Compliance with IFRS disclosure requirements and individual analysts’ forecast errors

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Introduction of International Accounting Standards, Disclosure Quality and Accuracy of Analysts' Earnings Forecasts (2013, unknown): “7See also the results of Hodgdon et al. (2008), who in agreement with Barron et al. (1999) show for an international sample of companies that the degree of compliance with IFRS accounting standards is negatively correlated with analysts’ forecasting errors.”
Compliance with International Financial Reporting Standards and auditor choice: New evidence on the importance of the statutory audit (2009, methodology): “Hodgdon et al. / The International Journal of Accounting 44 (2009) 33–55”
Compliance with IFRS 3- and IAS 36-required disclosures across 17 European countries: company- and country-level determinants (2013, background): “…companies claiming to apply internationally recognised standards have not fully complied with the disclosure Accounting and Business Research 165 requirements (Street et al. 1999, Street and Bryant 2000, Street and Gray 2001, Glaum and Street 2003, Abdelsalam and Weetman 2007, Hodgdon et al. 2008).”