Mandatory Financial Reporting and Voluntary Disclosure: The Effect of Mandatory IFRS Adoption on Management Forecasts
This study examines the effect of the mandatory adoption of International Financial Reporting Standards (IFRS) on voluntary disclosure. Using a difference-in-difference analysis, we document a significant increase in the likelihood and frequency of management earnings forecasts following mandatory I...
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| Main Authors: | , |
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| Format: | text |
| Language: | English |
| Published: |
Institutional Knowledge at Singapore Management University
2016
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| Subjects: | |
| Online Access: | https://ink.library.smu.edu.sg/soa_research/1458 https://ink.library.smu.edu.sg/context/soa_research/article/2457/viewcontent/MandatoryFinancialReportingEnvironmentVoluntaryDisclosure_2015_afv.pdf |
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| Institution: | Singapore Management University |
| Language: | English |