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Journal Articles

Does the Mandatory Adoption of IFRS Improve the Association between Accruals and Cash Flows? Evidence from Accounting Estimates

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Jimmy F. Downes, Tony Kang, Sohyung Kim, Cheol Lee
Journal: Accounting Horizons
Accounting Horizons (2019) 33 (1): 39–59.
https://doi.org/10.2308/acch-52262
Published: 01 March 2019
...Jimmy F. Downes; Tony Kang; Sohyung Kim; Cheol Lee SYNOPSIS We investigate the effect of mandatory International Financial Reporting Standards (IFRS) adoption in the European Union on the association between accounting estimates and future cash flows, a key concept of accounting quality within...
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Journal Articles

Why Do Analysts Issue Sales Forecasts? Evidence from Mandatory IFRS Adoption

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Wen He, Chien-Ju Lu
Journal: Accounting Horizons
Accounting Horizons (2018) 32 (1): 121–141.
https://doi.org/10.2308/acch-51941
Published: 01 March 2018
...Wen He; Chien-Ju Lu SYNOPSIS This study uses mandatory adoption of IFRS as a setting to investigate why financial analysts issue supplementary sales forecasts. The demand explanation proposes that analysts issue supplementary forecasts if earnings are not informative and thus investors demand...
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Includes: Supplementary data
Journal Articles

Does Mandatory IFRS Adoption Affect the Credit Ratings of Foreign Firms Cross-Listed in the U.S.?

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Ann Ling-Ching Chan, Audrey Wen-hsin Hsu, Edward Lee
Journal: Accounting Horizons
Accounting Horizons (2013) 27 (3): 491–510.
https://doi.org/10.2308/acch-50483
Published: 01 September 2013
...Ann Ling-Ching Chan; Audrey Wen-hsin Hsu; Edward Lee SYNOPSIS: We examine whether the mandatory adoption of International Financial Reporting Standards (IFRS) affects the credit ratings of foreign firms cross-listed in the U.S. Consistent with the influence of accounting information quality...
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