Do IFRS Reconciliations Convey Information? The Effect of Debt Contracting

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The Impact of Corporate Governance on IFRS Adoption Choices (2013, background): “Christensen et al. (2009) report that restatements from UK GAAP to IFRS convey value-relevant information.”
Mandatory IFRS Adoption and Financial Statement Comparability (2013, background): “…activity is not significantly reduced pre- versus post IFRS (although the returns to such trades are significantly reduced). standards to IFRS exhibit some information content, these reactions vary across UK firms (e.g., Christensen et al. 2007; Christensen et al. 2009; Horton and Serafeim 2010).”
The Transition to IFRS and the Value Relevance of Financial Statements in Greece (2012, result): “Our findings are in line with those of Christensen, Lee, and Walker (2009) and Alciatore (1993), who indicate that reconciliation statements do convey useful information to investors.”
Intended and Unintended Consequences of Mandatory IFRS Adoption: A Review of Extant Evidence and Suggestions for Future Research (2013, unknown): “For example, both Horton and Serafeim (2010) and Christensen et al. (2009) observe significant stock market reactions to IFRS reconciliations in the UK, but provide opposite interpretations of this phenomenon.”