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The information content of earnings for UK firms disclosing under UK GAAP and IFRS

Olibe, Kingsley O.; Strawser, Robert H.; Strawser, … - In: Journal of international accounting auditing & taxation 46 (2022), pp. 1-17

Persistent link: https://www.econbiz.de/10013210011

Assessing Investors' Abilities to Assimilate International Financial Reporting Standards (IFRS) Earnings Announcements Data

Olibe, Kingsley O. - 2012

[Abstract: To improve comparability of financial statements across countries, the US Securities and Exchange Commission (SEC) and International Accounting Standards Board (IASB) are involved in the convergence process for a single, high quality accounting standards. This paper examines the...

Persistent link: https://www.econbiz.de/10013112425

Response to discussion of "Security returns ans volume responses around international financial reporting standards (IFRS) earnings announcements"

Olibe, Kingsley O. - In: The international journal of accounting : TIJA 51 (2016) 2, pp. 271-274

Persistent link: https://www.econbiz.de/10011513021

Effects of Earnings Announcements on Liquidity, Pricing Efficiency, and Trading Activities : New Evidence from Implementation of ASC 606

Chung, Kee H. - 2020

The implementation of the new revenue recognition standard (ASC 606) has significantly changed the impact of earnings announcements on various measures of market quality and trading activities. In contrast to prior research findings, we show that earning announcements are accompanied by a...

Persistent link: https://www.econbiz.de/10012845577