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Keywords: information quality
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Journal Articles
Journal Articles
Journal of International Accounting Research (2012) 11 (1): 45–76.
Published: 01 March 2012
... to affect analyst coverage and information quality. Since analysts are one of the most important and sophisticated groups of financial statement users ( Schipper 1991 ), it is important to understand whether and how voluntary IFRS adoption differentially affects individual analysts' decisions to follow...