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1-3 of 3
Keywords: IFRS
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Journal Articles
Journal:
Accounting Horizons
Accounting Horizons (2019) 33 (1): 39–59.
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...
Journal Articles
Journal:
Accounting Horizons
Accounting Horizons (2018) 32 (1): 121–141.
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...
Includes: Supplementary data
Journal Articles
Journal:
Accounting Horizons
Accounting Horizons (2013) 27 (3): 491–510.
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...