Alsarghali, Sara; Daske, Holger; Jada, Hala; Labonte, Makiko - In: Contemporary Accounting Research 42 (2025) 4, pp. 2614-2645
We present a case illustrating the pitfalls of insufficient disclosure of commercial databases' coding policies. We replicate the finding in the literature that a nontrivial percentage of firms mandated to adopt IFRS ignore this obligation. Specifically, Pownall and Wieczynska (2018,...