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Do earnings reported under IFRS tell us more about future earnings and cash flows? · Study

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Do earnings reported under IFRS tell us more about future earnings and cash flows?

T. J. Atwood, Michael S. Drake, James N. Myers, Linda A. Myers

2010-10-23articleJournal of Accounting and Public Policy188 citationsclosed

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

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Stored only when both papers are in the corpus — 188 citations exist upstream.

References

1998Law and Finance

1997Legal Determinants of External Finance

2008International Accounting Standards and Accounting Quality

1996Law and Finance

2000The Economic Consequences of Increased Disclosure

1995The information content of losses

2008Mandatory IFRS Reporting around the World: Early Evidence on the Economic Consequences

1999The Economic Consequences of Increased Disclosure

Cited by

2018Relationship between corporate social responsibility and tax avoidance: international evidence

2014Management Forecasts and the Cost of Equity Capital: International Evidence

2011IFRS monopoly: the Pied Piper of financial reporting

2013Effects of IFRS Adoption on Tax-induced Incentives for Financial Earnings Management: Evidence from Greece

2016The Influence of Country‐ and Firm‐level Governance on Financial Reporting Quality: Revisiting the Evidence

2016Cost-benefit analysis of IFRS adoption: developed and emerging countries

2019Economic Consequences of IFRS Adoption: The Role of Changes in Disclosure Quality

2019Country-level governance, accounting standards, and tax avoidance: a cross-country study

Details

Year2010

Typearticle

VenueJournal of Accounting and Public Policy

Languageen

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Identifiers

doi10.1016/j.jaccpubpol.2010.10.001

openalex_workW2102870985

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