Showing 1 - 7 of 7
Persistent link: https://www.econbiz.de/10001236132
Persistent link: https://www.econbiz.de/10008695430
Persistent link: https://www.econbiz.de/10010501904
Motivated by the European Union (EU) decision to mandate application of the International Financial Reporting Standards (IFRS) to the consolidated financial statements of all EU listed firms (Regulation (EC) 1606/2002), starting in December 2005, we compare the value relevance of accounting...
Persistent link: https://www.econbiz.de/10013138280
Persistent link: https://www.econbiz.de/10012299730
Persistent link: https://www.econbiz.de/10013210012
We examine whether differences between IFRS and U.S. GAAP affect forecast accuracy and other measures of analysts' performance and if analysts with superior forecasting ability are less affected by these differences. Our unique sample consists of resided U.S. analysts who followed cross-listed...
Persistent link: https://www.econbiz.de/10012999540