investment beauty contests

Jiang, Xu; Tang, Chao; Zhang, Gaoqing - In: The accounting review : a publication of the American … 98 (2023) 7, pp. 377-404

Persistent link: https://www.econbiz.de/10014431553