Contractibility and Transparency of Financial Statement Information Prepared Under IFRS: Evidence from Debt Contracts Around IFRS Adoption: EVIDENCE FROM DEBT CONTRACTS AROUND IFRS ADOPTION

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A review of the IFRS adoption literature (2016, background): “Consistent with this concern, some recent studies point out that the emphasis of the role of IFRS in valuation has made accounting numbers less useful for inclusion in contracts (e.g., Ball, Li, and Shivakumar, 2015).”
IFRS – 10 years later (2016, unknown): “Results are from Ball et al. (2015).”
The Economics of Disclosure and Financial Reporting Regulation: Evidence and Suggestions for Future Research (2015, background): “…which in turn can increase stock volatility, from Leuz and OberholzerGee (2006) suggesting that transparency and disclosure can be costly to existing political relationships, and from Ball et al. (2015) and Chen et al. (2015) suggesting that IFRS adoption can be costly to debt contracting.”
Corporate investment and changes in GAAP (2016, unknown): “However, writing contacts to accommodate changes in GAAP is quite challenging in practice, as Ball et al. (2015) discuss.”