The voluntary adoption of International Financial Reporting Standards and loan contracting around the world

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Incentives or Standards: What Determines Accounting Quality Changes around IFRS Adoption? (2015, background): “, 2008) or favorable economic consequences (e.g., Wu and Zhang, 2009; Kim et al., 2011; Kim and Shi, 2012) around voluntary IFRS adoption.”
A review of the IFRS adoption literature (2016, background): “Florou, Kosi, and Pope (2015) and Wu and Zhang (2014) find that IFRS adoption increases the credit relevance of accounting numbers, and Kraft and Landsman (2014) find that IFRS decrease credit relevance. Furthermore, Bhat, Callen, and Segal (2014) find that IFRS adoption has no effect on credit rele”
IFRS reporting, firm-specific information flows, and institutional environments: international evidence (2012, unknown): “We include the percentage of foreign sales (ForSale) because the demand for IFRS reporting is likely to increase as a firm receives more exposure to the foreign product market (Dumontier and Raffournier 1998; Kim et al. 2011).”
On the Value of Corporate Social Responsibility Disclosure: An Empirical Investigation of Corporate Bond Issues in China (2018, background): “2012), as well as for non-IFRS adopters (Kim et al. 2011).”