The Association Between the Legal and Financial Reporting Environments and Forecast Performance of Individual Analysts

By Ran Barniv, Mark Myring, Wayne B. Thomas. 2005

136 citations recorded by the source corpus.

View Paper: https://www.semanticscholar.org/paper/6d9c7ff7564f5f47c7454aa524d8cc5e6bd59a10

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Citations in the corpus

The Financial Analyst Forecasting Literature: A Taxonomy with Suggestions for Further Research (2008, unknown): “Barniv, Myring, and Thomas (2005) Archival, I/B/E/S, 1984-2001.”
International GAAP Differences - The Impact on Foreign Analysts (2008, unknown): “1 Our assumption that analysts are not familiar with GAAP in other countries and must incur costs to gain expertise in understanding other countries’ GAAP appears consistent with the assumption that foreign investors incur such costs in Barth et al. (1999). 2 Ball (2007) also notes the lack of evide”
The Impact of Mandatory IFRS Adoption on Equity Valuation of Accounting Numbers for Security Investors in the EU (2010, background): “27La Porta et al. (1998, 2002), Ball et al. (2000) and Barniv et al. (2005), for example, used a similar category distribution.”
The Joint Effect of Investor Protection and Big 4 Audits on Earnings Quality around the World (2008, unknown): “Three properties of earnings are investigated that have been widely used in prior earnings quality studies: the magnitude of signed abnormal accruals, the likelihood of reporting a loss, and earnings conservatism using the timely loss recognition framework of Basu (1997) and Ball et al.”
IFRS Practices and the Persistence of Accounting System Classification (2011, unknown): “Despite the doubts of some of the theorists, much empirical literature on other accounting topics includes a two-group classification as an independent variable, in many cases based on the related common law/code law split (e.g., Guenther and Young, 2000; Hung, 2000; Ali and Hwang, 2000; Ball et al.”