This paper investigates the informativeness of rhetorical impression management patterns of CEO letters. We identify three holistic style patterns (assertive acclaiming, cautious plausibility-based framing and logic-based rationalizing) and examine the relationship of each composite linguistic...

We study 145 large listed Australian firms to explore the impact of IFRS adoption on the properties of analysts' forecasts and the role of firm disclosure about IFRS impact. We find that analyst forecast accuracy improves and there is no significant change in dispersion in the adoption year,...

Differences in countries' institutional settings are believed to impact on the extent to which benefits can be achieved from the adoption of International Financial Reporting Standards (IFRS). We investigate seven proxies that have been used to distinguish between institutional settings,...