What drives the comparability effect of mandatory IFRS adoption?

By Stefano Cascino, Joachim Gassen. Review of accounting studies, 2014

262 citations recorded by the source corpus.

Subfields: Accounting

View Paper: https://www.semanticscholar.org/paper/d6e89681fc39ac58f1d7c83488bc22eb77032b69

How researchers see this paper

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

In Accounting

1. L. Shivakumar
2. Ray Ball
3. Xi Li
4. Emmanuel T. De George
5. Valeri V. Nikolaev
6. Juan Manuel García Lara
7. Beatriz García Osma
8. Christian Leuz

Citations in the corpus

• A review of the IFRS adoption literature (2016, methodology): “Consistent with their earlier conclusions, Cascino and Gassen (2015) report that the comparability effect of mandatory IFRS adoption is mainly observed for public firms.”
• Evidence-based policymaking: promise, challenges and opportunities for accounting and financial markets research** (2018, unknown): “This insight is of fundamental importance in standard setting and there is a good amount of evidence supporting it (e.g. Watts and Zimmerman 1986, Ball et al. 2003, Leuz et al. 2003, Burgstahler et al. 2006, Cascino and Gassen 2015).”
• IFRS – 10 years later (2016, background): “Cascino and Gassen (2015) study the effect of IFRS adoption on compliance and comparability among German and Italian firms.”