SZodixStudyAcademic Library
ShelvesOpen access
Study · an open academic library·Metadata from OpenAlex (CC0)·Shelves·OpenAlex metadata, de-duplicated
The impact of IFRS on financial analysts' forecast accuracy in the Asia‐Pacific region
16 references·5 citing·38 second hop
The impact of IFRS on financial analysts' forecast accuracy in the Asia‐Pacific region (2010)The impact of IFRS on financial analysts'…Market Reaction to the Adoption of IFRS in Europe (2009)Market Reaction to the Adopti…Mandatory IFRS Reporting around the World: Early Evidence on the Economic Consequences (2008)Mandatory IFRS Reporting arou…Financial statement effects of adopting international accounting standards: the case of Germany (2007)Financial statement effects o…Incentives versus standards: properties of accounting income in four East Asian countries (2003)Incentives versus standards: …Earnings management and investor protection: an international comparison (2003)Earnings management and inves…Disclosure Practices, Enforcement of Accounting Standards, and Analysts' Forecast Accuracy: An International Study (2003)Disclosure Practices, Enforce…Conservatism in Accounting Part I: Explanations and Implications (2003)Conservatism in Accounting Pa…Infrastructure Requirements for an Economically Efficient System of Public Financial Reporting and Disclosure (2001)Infrastructure Requirements f…Analyst Coverage and Intangible Assets (2001)Analyst Coverage and Intangib…The influence of company characteristics and accounting regulation on information disclosed by Spanish firms (1997)The influence of company char…Corporate Disclosure Policy and Analyst Behavior. (1996)Corporate Disclosure Policy a…Firm-specific determinants of the comprehensiveness of mandatory disclosure in the corporate annual reports of firms listed on the stock exchange of Hong Kong (1995)Firm-specific determinants of…Factors Influencing Voluntary Annual Report Disclosures By U.S., U.K. and Continental European Multinational Corporations (1995)Factors Influencing Voluntary…Analyst Following and Institutional Ownership (1990)Analyst Following and Institu…Firm characteristics and analyst following (1989)Firm characteristics and anal…Financial Reporting: An Accounting Revolution. (1982)Financial Reporting: An Accou…Does IFRS make analysts more efficient in using fundamental information included in financial statements? (2018)Does IFRS make analysts more …The effects of mandatory IFRS adoption on financial analysts’ forecast: Evidence from Jordan (2017)The effects of mandatory IFRS…The Case for Global Accounting Standards: Arguments and Evidence (2013)The Case for Global Accountin…The Impact of IFRS Adoption on Public Sector Financial Statements (2012)The Impact of IFRS Adoption o…The effect of IFRS adoption on accounting conservatism – New Zealand perspective (2011)The effect of IFRS adoption o…The Market for "Lemons": Quality Uncertainty and the Market Mechanism (1970)Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Positive Accounting Theory (1985)Evolving sustainably: a longitudinal study of corporate sustainable development (2004)What drives corporate social performance? The role of nation-level institutions (2012)Specification Tests in Econometrics (1978)The Categorical Imperative: Securities Analysts and the Illegitimacy Discount (1999)Bad News Travels Slowly: Size, Analyst Coverage, and the Profitability of Momentum Strategies (2000)Voluntary Nonfinancial Disclosure and the Cost of Equity Capital: The Initiation of Corporate Social Responsibility Reporting (2010)Law and Finance (1998)Nonfinancial Disclosure and Analyst Forecast Accuracy: International Evidence on Corporate Social Responsibility Disclosure (2012)The Economics of Disclosure and Financial Reporting Regulation: Evidence and Suggestions for Future Research (2016)Disclosure processing costs, investors’ information choice, and equity market outcomes: A review (2020)Cross-Sectional Determinants of Analyst Ratings of Corporate Disclosures (1993)Why Firms Voluntarily Disclose Bad News (1994)Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature (2001)The economic implications of corporate financial reporting (2005)An Empirical Evaluation of Accounting Income Numbers (1968)Job Market Signaling (1973)A review of tax research (2010)Understanding earnings quality: A review of the proxies, their determinants and their consequences (2010)Disclosure level and the cost of equity capital. (1997)Stock Performance and Intermediation Changes Surrounding Sustained Increases in Disclosure* (1999)The Effect of Annual Report Readability on Analyst Following and the Properties of Their Earnings Forecasts (2010)The Benefits of Financial Statement Comparability (2011)A Survey of Corporate Governance (1997)Corporate Ownership Around the World (1999)International Accounting Standards and Accounting Quality (2008)On financial contracting (1979)The information content of losses (1995)The conservatism principle and the asymmetric timeliness of earnings1 (1997)Performance matched discretionary accrual measures (2005)The financial reporting environment: Review of the recent literature (2010)Earnings Innovations, Earnings Persistence, and Stock Returns (1987)The crisis of fair-value accounting: Making sense of the recent debate (2009)The Effect of Disclosures by Management, Analysts, and Business Press on Cost of Capital, Return Volatility, and Analyst Forecasts: A Study Using Content Analysis (2009)International Differences in the Cost of Equity Capital: Do Legal Institutions and Securities Regulation Matter? (2006)International Financial Reporting Standards (IFRS): pros and cons for investors (2006)
this work references cited by second hop

References

  • 2003Earnings management and investor protection: an international comparison5,395 cited
  • 2003Conservatism in Accounting Part I: Explanations and Implications2,768 cited
  • 1996Corporate Disclosure Policy and Analyst Behavior.2,743 cited
  • 2008Mandatory IFRS Reporting around the World: Early Evidence on the Economic Consequences2,174 cited
  • 2003Incentives versus standards: properties of accounting income in four East Asian countries2,078 cited
  • 1989Firm characteristics and analyst following1,535 cited
  • 1995Factors Influencing Voluntary Annual Report Disclosures By U.S., U.K. and Continental European Multinational Corporations1,306 cited
  • 2003Disclosure Practices, Enforcement of Accounting Standards, and Analysts' Forecast Accuracy: An International Study1,266 cited
  • 2001Analyst Coverage and Intangible Assets1,078 cited
  • 1982Financial Reporting: An Accounting Revolution.953 cited
  • 2009Market Reaction to the Adoption of IFRS in Europe871 cited
  • 1990Analyst Following and Institutional Ownership843 cited
  • 2007Financial statement effects of adopting international accounting standards: the case of Germany831 cited
  • 2001Infrastructure Requirements for an Economically Efficient System of Public Financial Reporting and Disclosure811 cited

Only edges whose both ends are imported exist here. Widen the year window, or show the whole map. Back to the work

  • 1997The influence of company characteristics and accounting regulation on information disclosed by Spanish firms809 cited
  • 1995Firm-specific determinants of the comprehensiveness of mandatory disclosure in the corporate annual reports of firms listed on the stock exchange of Hong Kong783 cited
  • Cited by

    • 2013The Case for Global Accounting Standards: Arguments and Evidence36 cited
    • 2017The effects of mandatory IFRS adoption on financial analysts’ forecast: Evidence from Jordan23 cited
    • 2011The effect of IFRS adoption on accounting conservatism – New Zealand perspective23 cited
    • 2018Does IFRS make analysts more efficient in using fundamental information included in financial statements?21 cited
    • 2012The Impact of IFRS Adoption on Public Sector Financial Statements20 cited