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Keywords: IFRS adoption
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Journal Articles
Journal of International Accounting Research (2022) 21 (2): 83–100.
Published: 01 June 2022
...-Espinosa 2017 ) showing that firms voluntarily reduce their asset's current value in order to show better financial outcome in the future. From the results of our probit model, we expect and find that firms with larger total assets are more likely to revalue PP&E upon IFRS adoption. However, leverage...
Journal Articles
Journal Articles
Journal Articles
Journal of International Accounting Research (2021) 20 (2): 87–109.
Published: 01 June 2021
...Shahid Khan; Mark C. Anderson; Hussein Warsame; Michael E. Wright ABSTRACT We examine cross-sectional differences in changes in liquidity for Canadian firms between pre-IFRS and post-IFRS adoption based on their pre-IFRS disclosure quality. In a matched-sample analysis, with U.S. firms acting...
Journal Articles
Journal of International Accounting Research (2020) 19 (1): 5–28.
Published: 01 March 2020
... market friction IFRS adoption initial enforcement of insider trading laws We examine how a firm's information environment affects its cash policy. In a frictionless market, as conjectured by Miller and Modigliani (1961) , cash policy does not matter because firms can always raise capital...
Journal Articles
Journal of International Accounting Research (2017) 16 (3): 171–190.
Published: 01 September 2017
...Christof Beuselinck; Philip P. M. Joos; Inder K. Khurana; Sofie van der Meulen ABSTRACT This study examines whether financial analysts' research structure and portfolio selection choices helped in improving relative earnings forecast accuracy around mandatory IFRS adoption in Europe. Using...
Journal Articles
Journal of International Accounting Research (2017) 16 (2): 127–154.
Published: 01 June 2017
...Bryan Howieson ABSTRACT The Australian experience of International Financial Reporting Standards (IFRS) is used to explore the impact of IFRS adoption on the sphere of authority (SOA) of a national accounting standard-setter (NASS). Data for the study were gathered from interviews with AASB...
Journal Articles
Journal of International Accounting Research (2017) 16 (1): 21–35.
Published: 01 March 2017
...José Elias Feres de Almeida; Herbert Simões Rodrigues ABSTRACT This study examines the effects of the interactions among IFRS adoption, analyst coverage, and cross-listings in the U.S. on the voluntary disclosure of Brazilian public companies. We document a significant positive shift on voluntary...