Earnings Comovement and Accounting Comparability: The Effects of Mandatory IFRS Adoption

By Mark H. Lang, Mark Maffett, E. Owens. 2010

143 citations recorded by the source corpus.

View Paper: https://www.semanticscholar.org/paper/108fdaa4469def05a7dbe7c8553680018c4d5f5c

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Citations in the corpus

Common Auditors in M&A Transactions (2016, unknown): “Lang et al., 2010) as proxies for comparability, we find that acquirers and targets with common auditors have more comparable financial statements than do those with different auditors.”
Intended and Unintended Consequences of Mandatory IFRS Adoption: A Review of Extant Evidence and Suggestions for Future Research (2013, background): “Lang et al. (2010) find that earnings comparability decreases and earnings co-movement increases post-IFRS.”
Mandatory IFRS Adoption and Financial Statement Comparability (2013, methodology): “Consistent with Lang et al. (2010) and Yip and Young (2012), we estimate a crosscountry version of their accounting comparability measure and label it ACOMP.”
The effect of accounting comparability on the accrual-based and real earnings management (2016, background): “Many studies examine the effect of adopting the same accounting standard (e.g., International Financial Reporting Standards) on the comparability of accounting numbers across firms in different countries (Barth et al., 2008; Lang et al., 2010; DeFond et al., 2011).”
Financial Statement Comparability and Expected Crash Risk (2016, unknown): “: 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).”
Does a common set of accounting standards affect tax-motivated income shifting for multinational firms? (2016, background): “…Liao et al., 2012; Yip and Young, 2012).19 Alternatively, some papers find evidence that IFRS does not increase financial statement comparability (Lang et al., 2010) or that results are more consistent with increases in financial reporting quality (e.g., Beneish et al., 2014; Christensen et al.,…”
Mandatory IFRS Adoption and the Contractual Usefulness of Accounting Information in Executive Compensation (2012, unknown): “The extant research, however, has provided mixed evidence on whether mandatory IFRS adoption has achieved these goals (e.g., Barth et al., 2008; Ahmed et al., 2010; DeFond et al., 2011; Lang et al., 2010).”
IFRS – 10 years later (2016, background): “…perhaps more importantly, cannot) be learned from the research evidence, it is not a literature survey, of which there have been several already (e.g. Negash 2009, Brüggemann et al. 2013, Mohammadrezaei et al. 2013, European Commission 2014, 2015, ICAEW 2014, De George et al. 2015, Kaaya 2015).”
Auditor Style and Financial Statement Comparability (2014, unknown): “As Lang et al. (2010) point out, the DKV comparability metric of mapping earnings to stock returns measures whether earnings are similarly capturing the underlying economics, while an earnings covariation metric captures anything that creates earnings similarity, regardless of whether the underlying”
Accounting Standards Harmonization and Financial Statement Comparability: Evidence from Transnational Information Transfer (2014, background): “Most recently, Lang et al. (2010) use the De Franco et al. (2010) measure and conclude that accounting comparability does not increase for IFRS adopters relative to a benchmark group of non-adopters.”
A review of the IFRS adoption literature (2016, background): “While Lang, Maffett, and Owens (2010) provide a difference-in-differences analysis of a sample of IFRS adopters and non-adopters, finding that IFRS adoption increases co-variation in the earnings of firms from different countries (measured as the adjusted-R 2 from the regressions of a firm’s…”