Do Earnings Reported Under IFRS Tell Us More About Future Earnings and Cash Flows

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Mandatory IFRS Reporting and Changes in Enforcement (2013, background): “, 2012), while others find no or the opposite effects (e.g., Christensen et al., 2008; Atwood et al., 2011; Capkun et al., 2011; Ahmed et al., 2013).”
Intended and Unintended Consequences of Mandatory IFRS Adoption: A Review of Extant Evidence and Suggestions for Future Research (2013, unknown): “Studies analysing common earnings properties such as earnings smoothing, conditional conservatism or discretionary accruals find that mandatory IFRS adoption either has no significant impact (Atwood et al., 2011) or even a negative effect (Ahmed et al.”
What drives the comparability effect of mandatory IFRS adoption? (2014, unknown): “…IFRS adoption primarily investigates only one of the two first-order effects, namely, changes in financial reporting quality (see Ahmed et al. 2013, Atwood et al. 2011, Landsman et al. 2011), as well as second-order capital-market consequences1 (see Beneish et al. 2012; Daske et al. 2008; Horton…”