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Article(electronic)#22016
Determinants and Valuation Implications of Compulsory Stock Option Disclosures in a Weak Regulatory Setting - The Case of France
In: Journal of International Financial Management & Accounting, Volume 27, Issue 1, p. 26-64
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Article(electronic)#42021
ESG Didn't Immunize Stocks During the COVID-19 Crisis, But Investments in Intangible Assets Did
In: Journal of Business Finance & Accounting, 48, 433-462. Open Access: http://dx.doi.org/10.1111/jbfa.12523
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Article(electronic)#52023
Are ESG Ratings Informative About Companies' Socially Responsible Behaviors Abroad? Evidence from the Russian Invasion of Ukraine
In: Accountability in a Sustainable World Quarterly, Forthcoming.
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Article(electronic)#6September 1, 2017
Which Analysts Benefited Most from Mandatory IFRS Adoption in Europe?
In: Journal of International Accounting Research, Volume 16, Issue 3, p. 171-190
ISSN: 1558-8025
ABSTRACT
This study examines whether financial analysts' research structure and portfolio selection choices helped in improving relative earnings forecast accuracy around mandatory IFRS adoption in Europe. Using a sample of 68,665 one-year ahead forecasts for 1,980 publicly listed firms, we find that market-wide mandatory IFRS adoption in the European Union resulted in a significant improvement in the relative forecast accuracy of sector specialists compared to generalists, while country specialists retained a relative accuracy advantage independent of the period of study. Moreover, sector specialists outperformed generalists especially for firms with large local GAAP to IFRS income reconciliations in the first-time IFRS adoption year and when analysts' research portfolios prior to IFRS adoption exhibited high variability in local GAAP reporting practices. Additional analysis indicates that IFRS enabled analysts to initiate coverage of more firms, especially smaller ones, in their sector of specialization. Overall, our results are consistent with the notion that mandatory IFRS adoption in Europe reduced information processing costs and enlarged the within-industry valuation scope.
JEL Classifications: G15; M41.
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