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Keywords: international markets
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Journal Articles
Why Do Analysts Issue Sales Forecasts? Evidence from Mandatory IFRS Adoption
Available to Purchase
Journal:
Accounting Horizons
Accounting Horizons (2018) 32 (1): 121–141.
Published: 01 March 2018
... analysis shows that the IFRS effect concentrates on analysts with prior experience with IAS. Overall, the results provide support to the reputation explanation. JEL Classifications: G15; G18; M41. 2018 analysts earnings forecasts sales forecasts IFRS international markets In recent...
Includes: Supplementary data
