Please use this identifier to cite or link to this item:
192.168.6.56/handle/123456789/105170
Full metadata record
DC Field | Value | Language |
---|---|---|
dc.contributor.author | MICHAEL NEEL | - |
dc.date.accessioned | 2020-02-10T05:53:53Z | - |
dc.date.accessioned | 2020-05-15T23:01:45Z | - |
dc.date.available | 2020-02-10T05:53:53Z | - |
dc.date.available | 2020-05-15T23:01:45Z | - |
dc.date.issued | 2005 | - |
dc.identifier.uri | http://196.189.45.87:8080/handle/123456789/105170 | - |
dc.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. | en_US |
dc.language | English | en_US |
dc.language.iso | en | en_US |
dc.subject | Accounting Comparability | en_US |
dc.title | Accounting Comparability and Economic Outcomes ofMandatory IFRS Adoption | en_US |
dc.type | Article | en_US |
Appears in Collections: | Accounting and Finance |
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