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Compliance with IFRS disclosure requirements and individual analysts’ forecast errors · Study

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ArticleCompliance with IFRS disclosure requirements and individual analysts’ forecast errors

Christopher Hodgdon2008

Article2008

Compliance with IFRS disclosure requirements and individual analysts’ forecast errors

Christopher Hodgdon · Rasoul H. Tondkar · David W. Harless · Ajay Adhikari

188 citations·0/0 files stored·Journal of International Accounting Auditing and Taxation

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

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References

1996Corporate Disclosure Policy and Analyst Behavior.2003Disclosure Practices, Enforcement of Accounting Standards, and Analysts' Forecast Accuracy: An International Study 2003ADRs, Analysts, and Accuracy: Does Cross Listing in the United States Improve a Firm's Information Environment and Increase Market Value?1989Disclosure in the Corporate Annual Reports of Swedish Companies 2001Domestic Accounting Standards, International Accounting Standards, and the Predictability of Earnings 2003Compliance with the Disclosure Requirements of Germany's New Market: IAS Versus US GAAP 2003Accounting Policy Disclosures and Analysts' Forecasts 2000Disclosure Level and Compliance with IASs: A Comparison of Companies With and Without U.S. Listings and Filings

Cited by

2010Disclosure Measurement in the Empirical Accounting Literature - A Review Article.2011Transition to IFRS and compliance with mandatory disclosure requirements: What is the signal?2009Compliance with International Financial Reporting Standards and auditor choice: New evidence on the importance of the statutory audit 2011Introduction of International Accounting Standards, Disclosure Quality and Accuracy of Analysts' Earnings Forecasts

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2011Introduction of International Accounting Standards, Disclosure Quality and Accuracy of Analysts' Earnings Forecastsarticle · 6 shared references 2008Analysts’ Forecast Accuracy in Germany: The Effect of Different Accounting Principles and Changes of Accounting Principlesarticle · 6 shared references 2009Compliance with International Financial Reporting Standards and auditor choice: New evidence on the importance of the statutory auditarticle · 5 shared references 2012Voluntary IFRS Adoption, Analyst Coverage, and Information Quality: International Evidencearticle · 5 shared references 2007The Association Between Web‐Based Corporate Performance Disclosure and Financial Analyst Behaviour Under Different Governance Regimesarticle · 5 shared references 2003Analyst following and the influence of disclosure components, IPOs and ownership concentrationarticle · 5 shared references

Details

Year2008

Typearticle

Published2008-01-01

VenueJournal of International Accounting Auditing and Taxation

ISSN-L1061-9518

Languageen

Citations188

Files0 public / 0

ShelfAuditing, Earnings Management, Governance

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doi10.1016/j.intaccaudtax.2008.01.002

openalex_workW2074501434

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2010IFRS adoption and analysts’ earnings forecasts: Australian evidence

2020Compliance with IFRS mandatory disclosure requirements: A structured literature review

2020The relationship between environmental performance and environmental disclosure: A meta‐analysis

2010Comparison of two methods for measuring compliance with IFRS mandatory disclosure requirements