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Accounting Comparability and Economic Outcomes of Mandatory IFRS Adoption · Study

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PreprintAccounting Comparability and Economic Outcomes of Mandatory IFRS Adoption

Michael Neel2013

OA

Preprintgreen2013

Accounting Comparability and Economic Outcomes of Mandatory IFRS Adoption

63 citations·0/0 files stored·SSRN Electronic Journal

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Auditing, Earnings Management, Governance Accounting Theory and Financial Reporting Financial Reporting and XBRL

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References

2002Illiquidity and stock returns: cross-section and time-series effects 1987A Simple Model of Capital Market Equilibrium with Incomplete Information 2003Earnings management and investor protection: an international comparison 2002The Quality of Accruals and Earnings: The Role of Accrual Estimation Errors 2000The effect of international institutional factors on properties of accounting earnings 2008International Accounting Standards and Accounting Quality 1984A Simple Implicit Measure of the Effective Bid-Ask Spread in an Efficient Market 1994Accounting earnings and cash flows as measures of firm performance

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2018What influences the willingness of Vietnamese accountants to adopt International Financial Reporting Standards (IFRS) by 2025?2019A review of literature on IFRS in Africa 2017The effects of mandatory IFRS adoption on financial analysts’ forecast: Evidence from Jordan

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2016Accounting Comparability and Economic Outcomes of Mandatory IFRS Adoptionarticle · 40 shared references 2013The effects of mandatory IFRS adoption: A review of evidence based on accounting standard setting criteriaarticle · 22 shared references 2009Global Accounting Convergence and the Potential Adoption of IFRS by the United States: An Analysis of Economic and Policy Factorspreprint · 19 shared references 2012Mandatory IFRS Reporting and Changes in Enforcementpreprint · 18 shared references 2018Effects on Comparability and Capital Market Benefits of Voluntary IFRS Adoptionarticle · 18 shared references 2018A review of the current debate on the determinants and consequences of mandatory IFRS adoptionarticle · 18 shared references

Details

Year2013

Typepreprint

Published2013-01-01

VenueSSRN Electronic Journal

ISSN-L1556-5068

Languageen

Citations63

Files0 public / 0

ShelfAuditing, Earnings Management, Governance

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doi10.2139/ssrn.2241218

openalex_workW1589120475

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