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Compliance with IFRS disclosure requirements and individual analysts’ forecast errors

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References

1996Corporate Disclosure Policy and Analyst Behavior.2,743 cited
2003Disclosure Practices, Enforcement of Accounting Standards, and Analysts' Forecast Accuracy: An International Study1,266 cited
2003ADRs, Analysts, and Accuracy: Does Cross Listing in the United States Improve a Firm's Information Environment and Increase Market Value?1,122 cited
1989Disclosure in the Corporate Annual Reports of Swedish Companies742 cited
2001Domestic Accounting Standards, International Accounting Standards, and the Predictability of Earnings706 cited
2003Compliance with the Disclosure Requirements of Germany's New Market: IAS Versus US GAAP325 cited
2003Accounting Policy Disclosures and Analysts' Forecasts257 cited
2000Disclosure Level and Compliance with IASs: A Comparison of Companies With and Without U.S. Listings and Filings235 cited
2000Analyst Activity Around the World229 cited
1999Acceptance and Observance of International Accounting Standards: An Empirical Study of Companies Claiming to Comply with IASs206 cited

Cited by

2010Disclosure Measurement in the Empirical Accounting Literature - A Review Article.148 cited
2011Transition to IFRS and compliance with mandatory disclosure requirements: What is the signal?139 cited
2009Compliance with International Financial Reporting Standards and auditor choice: New evidence on the importance of the statutory audit

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137 cited

2011Introduction of International Accounting Standards, Disclosure Quality and Accuracy of Analysts' Earnings Forecasts117 cited

2010IFRS adoption and analysts’ earnings forecasts: Australian evidence114 cited

2020Compliance with IFRS mandatory disclosure requirements: A structured literature review99 cited

2020The relationship between environmental performance and environmental disclosure: A meta‐analysis99 cited

2010Comparison of two methods for measuring compliance with IFRS mandatory disclosure requirements97 cited

2014A Comparison of Between‐Country Measures of Legal Setting and Enforcement of Accounting Standards93 cited

2011Intangible assets, IFRS and analysts’ earnings forecasts91 cited

2016Compliance with goodwill-related mandatory disclosure requirements and the cost of equity capital89 cited

2014Does mandatory IFRS adoption improve information quality in low investor protection countries?83 cited

2019Transparency and bank risk-taking in GCC Islamic banking82 cited

2018The effect of corruption and culture on mandatory disclosure compliance levels: Goodwill reporting in Europe81 cited

2017Corporate governance and the level of Bahraini corporate compliance with IFRS disclosure69 cited

2017The relationships between reporting format, environmental disclosure and environmental performance68 cited