Analyst Following and Forecast Accuracy After Mandated IFRS Adoptions

This study investigates how accounting harmonization affects one particular group of financial statement users—financial analysts. We find that mandatory International Financial Reporting Standards (IFRS) adoption attracts foreign analysts, particularly those from countries that are simultaneously a...

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Bibliographic details
Volume: 49
Main Author: TAN, HONGPING
WANG, SHIHENG
WELKER, MICHAEL
Format: Journal Article
Language: English
Zielgruppe: Academic
Place of publication: Malden, USA Blackwell Publishing Inc 01.12.2011
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Wiley Blackwell
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published in: Journal of accounting research Vol. 49; no. 5; pp. 1307 - 1357
Edition: Received 27 October 2009; accepted 30 May 2011
ORCID: 0000-0002-9369-275X
Data of publication: 2011-12
ISSN: 0021-8456
1475-679X
EISSN: 1475-679X
Discipline: Business
Bibliography: We are grateful for comments from a very helpful anonymous referee, the editor, and workshop participants at the University of Wisconsin, the University of Waterloo, McMaster University, and the Hong Kong University of Science and Technology. We are grateful for financial support from the Social Sciences and Humanities Research Council of Canada. Welker is grateful for financial support from the KPMG fellowship at Queen's University. Wang is grateful for financial support from Hong Kong Research Grants Council (Project No. DAG08/09.BM08).
Series: Journal of Accounting Research
Subjects:
Online Access: Fulltext
Database: Istex
Web of Knowledge
Social Sciences Citation Index
Web of Science
Web of Science - Social Sciences Citation Index - 2011
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