IFRS reporting, firm-specific information flows, and institutional environments: international evidence

By Jeong‐Bon Kim, Haina Shi. Review of accounting studies, 2012

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Does mandatory IFRS adoption facilitate debt financing? (2015, result): “, in line with prior related literature, we exclude voluntary adopters from our benchmark sample countries); and (b) there are potential problems of self-selection bias (Li 2010; Kim et al. 2011; Kim and Shi 2012).”
A review of the IFRS adoption literature (2016, background): “For instance, Kim and Shi (2012) show that documented differences across voluntary adopters and non-adopters exist only in the post-IFRS-adoption period and not in the pre-adoption period, indicating that the observed changes for voluntary adopters are likely to be attributable to the adoption itsel”
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.”