...Jeff Zeyun Chen; Chee Yeow Lim; Gerald J. Lobo ABSTRACT Prior research based on U.S. data finds that firms with better information quality raise more equity whereas firms with poorer information quality prefer to issue debt when they seek external financing. Little is known about whether the same...

... evidence on how voluntary IFRS adoption affects the quality and precision of the information set that analysts use when forecasting future earnings. information quality analyst coverage common information idiosyncratic information International Financial Reporting Standards Jeong-Bon Kim...