IFRS adoption and analysts’ earnings forecasts: Australian evidence
By Julie Cotter, A. Tarca, Marvin Wee. 2012
122 citations recorded by the source corpus.
Subfields: Accounting, Strategy and Management
View Paper: https://www.semanticscholar.org/paper/fe87107695bd8a0880ef2cdab94559a067286d19
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Citations in the corpus
- Mandatory IFRS adoption: the trade-off between accrual-based and real earnings management (2017, background): “This is the case in Australia, which at time of mandatory adoption in 2005 was already well advanced in the process of international harmonization of accounting standards (Cotter et al. 2012).”