Mandatory IFRS adoption and management forecasts: The impact of enforcement changes
We examine how concurrent enforcement changes affect the positive relationship between mandatory IFRS adoption and firms’ voluntary disclosure. We show that the increase in the issuance of management forecasts after IFRS adoption is smaller for firms from IFRS-mandating countries with concurrent enf...
| Main Authors: | , , |
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| Format: | Article |
| Language: | English |
| Published: |
Elsevier
2019-03-01
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| Series: | China Journal of Accounting Research |
| Online Access: | http://www.sciencedirect.com/science/article/pii/S1755309118301758 |