...Jeong-Bon Kim; Haina Shi ABSTRACT This study investigates whether and how a firm's voluntary adoption of International Financial Reporting Standards (IFRS) affects financial analysts' decisions to follow the firm, and improves the information environment, as reflected in the precision...

... International Financial Reporting Standards accounting comparability harmonization valuation An underlying goal of international accounting harmonization is to enhance the comparability of accounting information across firms domiciled in different countries. The importance of accounting comparability...