The impact of mandatory IFRS adoption on financial analysts´ earnings forecasts in Spain

• Autores: Pascual Garrido Miralles, Sonia Sanabria García
• Localización: Revista española de financiación y contabilidad, ISSN 0210-2412, Nº 162, 2014, págs. 111-131
• Idioma: inglés
• DOI: 10.1080/02102412.2014.911587
• Títulos paralelos:
  • El efecto de la aplicación obligatoria de las IFRS sobre los pronósticos de los analistas financieros en ESPAÑA
• Texto completo no disponible (Saber más ...)
• Dialnet Métricas: 2 Citas
• Referencias bibliográficas
  • Armstrong, C., Barth, M., Jagolinzer, A., & Riedl, E. (2010). Market reaction to the adoption of IFRS in Europe. The Accounting Review,...
  • Ashbaugh, H. (2001). Non-us firms’ accounting standard choices. Journal of Accounting and Public Policy, 20(2), 129–153. doi:10.1016/S0278-4254(01)00025-4
  • Ashbaugh, H., & Pincus, M. (2001). Domestic accounting standards, international accounting standards, and the predictability of earnings....
  • Bae, K., Tan, H., & Welker, M. (2008). International GAAP differences: The impact on foreign analysts. The Accounting Review, 83(3), 593–628....
  • Barth, M., Landsman, W. R., & Lang, M. (2008). International accounting standards and accounting quality. Journal of Accounting Research,...
  • Bartov, E., Goldberg, S., & Kim, M. (2005). Comparative value relevance among german, US and international accounting standards a german...
  • Behn, B. K., Choi, J. H., & Kang, T. (2008). Audit quality and properties of analyst earnings forecasts. The Accounting Review, 83(2),...
  • Brown, L. D. (2001). A temporal analysis of earnings surprises: Profits versus losses. Journal of Accounting Research, 39(2), 221–241. doi:10.1111/1475-679X.00010
  • Brown, P., Taylor, S., & Walter, T. (1999). The impact of statutory sanctions on the level and information content of voluntary corporate...
  • Byard, D., Li, Y., & Yu, Y. (2011). The effect of mandatory IFRS adoption on financial analysts’ information environment. Journal of Accounting...
  • Callao, S., Ferrer, C., Jarne, J. I., & Laínez, J. A. (2009). The impact of IFRS on the European Union: Is it related to the accounting...
  • Callao, S., Jarne, J. I., & Laínez, J. A. (2007). Adoption of IFRS in spain: Effect on the comparability and relevance of financial reporting....
  • Choi, J. H., & Wong, T. J. (2007). Auditors’ governance functions and legal environments: An international investigation. Contemporary...
  • Choi, Y.-S., Peasnell, K., & Toniato, J., 2012. Has the IASB been successful in making accounting earning more useful for prediction and...
  • Cotter, J., Tarca, A., & Wee, M. (2012). IFRS adoption and analysts’ earnings forecasts: Australian evidence. Accounting and Finance,...
  • Cuijpers, R., & Buijink, W. (2005). Voluntary adoption of non-local GAAP in the European Union: A study of determinants and consequences....
  • Daske, H., 2005. Properties of analysts’ earning forecast in the process of transition towards international financial reporting standards...
  • Daske, H., & Gebhardt, G. (2006). International financial reporting standards and experts’ perceptions of disclosure quality. Abacus,...
  • Daske, H., Hail, L., Leuz, C., & Verdi, R. (2008). Mandatory IFRS reporting around the world: Early evidence on the economic consequences....
  • De Franco, G., Kothari, S. P., & Verdi, R. S. (2011). The benefits of financial statement comparability. Journal of Accounting Research,...
  • DeFond, M. L., & Jiambalvo, J. (1993). Factors related to auditor-client disagreements over incomeincreasing accounting methods. Contemporary...
  • Forner, C., & Sanabria, S. (2010). Post-earnings announcement drift in Spain and behavioural finance models. European Accounting Review,...
  • García Lara, J. M., Rueda Torres, J. A., & Vázquez-Veira, P. J. (2008). Conservatism of earnings reported under international accounting...
  • Garrido-Miralles, P., & Vazquez-Veira, P. J. (2011). The transition to international financial reporting standards in Spain: Relevance...
  • García, M. A., Garrido, P., Vico, A., Moizer, P., & Humphrey, C. (1999). La calidad del servicio de auditoría: los auditores vistos por...
  • Glaum, M., Baetge, J., Grothe, A., & Oberdörster, T. (2011). Introduction of international accounting standards, disclosure quality and...
  • Gu, Z., & Wu, J. S. (2003). Earnings and skewness and analyst forecast bias. Journal of Accounting and Economics, 35(1), 5–29. doi:10.1016/S0165-4101(02)00095-2
  • Herrmann, D., Hope, O.-K., & Thomas, W. (2008). International diversification and forecast optimism: The effects of reg FD. Accounting...
  • Hodgdon, C., Tondkar, R., Harless, D., & Adhikari, A. (2008). Compliance with IFRS disclosure requirements and individual analysts’ forecast...
  • Hope, O.-K. (2004). Variations in the financial reporting environment and earnings forecasting. Journal of International Financial Management...
  • Hope, O.-K., Jin, J., & Kang, T. (2006). Empirical evidence on jurisdictions that adopt IFRS. Journal of International Accounting Research,...
  • Hope, O.-K., Kang, T., & Zang, Y. 2004. The bonding hypothesis revisited. Do cross-listing firm bond to the improved disclosure environment...
  • Horton, J., & Serafeim, G. (2010). Market reaction to and valuation of IFRS reconciliation adjustments: First evidence from the UK. Review...
  • Horton, J., Serafeim, G., & Serafeim, I. (2013). Does mandatory IFRS adoption improve the information environment? Contemporary Accounting...
  • Hung, M., & Subramanyam, K. (2007). Financial statement effects of adopting international accounting standards: The case of germany. Review...
  • Jermakowicz, E. K., Prather, J. J., & Wulf, I. (2007). The value relevance of accounting income reported by DAX-30 german companies. Journal...
  • Jiao, T., Koning, M., Mertens, G., & Roosenboom, P. (2012). Mandatory IFRS adoption and its impact on analysts’ forecasts. International...
  • Karamanou, I., & Nishiotis, G. P. (2009). Disclosure and the cost of capital: Evidence from the market’s reaction to firm voluntary adoption...
  • Landsman, W. R., Maydew, E. L., & Thornock, J. R. (2011). The information content of annual earnings announcements and mandatory adoption...
  • Lang, M., & Lundholm, R. (1996). Corporate disclosure policy and analyst behaviour. The Accounting Review, 71(4), 467–492.
  • Law 62/2003, (2003, 31 December). Establishing tax, administrative and social measures, 30 December. BOE, No. 313.
  • Leuz, C., & Verrecchia, R. E. (2000). The economic consequences of increased disclosure. Journal of Accounting Research, 38(Supplement),...
  • Preiato, J., Brown, P., & Tarca, A. 2009. Mandatory IFRS and properties of analyst forecast: How much does enforcement matter? (Working...
  • Spanish General Chart of Accounts. (2007, November 20). Royal decree 1514/2007, 16 November, which approves the General Chart of Accounts....
  • Tan, H., Wang, S., & Welker, M. (2011). Analyst following and forecast accuracy after mandated IFRS adoptions. Journal of Accounting Research,...
  • Verriest, A. (2013). Auditor governance, institutions and analyst forecast properties: International evidence. Journal of International Accounting...
  • Wang, X., Young, D., & Zhuang, Z. (2008, August) The effects of mandatory adoption of international financial reporting standards on information...
  • Yip, R., & Young, D. (2012). Does mandatory IFRS adoption improve information comparability? The Accounting Review, 87(5), 1767–1789....