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Do earnings reported under IFRS tell us more about future earnings and cash flows?

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  1. Sabur Mollah & Omar Farooque & Asma Mobarek & Philip Molyneux, 2019. "Bank Corporate Governance and Future Earnings Predictability," Journal of Financial Services Research, Springer;Western Finance Association, vol. 56(3), pages 369-394, December.
  2. Yan Jin, 2017. "DuPont Analysis, Earnings Persistence, and Return on Equity: Evidence from Mandatory IFRS Adoption in Canada," Accounting Perspectives, John Wiley & Sons, vol. 16(3), pages 205-235, September.
  3. Ying Cao & Linda A. Myers & Albert Tsang & Yong George Yang, 2017. "Management forecasts and the cost of equity capital: international evidence," Review of Accounting Studies, Springer, vol. 22(2), pages 791-838, June.
  4. Ulf Br&?ggemann & J?rg-Markus Hitz & Thorsten Sellhorn, 2013. "Intended and Unintended Consequences of Mandatory IFRS Adoption: A Review of Extant Evidence and Suggestions for Future Research," European Accounting Review, Taylor & Francis Journals, vol. 22(1), pages 1-37, May.
  5. Dhyaa Abdulrazaq Abduljabar Al-Laban* & Abbas Naser Saadoon Almshabbk & Wissam Abdulkadhum Abdulridha, 2018. "The Role of Dividend Payout in the Determination of the Relationship Between Earnings Before Interest and Tax Cash Flow From Operations, Capital Expenditures and Firm Sustainable Cash Flows: A Case O," The Journal of Social Sciences Research, Academic Research Publishing Group, pages 382-390:5.
  6. Tereza Miková, 2014. "Influence of IFRS on Earnings Manipulation: Evidence from the European Union," Acta Oeconomica Pragensia, Prague University of Economics and Business, vol. 2014(6), pages 3-18.
  7. Ioan-Bogdan ROBU & Ionut Viorel HERGHILIGIU & Bogdan BUDEANU & Sorin CHIRU, 2019. "Assessing Comparability of Accounting Information Using Panel Data Analysis," The Audit Financiar journal, Chamber of Financial Auditors of Romania, vol. 17(155), pages 441-441.
  8. Mouna Ben rejeb attia & Houda Sassi & Naima Lassoued, 2013. "Signaling over income smoothing and IFRS adoption by banks: a panel data analysis on MENA countries," Economics Bulletin, AccessEcon, vol. 33(3), pages 2340-2356.
  9. Bin Li & Gianfranco Siciliano & Mohan Venkatachalam & Patricia Naranjo & Rodrigo S. Verdi, 2021. "Economic Consequences of IFRS Adoption: The Role of Changes in Disclosure Quality," Contemporary Accounting Research, John Wiley & Sons, vol. 38(1), pages 129-179, March.
  10. Karampinis, Nikolaos I., 2021. "A cross-national analysis on the impact of enforcement on impairments of tangible assets under IFRS," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 42(C).
  11. Jing Jia & Zhongtian Li, 2022. "Corporate sustainability, earnings persistence and the association between earnings and future cash flows," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 62(1), pages 299-336, March.
  12. Ahmed A. Diab & Samir I. Abdelazim & Aref M. Eissa & Eid Mahmoud Abozaid & Mona Mohamed Elshaabany, 2021. "The Impact of Client Size and Financial Performance on Audit Opinion: Evidence from a Developing Market," Academic Journal of Interdisciplinary Studies, Richtmann Publishing Ltd, vol. 10, January.
  13. Nanhee Hong & Junyong Shim, 2019. "The Effect of the Adoption of International Accounting Standards No. 12 (IAS No. 12) for Firms Reporting Losses: Evidence from Korea," Sustainability, MDPI, vol. 11(20), pages 1-24, October.
  14. Andreas Charitou & Irene Karamanou & Anastasia Kopita, 2018. "The determinants and valuation effects of classification choice on the statement of cash flows," Accounting and Business Research, Taylor & Francis Journals, vol. 48(6), pages 613-650, September.
  15. He, Liyu & Hsin-han Shen, Carl & Shiu, Cheng-Yi, 2022. "Is fair value information fairly priced? Evidence from IPOs in global capital markets✰," Journal of Banking & Finance, Elsevier, vol. 135(C).
  16. Nguyen Vinh Khuong & Abdul Aziz Abdul Rahman & Abdelrhman Meero & Le Huu Tuan Anh & Nguyen Thanh Liem & Cao Thi Mien Thuy & Huynh Thi Ngoc Ly, 2022. "The Impact of Corporate Social Responsibility Disclosure and Accounting Comparability on Earnings Persistence," Sustainability, MDPI, vol. 14(5), pages 1-14, February.
  17. Wakil, Gulraze & Petruska, Karin A., 2022. "Does mandatory IFRS adoption affect large and small public firms' accounting quality differently? Evidence from Canada," Advances in accounting, Elsevier, vol. 57(C).
  18. Cascino, Stefano & Gassen, Joachim, 2015. "What drives the comparability effect of mandatory IFRS adoption?," LSE Research Online Documents on Economics 57682, London School of Economics and Political Science, LSE Library.
  19. Eberhartinger, Eva & Genest, Nadia & Lee, Soojin, 2020. "Financial statement users’ judgment and disaggregated tax disclosure," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 41(C).
  20. Christensen, Hans B. & Hail, Luzi & Leuz, Christian, 2013. "Mandatory IFRS reporting and changes in enforcement," Journal of Accounting and Economics, Elsevier, vol. 56(2), pages 147-177.
  21. Michael E. Bradbury & Tom Scott, 2021. "What accounting standards were the cause of enforcement actions following IFRS adoption?," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 61(S1), pages 2247-2268, April.
  22. Palea, Vera & Scagnelli, Simone Domenico, 2014. "Do Earnings Reported under IFRS Improve the Prediction of Future Cash Flows? Evidence From European Banks," Department of Economics and Statistics Cognetti de Martiis. Working Papers 201443, University of Turin.
  23. Woo Jae Lee, 2019. "Toward Sustainable Accounting Information: Evidence from IFRS Adoption in Korea," Sustainability, MDPI, vol. 11(4), pages 1-17, February.
  24. Moehrle, Stephen R. & Mintchik, Natalia & Mohrman, Mary Beth & Reynolds-Moehrle, Jennifer A. & Vargus, Mark, 2014. "Developments in accounting regulation: A synthesis and annotated bibliography of evidence and commentary in the 2011 academic literature," Research in Accounting Regulation, Elsevier, vol. 26(2), pages 175-195.
  25. Usurelu Valentin Ioan & Dutescu Adriana, 2018. "IFRS 15 – the seventh wave of Norwalk Agreement’s convergence Roadmap," Proceedings of the International Conference on Business Excellence, Sciendo, vol. 12(1), pages 992-1001, May.
  26. Abed Al-Nasser Abdallah & Wissam Abdallah & Feras M. Salama, 2018. "The Market Reaction to the Adoption of IFRS in the European Insurance Industry," The Geneva Papers on Risk and Insurance - Issues and Practice, Palgrave Macmillan;The Geneva Association, vol. 43(4), pages 653-703, October.
  27. Karampinis, Nikolaos I. & Hevas, Dimosthenis L., 2013. "Effects of IFRS Adoption on Tax-induced Incentives for Financial Earnings Management: Evidence from Greece," The International Journal of Accounting, Elsevier, vol. 48(2), pages 218-247.
  28. Hui-Sung Kao, 2014. "The relationships between IFRS, earnings losses threshold and earnings management," Journal of Chinese Economic and Business Studies, Taylor & Francis Journals, vol. 12(1), pages 81-98, February.
  29. Lambert Jerman, 2015. "Les Enjeux De L'Application Des Normes Ias-Ifrs : L'Etude Des Preparateurs Des Comptes, Une Perspective De Recherche Encore Inexploree," Post-Print hal-01188736, HAL.
  30. Alberto Quagli & Elisa Roncagliolo & Gabriele D’Alauro, 2021. "The preparedness to adopt new accounting standards: a study of European companies on the pre-adoption phase of IFRS 15," International Journal of Disclosure and Governance, Palgrave Macmillan, vol. 18(3), pages 290-303, September.
  31. Stefano Cascino & Joachim Gassen, 2012. "Comparability Effects of Mandatory IFRS Adoption," SFB 649 Discussion Papers SFB649DP2012-009, Sonderforschungsbereich 649, Humboldt University, Berlin, Germany.
  32. Mingjun Zhou, 2012. "Value Relevance Of Book And Tax Income: A Macroeconomic Conditions Perspective," Accounting & Taxation, The Institute for Business and Finance Research, vol. 4(2), pages 1-12.
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