Does Mandatory IFRS Adoption Improve Information Comparability
By Rita W. Y. Yip, Danqing Young. 2012
412 citations recorded by the source corpus.
Subfields: Accounting, Finance, Strategy and Management
View Paper: https://www.semanticscholar.org/paper/048135268b38b58dd935ef6250a20eb226cb4a64
How researchers see this paper
The researchers whose trusted networks rank it highest, strongest advocate first. Every researcher gets a different order.
In Accounting
- Xi Li
- Emmanuel T. De George
- Jeong‐Bon Kim
- L. Shivakumar
- Joachim Gassen
- Thorsten Sellhorn
- Stefano Cascino
- Christian Leuz
In Finance
- L. Shivakumar
- Xi Li
- Emmanuel T. De George
- Yangxin Yu
- L. Lu
- Lorien Stice‐Lawrence
- Mark H. Lang
- Leye Li
In Strategy and Management
- Jeong‐Bon Kim
- Joachim Gassen
- Stefano Cascino
- Thorsten Sellhorn
- Ulf BrÜGgemann
- Mark H. Lang
- Lorien Stice‐Lawrence
- L. Simone
Citations in the corpus
- Does a common set of accounting standards affect tax-motivated income shifting for multinational firms? (2016, background): “7 For empirical evidence on the effect of IFRS on financial statement comparability and quality, see Barth et al. (2012) (2008), Brochet et al. (2013), Christensen et al. (2013) (2015), Lang et al. (2010), Liao et al. (2012), Yip and Young (2012), and Wang (2014).”
- Intended and Unintended Consequences of Mandatory IFRS Adoption: A Review of Extant Evidence and Suggestions for Future Research (2013, background): “…(Landsman et al., 2012), increases cross-border information transfers from earnings announcements (Kim and Li, 2011; see also Wang, 2011; Yip and Young, 2012), increases stock price synchronicity in the longer run (Beuselinck et al., 2010) and enhances the quality of analysts’…”
- Textual Analysis and International Financial Reporting: Large Sample Evidence (2015, background): “38 Yip and Young (2012) argue that a good measure of comparability will show that economically similar firms have higher comparability than economically dissimilar firms.”
- A review of the IFRS adoption literature (2016, background): “28 Both Wang (2014) and Yip and Young (2012) exclude financial firms from their samples.”
- Financial Statement Comparability and Expected Crash Risk (2016, positive): “: þ852 34427962. comparability by focusing on the adoption of International Financial Reporting Standards (IFRS) (e.g., Lang et al., 2010; DeFond et al., 2011, 2013; Barth et al., 2012, 2013; Yip and Young, 2012; Wang, 2014).”
- What drives the comparability effect of mandatory IFRS adoption? (2014, positive): “The study most closely related to ours is by Yip and Young (2012).”