The Effect of Mandatory IFRS Adoption on Financial Analysts’ Information Environment

By Donal Byard, Ying Li, Yong Yu. 2011

581 citations recorded by the source corpus.

View Paper: https://www.semanticscholar.org/paper/adce1c700f8af9259ecd8b1d0ba600cedaad926b

How researchers see this paper

The researchers whose trusted networks rank it highest, strongest advocate first. Every researcher gets a different order.

In Accounting

In Finance

Citations in the corpus

Does Mandatory IFRS Adoption Affect Crash Risk (2015, unknown): “These findings complement prior international studies that examine the importance of institutional arrangements on the economic consequences of financial reporting regulations (Li, 2010; Byard et al., 2011; DeFond et al., 2011; Landsman et al., 2012).”
Mandatory IFRS Reporting and Changes in Enforcement (2013, background): “Similarly, Byard et al. (2011) find that analyst forecast errors and forecast dispersion decrease around mandatory IFRS adoption, but only in countries with strong legal regimes that also have large differences between local GAAP and IFRS.”
The Information Content of Annual Earnings Announcements and Mandatory Adoption of IFRS (2012, unknown): “In particular, following prior literature (Ball, Kothari, and Robin, 2000; Ball, Robin, and Wu, 2003; Byard et al., 2011; Daske et al., 2008; Holthausen, 2009; Yu, 2010), we predict that the information content of earnings increased in IFRS countries where there is sufficient legal/regulatory enforc”
ESG practices and the cost of debt: Evidence from EU countries (2019, background): “Thirdly, our sample shows a high representation of UK ﬁrms, which is a common characteristic of sample distributions in most of the EU-based studies (e.g., Daske et al., 2008; Aharony, Barniv, & Falk, 2010; Byard et al., 2011; Glaum, Schmidt, Street, & Vogel, 2013).”
The Effect of Mandatory IFRS Adoption on Real and Accrual-Based Earnings Management Activities (2014, unknown): “(2011) and Byard et al. (2011b) for the objectives behind the creation of the Financial Services Action Plan and the study carried out by the Economic and Monetary Affairs Division (2009) of the European Parliament for an assessment of the 10 years of FSAP.”
The Impact of Corporate Governance on IFRS Adoption Choices (2013, background): “…research indicates that enhanced financial reporting quality due to IFRS adoption is likely to result only if institutional environments provide appropriate incentives and sanctions at the country level (Ball et al., 2003; Burgstahler et al., 2006; Daske et al., 2008; Li, 2010; Byard et al., 2011).”
How do the ownership structure and board of directors' features impact earnings management? The Spanish case (2020, background): “For instance, there are several studies suggesting the negative relationship between board size and earnings management practices (Byard, Li, & Yu, 2011; Chiu, Teoh, & Tian, 2013; Cunha & Piccoli, 2017; García-Meca & Sánchez-Ballesta, 2009; Sánchez-Ballesta & García-Meca, 2007; Sarkar, Sarkar, &…”
Intended and Unintended Consequences of Mandatory IFRS Adoption: A Review of Extant Evidence and Suggestions for Future Research (2013, unknown): “, 2010) and enhances the quality of analysts‟ information environment in general (Byard et al., 2011; Horton et al., 2011; see also Panaretou et al., 2011) and foreign analysts in particular (Tan et al.”
Determinants and Economic Consequences of Non-financial Disclosure Quality (2016, unknown): “We examine whether the capital market can distinguish high-quality CSR reports from low-quality ones, and allocate rewards accordingly (Byard et al., 2011; Daske et al., 2013).”