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The voluntary adoption of International Financial Reporting Standards and loan contracting around the world

Kim, Jeong-bon; Tsui, Judy S. L.; Yi, Cheong H. - In: Review of accounting studies 16 (2011) 4, pp. 779-811

Persistent link: https://www.econbiz.de/10009427889

Why do firms rarely adopt IFRS voluntarily? : academics find significant benefits and the costs appear to be low

Christensen, Hans B. - In: Review of accounting studies 17 (2012) 3, pp. 518-525

Persistent link: https://www.econbiz.de/10009616262

IFRS reporting, firm-specific information flows, and institutional environments : international evidence

Kim, Jeong-bon; Shi, Haina - In: Review of accounting studies 17 (2012) 3, pp. 474-517

Persistent link: https://www.econbiz.de/10009616275

The impact of mandatory IFRS adoption on audit fees : theory and evidence

Kim, Jeong-bon; Liu, Xiaohong; Zheng, Liu Kong - In: The accounting review : a publication of the American … 87 (2012) 6, pp. 2061-2094

Persistent link: https://www.econbiz.de/10009689574

Voluntary IFRS adoption, analyst coverage, and information quality : international evidence

Cheng, C. S. Agnes - In: Journal of international accounting research 11 (2012) 1, pp. 77-82

Persistent link: https://www.econbiz.de/10009548623

Voluntary IFRS adoption, analyst coverage, and information quality : international evidence

Kim, Jeong-bon; Shi, Haina - In: Journal of international accounting research 11 (2012) 1, pp. 45-76

Persistent link: https://www.econbiz.de/10009548625

International Financial Reporting Standards, institutional infrastructures, and implied cost of equity capital around the world

Kim, Jeong-bon; Shi, Haina; Zhou, Jing - In: Review of quantitative finance and accounting 42 (2014) 3, pp. 469-507

Persistent link: https://www.econbiz.de/10010391620

Divergence of cash flow and voting rights, opacity, and stock price crash risk : international evidence

Hong, Hyun A.; Kim, Jeong-bon; Welker, Michael - In: Journal of accounting research 55 (2017) 5, pp. 1167-1212

Persistent link: https://www.econbiz.de/10011790766

IFRS Reporting, Firm-Specific Information Flows, and Institutional Environments : International Evidence

Kim, Jeong-bon - 2012

This study investigates whether and how a firm's voluntary adoption of International Financial Reporting Standards (IFRS) influences the extent to which firm-specific information is capitalized into stock prices measured by stock price synchronicity. We also study the role of analyst following...

Persistent link: https://www.econbiz.de/10013097112

The dark side of mandatory IFRS adoption : does IFRS adoption deteriorate accrual reliability?

Kim, Jeong-bon; Liu, Yiye; Shi, Haina; Zhu, Xindong - In: The international journal of accounting : TIJA 56 (2021) 4, pp. 2150016-1-49

Persistent link: https://www.econbiz.de/10012938782