Mandatory Financial Reporting and Voluntary Disclosure: The Effect of Mandatory IFRS Adoption on Management Forecasts

• المؤلفون الرئيسيون: LI, Xi, YANG, Holly I.
• التنسيق: text
• اللغة: English
• منشور في: Institutional Knowledge at Singapore Management University 2016
• الموضوعات: voluntary disclosure; IFRS; management forecasts; legal regime; capital-market demand; Accounting; Corporate Finance
• الوصول للمادة أونلاين: 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

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...