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Does Mandatory IFRS Adoption Improve Information Comparability?

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References

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2011The impact of mandatory IFRS adoption on foreign mutual fund ownership: The role of comparability721 cited

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2001Domestic Accounting Standards, International Accounting Standards, and the Predictability of Earnings706 cited

2011International Accounting Standards Board (IASB)548 cited

Cited by

2015Textual analysis and international financial reporting: Large sample evidence459 cited
2016Financial statement comparability and expected crash risk452 cited
2012Mandatory IFRS Adoption and Financial Statement Comparability412 cited
2014What drives the comparability effect of mandatory IFRS adoption?283 cited
2014Accounting Standards Harmonization and Financial Statement Comparability: Evidence from Transnational Information Transfer275 cited
2015Contractibility and Transparency of Financial Statement Information Prepared Under IFRS: Evidence from Debt Contracts Around IFRS Adoption250 cited
2020Tax avoidance, corporate governance, and corporate social responsibility: The case of the Egyptian capital market220 cited
2018Financial Statement Comparability and the Informativeness of Stock Prices About Future Earnings214 cited
2015Foreign Institutional Ownership and the Global Convergence of Financial Reporting Practices213 cited
2011Challenges for Implementation of Fair Value Accounting in Emerging Markets: Evidence from China*199 cited
2012Externalities of Mandatory IFRS Adoption: Evidence from Cross-Border Spillover Effects of Financial Information on Investment Efficiency193 cited
2015Does a common set of accounting standards affect tax-motivated income shifting for multinational firms?186 cited
2016Accounting Comparability and Economic Outcomes of Mandatory IFRS Adoption146 cited
2015Accounting Comparability and the Accuracy of Peer-Based Valuation Models110 cited
2019Do Firms That Have a Common Signing Auditor Exhibit Higher Earnings Comparability?104 cited
2018Relative Effects of IFRS Adoption and IFRS Convergence on Financial Statement Comparability99 cited