Accounting Comparability and Economic Outcomes of Mandatory IFRS Adoption

By Michael Neel. 2017

139 citations recorded by the source corpus.

Subfields: Accounting, Finance, Strategy and Management

View Paper: https://www.semanticscholar.org/paper/0bb0bdde5229d401e14b890a115d593de279c9d0

How researchers see this paper

The researchers whose trusted networks rank it highest, strongest advocate first. Every researcher gets a different order.

In Accounting

1. A. Parbonetti
2. Elisabetta Ipino

In Finance

1. A. Parbonetti
2. Elisabetta Ipino

In Strategy and Management

1. A. Parbonetti
2. Elisabetta Ipino

Citations in the corpus

• Mandatory IFRS adoption: the trade-off between accrual-based and real earnings management (2017, result): “One way to reconcile these results is to assume that positive economic consequences arise from an increase in comparability (Neel 2013).”