Title:	Accounting Comparability and Economic Outcomes ofMandatory IFRS Adoption
Authors:	MICHAEL NEEL
Keywords:	Accounting Comparability
Issue Date:	2005
Description:	This study examines the associations between four economic outcomes of the 2005 mandatory adoption of International Financial Reporting Standards (IFRS) and concurrent changes in two important accounting constructs, accounting comparability and reporting quality. My primary purpose is to evaluate the relative importance of cross-country accounting comparability and firm-specific reporting quality in explaining previously documented increases in Tobin’s Q, stock liquidity, analyst forecast accuracy, and analyst forecast agreement following IFRS adoption.
URI:	http://196.189.45.87:8080/handle/123456789/105170
Appears in Collections:	Accounting and Finance

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