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Keywords: International Financial Reporting Standards
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Journal Articles
Journal of International Accounting Research (2012) 11 (1): 45–76.
Published: 01 March 2012
...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...
Journal Articles
Journal of International Accounting Research (2012) 11 (1): 185–190.
Published: 01 March 2012
... comparability the authors adopt is the comparability in valuation usefulness, i.e., how comparable earnings and book value are priced in the two countries in the post-adoption period. Tony Kang is an Associate Professor at Oklahoma State University. 2012 International Financial Reporting...
