Does Mandatory IFRS Adoption Affect Crash Risk

By Mark L. Defond, Mingyi Hung, Siqi Li, Yinghua Li. 2015

454 citations recorded by the source corpus.

Subfields: Accounting, Finance

View Paper: https://www.semanticscholar.org/paper/90568cdc1a6487431ac2736c7c524b3ebbce8938

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In Accounting

1. Leon Zolotoy
2. Yangyang Chen
3. Xin Chang
4. Alexei V. Ovtchinnikov

In Finance

1. Leon Zolotoy
2. Yangyang Chen
3. Xin Chang
4. Alexei V. Ovtchinnikov

Citations in the corpus

• Stock Liquidity and Stock Price Crash Risk (2016, background): “…(Kim, Wang, and Zhang (2014)), opaque financial reports (Hutton, Marcus, and Tehranian (2009)), international financial reporting standards (DeFond et al. (2015)), and religiosity (Callen and Fang (2014)) are associated with crash risk in a manner consistent with managers’ tendencies to…”
• The impact of top executive gender on asset prices: Evidence from stock price crash risk (2019, unknown): “, 2011b), International Financial Reporting Standards (DeFond et al., 2015), and auditor– client relationship (Callen and Fang, 2017).”
• CEO Overconfidence and Stock Price Crash Risk (2016, unknown): “In the same vein, DeFond et al. (2015) and Kim and Zhang (2015) show that International Financial Reporting Standards and accounting conservatism increase transparency and reduce crash risk.”
• Do Industry-Specialist Auditors Influence Stock Price Crash Risk? (2015, unknown): “2011a), accounting conservatism (Kim and Zhang 2014), and IFRS adoption (DeFond et al. 2014) are”
• Stock price crash risk: review of the empirical literature (2018, unknown): “DeFond, Hung, and Li (2015) is the only available study that investigates the impact of accounting standards on crash risk.”
• 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).”
• The Effect of Mandatory IFRS Adoption on Real and Accrual-Based Earnings Management Activities (2014, unknown): “recent literature (Biddle et al. 2013; Byard et al., 2011a; DeFond et al., 2012; Li, 2010; Wang et al., 2008), the present study employs a control sample of voluntary IFRS adopters.”