Mandatory Financial Reporting Environment and Voluntary Disclosure: Evidence from Mandatory IFRS Adoption
Using the mandatory adoption of International Financial Reporting Standards (IFRS) as an exogenous improvement to mandatory financial reporting, we document evidence supporting a complementary effect between mandatory and voluntary disclosures. We find that firms in countries that adopted IFRS in 20...
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Main Authors: | Karthik, Balakrishnan, LI, Xi, YANG, Holly |
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Format: | text |
Language: | English |
Published: |
Institutional Knowledge at Singapore Management University
2012
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Online Access: | https://ink.library.smu.edu.sg/soa_research/1163 https://ink.library.smu.edu.sg/context/soa_research/article/2162/viewcontent/BLY_September_2012.pdf |
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Institution: | Singapore Management University |
Language: | English |
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