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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