Search Results

There are 4705 results for: content related to: Does Mandatory IFRS Adoption Improve the Information Environment? *

  1. Analyst Following and Forecast Accuracy After Mandated IFRS Adoptions

    Journal of Accounting Research

    Volume 49, Issue 5, December 2011, Pages: 1307–1357, HONGPING TAN, SHIHENG WANG and MICHAEL WELKER

    Version of Record online : 29 AUG 2011, DOI: 10.1111/j.1475-679X.2011.00422.x

  2. Do Improvements in the Information Environment Enhance Insiders’ Ability to Learn from Outsiders?

    Journal of Accounting Research

    Volume 53, Issue 4, September 2015, Pages: 863–905, GILBERTO LOUREIRO and ALVARO G. TABOADA

    Version of Record online : 12 JUN 2015, DOI: 10.1111/1475-679X.12082

  3. Mandatory IFRS Reporting around the World: Early Evidence on the Economic Consequences

    Journal of Accounting Research

    Volume 46, Issue 5, December 2008, Pages: 1085–1142, HOLGER DASKE, LUZI HAIL, CHRISTIAN LEUZ and RODRIGO VERDI

    Version of Record online : 8 OCT 2008, DOI: 10.1111/j.1475-679X.2008.00306.x

  4. Timing Equity Issuance in Response to Information Asymmetry Arising from IFRS Adoption in Australia and Europe

    Journal of Accounting Research

    Volume 49, Issue 1, March 2011, Pages: 257–307, SHIHENG WANG and MICHAEL WELKER

    Version of Record online : 14 DEC 2010, DOI: 10.1111/j.1475-679X.2010.00392.x

  5. Contractibility and Transparency of Financial Statement Information Prepared Under IFRS: Evidence from Debt Contracts Around IFRS Adoption

    Journal of Accounting Research

    Volume 53, Issue 5, December 2015, Pages: 915–963, RAY BALL, XI LI and LAKSHMANAN SHIVAKUMAR

    Version of Record online : 28 OCT 2015, DOI: 10.1111/1475-679X.12095

  6. Earnings Quality: Evidence from Canadian Firms' Choice between IFRS and U.S. GAAP

    Accounting Perspectives

    Volume 14, Issue 3, September 2015, Pages: 212–249, Brian M. Burnett, Elizabeth A. Gordon, Bjorn N. Jorgensen and Cheryl L. Linthicum

    Version of Record online : 21 SEP 2015, DOI: 10.1111/1911-3838.12051

  7. The Effect of Mandatory IFRS Adoption on Financial Analysts’ Information Environment

    Journal of Accounting Research

    Volume 49, Issue 1, March 2011, Pages: 69–96, DONAL BYARD, YING LI and YONG YU

    Version of Record online : 15 NOV 2010, DOI: 10.1111/j.1475-679X.2010.00390.x

  8. You have free access to this content
    Mandatory IFRS Adoption and Accounting Quality of European Banks

    Journal of Business Finance & Accounting

    Volume 38, Issue 3-4, April/May 2011, Pages: 289–333, G¨unther Gebhardt and Zoltan Novotny-Farkas

    Version of Record online : 10 MAY 2011, DOI: 10.1111/j.1468-5957.2011.02242.x

  9. Did the Mandatory Adoption of IFRS Affect the Earnings Quality of Canadian Firms?

    Accounting Perspectives

    Volume 14, Issue 3, September 2015, Pages: 250–275, Guoping Liu and Jerry Sun

    Version of Record online : 21 SEP 2015, DOI: 10.1111/1911-3838.12047

  10. Dividend Payouts and Information Shocks

    Journal of Accounting Research

    Volume 52, Issue 2, May 2014, Pages: 403–456, LUZI HAIL, AHMED TAHOUN and CLARE WANG

    Version of Record online : 8 MAR 2014, DOI: 10.1111/1475-679X.12040

  11. Convergence of accounting standards and financial reporting externality: evidence from mandatory IFRS adoption

    Accounting & Finance

    Ru Gao and Baljit K. Sidhu

    Version of Record online : 13 OCT 2016, DOI: 10.1111/acfi.12236

  12. Does Mandatory Adoption of IFRS Improve Accounting Quality? Preliminary Evidence

    Contemporary Accounting Research

    Volume 30, Issue 4, Winter 2013, Pages: 1344–1372, Anwer S. Ahmed, Michael Neel and Dechun Wang

    Version of Record online : 16 APR 2013, DOI: 10.1111/j.1911-3846.2012.01193.x

  13. Mandatory IFRS Adoption and Financial Statement Comparability

    Contemporary Accounting Research

    Volume 30, Issue 4, Winter 2013, Pages: 1373–1400, Francois Brochet, Alan D. Jagolinzer and Edward J. Riedl

    Version of Record online : 9 MAY 2013, DOI: 10.1111/1911-3846.12002

  14. The effect of more rules-based guidance on expense disclosure under International Financial Reporting Standards

    Accounting & Finance

    Volume 54, Issue 4, December 2014, Pages: 1093–1124, Lisa Crawford, David Lont and Tom Scott

    Version of Record online : 1 AUG 2013, DOI: 10.1111/acfi.12037

  15. Mandatory IFRS Adoption and the Contractual Usefulness of Accounting Information in Executive Compensation

    Journal of Accounting Research

    Volume 50, Issue 4, September 2012, Pages: 1077–1107, NESLIHAN OZKAN, ZVI SINGER and HAIFENG YOU

    Version of Record online : 30 APR 2012, DOI: 10.1111/j.1475-679X.2012.00453.x

  16. The role of unaffiliated bankers on conditional conservatism: Evidence from IFRS information shock

    Journal of Business Finance & Accounting

    Volume 44, Issue 7-8, July/August 2017, Pages: 925–952, Pietro Bonetti, Elisabetta Ipino and Antonio Parbonetti

    Version of Record online : 25 MAY 2017, DOI: 10.1111/jbfa.12252

  17. You have free access to this content
    Accounting Comparability and Economic Outcomes of Mandatory IFRS Adoption

    Contemporary Accounting Research

    Volume 34, Issue 1, Spring 2017, Pages: 658–690, Michael Neel

    Version of Record online : 23 JUN 2016, DOI: 10.1111/1911-3846.12229

  18. Impact of IFRS in New Zealand on Accounts and Earnings Quality

    Australian Accounting Review

    Volume 20, Issue 4, December 2010, Pages: 343–357, Md Humayun Kabir, Fawzi Laswad and Md Ainul Islam

    Version of Record online : 18 NOV 2010, DOI: 10.1111/j.1835-2561.2010.00106.x

  19. Institutional Differences and International Private Debt Markets: A Test Using Mandatory IFRS Adoption

    Journal of Accounting Research

    Volume 54, Issue 3, June 2016, Pages: 679–723, ANNA BERGMAN BROWN

    Version of Record online : 5 APR 2016, DOI: 10.1111/1475-679X.12111

  20. Adopting a Label: Heterogeneity in the Economic Consequences Around IAS/IFRS Adoptions

    Journal of Accounting Research

    Volume 51, Issue 3, June 2013, Pages: 495–547, HOLGER DASKE, LUZI HAIL, CHRISTIAN LEUZ and RODRIGO VERDI

    Version of Record online : 11 FEB 2013, DOI: 10.1111/1475-679X.12005