Accepted by Shiva Rajgopal. We appreciate useful comments from Jan Barton, Igor Goncharov, Paul Healy, Victoria Ivashina, Grace Pownall, Shiva Rajgopal (the editor), Thorsten Sellhorn, George Serafeim, Jordan Siegel, Eugene Soltes, Kristy Towry, Laurence van Lent, Sue Wang, Greg Waymire, Gwen Yu, two anonymous reviewers, and workshop participants at Emory University, the Harvard Business School International Seminar Series, and WHU Otto Beisheim School of Management. We also thank Joanne Horton and George Serafeim for data regarding U.K. firm reconciliations to IFRS. Christine Rivera and Chris Allen provided excellent research assistance.
Mandatory IFRS Adoption and Financial Statement Comparability†
Article first published online: 9 MAY 2013
Contemporary Accounting Research
Volume 30, Issue 4, pages 1373–1400, Winter 2013
How to Cite
Brochet, F., Jagolinzer, A. D. and Riedl, E. J. (2013), Mandatory IFRS Adoption and Financial Statement Comparability. Contemporary Accounting Research, 30: 1373–1400. doi: 10.1111/1911-3846.12002
- Issue published online: 19 DEC 2013
- Article first published online: 9 MAY 2013
- Accepted manuscript online: 13 SEP 2012 11:05AM EST
Options for accessing this content:
- If you have access to this content through a society membership, please first log in to your society website.
- If you would like institutional access to this content, please recommend the title to your librarian.
- Login via other institutional login options http://onlinelibrary.wiley.com/login-options.
- You can purchase online access to this Article for a 24-hour period (price varies by title)
- If you already have a Wiley Online Library or Wiley InterScience user account: login above and proceed to purchase the article.
- New Users: Please register, then proceed to purchase the article.
Login via OpenAthens
Search for your institution's name below to login via Shibboleth.
Registered Users please login:
- Access your saved publications, articles and searches
- Manage your email alerts, orders and subscriptions
- Change your contact information, including your password
Please register to:
- Save publications, articles and searches
- Get email alerts
- Get all the benefits mentioned below!