Accounting Comparability and Economic Outcomes of Mandatory IFRS Adoption

Comparabilidade X Uniformidade Dos Relatórios Financeiros: Uma Análise Empírica Durante O Período De Transição Regulatória Da Contabilidade Brasileira Ao Padrão Internacional

“…Tal medida é específica de cada companhia, baseada em output e quantitativa. Ela foi muito bem aceita pela academia, pois a maioria dos trabalhos da nova geração relacionados com a comparabilidade utilizou tal medida como constructo principal ou como medida alternativa para análise de sensibilidade (Yip & Young, 2012;Wu & Zhang, 2010;Lang et al, 2010;Barth et al, 2013;Fang et al, 2013;Cascino & Gassen, 2012;Neel, 2013;Liao, Sellhorn & Skaife, 2012;Brochet et al, 2013;Barth et al, 2012;DeFond et al, 2011;Kim et al, 2013;Sohn, 2011;Fang et al 2012 Lang et al (2010). Para testar os comportamentos das variáveis dependentes sobre a janela temporal, optou-se pela abordagem estatística de dados em painel.…”

Corporate social responsibility and financial statement comparability: Evidence from China

“…Second, this study adds to the accounting literature by identifying the determinants of financial statement comparability. A series of previous studies has discussed how accounting standards affect financial statement comparability (e.g., Barth et al, ; Brochet, Jagolinzer, & Riedl, ; Cascino & Gassen, ; Lin, Riccardi, Wang, Hopkins, & Kabureck, ; Neel, ; Wang, ; Yip & Young, ), but only minimal research has explored the firm‐specific factors (e.g., Fang, Maffett, & Zhang, ; Kim, Kang, & Park, ; Lee, Kang, Lee, & Park, ) that play an important role in the implementation of comparability (Francis, Pinnuck, & Watanabe, ). Our study extends the literature and shows that firms' CSR performance at the individual level also influences its financial statement comparability.…”

The Impact of Firm‐Level Illiquidity on Crash Risk and the Role of Media Independence: International Evidence

“…IFRS has been argued to enhance reporting quality and enable investors to more easily compare financial performance across different jurisdictions (Tweedie ). Consistent with this argument, research finds that IFRS adoption, when credibly implemented, results in many positive economic consequences and one of them is related to the improvements in the transparency of information environment and the liquidity of capital markets (Daske et al ; Byard et al ; Tan et al ; Barth et al ; Horton et al ; Neel ). Therefore, this event provides a natural experiment for testing how changes in market liquidity affect firm‐level crash risk.…”