메뉴 건너뛰기




Volumn 49, Issue 5, 2011, Pages 1307-1357

Analyst following and forecast accuracy after mandated IFRS adoptions

Author keywords

[No Author keywords available]

Indexed keywords


EID: 80054690558     PISSN: 00218456     EISSN: 1475679X     Source Type: Journal    
DOI: 10.1111/j.1475-679X.2011.00422.x     Document Type: Article
Times cited : (288)

References (30)
  • 1
    • 80054680251 scopus 로고    scopus 로고
    • International Differences in Analyst Forecast Properties." Working paper, Florida State University, Web site
    • Ang, J. S., and S. J. Ciccone. International Differences in Analyst Forecast Properties." Working paper, Florida State University, 2001. Web site.
    • (2001)
    • Ang, J.S.1    Ciccone, S.J.2
  • 2
    • 0035730596 scopus 로고    scopus 로고
    • Domestic Accounting Standards, International Accounting Standards, and the Predictability of Earnings
    • Ashbaugh, H., and M. Pincus. Domestic Accounting Standards, International Accounting Standards, and the Predictability of Earnings. Journal of Accounting Research 39 (2001): 417-34.
    • (2001) Journal of Accounting Research , vol.39 , pp. 417-434
    • Ashbaugh, H.1    Pincus, M.2
  • 3
    • 46049100070 scopus 로고    scopus 로고
    • Do Local Analysts Know More? A Cross-Country Study of the Performance of Local Analysts and Foreign Analysts.
    • Bae, K.-H.; R. M. Stulz; and H. Tan. Do Local Analysts Know More? A Cross-Country Study of the Performance of Local Analysts and Foreign Analysts. Journal of Financial Economics 88 (2008): 581-606.
    • (2008) Journal of Financial Economics , vol.88 , pp. 581-606
    • Bae, K.-H.1    Stulz, R.M.2    Tan, H.3
  • 4
    • 46049090578 scopus 로고    scopus 로고
    • International GAAP Differences: The Impact on Foreign Analysts
    • Bae, K.-H.; H. Tan; and M. Welker. International GAAP Differences: The Impact on Foreign Analysts. The Accounting Review 83 (2008): 593-628.
    • (2008) The Accounting Review , vol.83 , pp. 593-628
    • Bae, K.-H.1    Tan, H.2    Welker, M.3
  • 5
    • 34250015578 scopus 로고    scopus 로고
    • IFRS: Pros and Cons for Investors
    • International Accounting Policy Forum
    • Ball, R. IFRS: Pros and Cons for Investors. Accounting and Business Research, International Accounting Policy Forum (2006): 5-27.
    • (2006) Accounting and Business Research , pp. 5-27
    • Ball, R.1
  • 7
    • 42149166975 scopus 로고    scopus 로고
    • International Accounting Standards and Accounting Quality
    • Barth, M.; W. Landsman; and M. Lang. International Accounting Standards and Accounting Quality. Journal of Accounting Research 46 (2008): 467-98.
    • (2008) Journal of Accounting Research , vol.46 , pp. 467-498
    • Barth, M.1    Landsman, W.2    Lang, M.3
  • 8
    • 0010697284 scopus 로고
    • Firm Characteristics and Analyst Following
    • Bhushan, R. Firm Characteristics and Analyst Following. Journal of Accounting and Economics 11 (1989): 255-74.
    • (1989) Journal of Accounting and Economics , vol.11 , pp. 255-274
    • Bhushan, R.1
  • 9
    • 9944235715 scopus 로고    scopus 로고
    • Accounting Choice, Home Bias, and U.S. Investment in Non-U.S. Firms
    • Bradshaw, M.; B. Bushee; and G. Miller. Accounting Choice, Home Bias, and U.S. Investment in Non-U.S. Firms. Journal of Accounting Research 42 (2004): 795-841.
    • (2004) Journal of Accounting Research , vol.42 , pp. 795-841
    • Bradshaw, M.1    Bushee, B.2    Miller, G.3
  • 10
    • 80054699379 scopus 로고    scopus 로고
    • How Do Individual Investors React to Global IFRS Adoption." Working paper, Humboldt University of Berlin, Web site
    • Bruggemann, U.; K. Daske; C. Homburg; and P. Pope. How Do Individual Investors React to Global IFRS Adoption." Working paper, Humboldt University of Berlin, 2009. Web site.
    • (2009)
    • Bruggemann, U.1    Daske, K.2    Homburg, C.3    Pope, P.4
  • 12
    • 78751476634 scopus 로고    scopus 로고
    • The Effect of Mandatory IFRS Adoption on Financial Analysts' Information Environment
    • Byard, D.; Y. Li; and Y. Yu. The Effect of Mandatory IFRS Adoption on Financial Analysts' Information Environment. Journal of Accounting Research 49 (2011): 69-96.
    • (2011) Journal of Accounting Research , vol.49 , pp. 69-96
    • Byard, D.1    Li, Y.2    Yu, Y.3
  • 13
    • 0033162044 scopus 로고    scopus 로고
    • Analyst Forecast Accuracy: Do Ability, Resources, and Portfolio Complexity Matter
    • Clement, M. B. Analyst Forecast Accuracy: Do Ability, Resources, and Portfolio Complexity Matter Journal of Accounting and Economics 27 (1999): 285-303.
    • (1999) Journal of Accounting and Economics , vol.27 , pp. 285-303
    • Clement, M.B.1
  • 14
    • 33846663095 scopus 로고    scopus 로고
    • Home Bias, Foreign Mutual Fund Holdings, and the Voluntary Adoption of International Accounting Standards
    • Covrig, V.; M. L. Defond; and M. Hung. Home Bias, Foreign Mutual Fund Holdings, and the Voluntary Adoption of International Accounting Standards. Journal of Accounting Research 25 (2007): 41-70.
    • (2007) Journal of Accounting Research , vol.25 , pp. 41-70
    • Covrig, V.1    Defond, M.L.2    Hung, M.3
  • 15
    • 80054708879 scopus 로고    scopus 로고
    • Adopting a Label: Heterogeneity in the Economic Consequences of IFRS Adoptions." Working paper, University of Pennsylvania and University of Chicago, Web site
    • Daske, H.; L. Hail; C. Leuz; and R. Verdi. Adopting a Label: Heterogeneity in the Economic Consequences of IFRS Adoptions." Working paper, University of Pennsylvania and University of Chicago, 2007. Web site.
    • (2007)
    • Daske, H.1    Hail, L.2    Leuz, C.3    Verdi, R.4
  • 16
    • 54249153844 scopus 로고    scopus 로고
    • Mandatory IFRS Reporting Around the World: Early Evidence on the Economic Consequences
    • Daske, H.; L. Hail; C. Leuz; and R. S. Verdi. Mandatory IFRS Reporting Around the World: Early Evidence on the Economic Consequences. Journal of Accounting Research 46 (2008): 1085-1142.
    • (2008) Journal of Accounting Research , vol.46 , pp. 1085-1142
    • Daske, H.1    Hail, L.2    Leuz, C.3    Verdi, R.S.4
  • 17
    • 79953030110 scopus 로고    scopus 로고
    • The Impact of IFRS Adoption on U.S. Mutual Fund Ownership: The Role of Comparability.
    • Defond, M.; X. Hu; M. Y. Hung; and S. Li. The Impact of IFRS Adoption on U.S. Mutual Fund Ownership: The Role of Comparability. Journal of Accounting and Economics 51 (2011): 240-58.
    • (2011) Journal of Accounting and Economics , vol.51 , pp. 240-258
    • Defond, M.1    Hu, X.2    Hung, M.Y.3    Li, S.4
  • 19
    • 80054703439 scopus 로고    scopus 로고
    • Mandatory IFRS Adoption and Investor Assocation Decisions." Working paper, University of Macedonia, Web site
    • Florou, A., and P. F. Pope. Mandatory IFRS Adoption and Investor Asset Allocation Decisions." Working paper, University of Macedonia, 2009 Web site.
    • (2009)
    • Florou, A.1    Pope, P.F.2
  • 20
    • 80054696838 scopus 로고    scopus 로고
    • Does Similarity of Local GAAP to U.S. GAAP Explain Analysts' Forecast Accuracy
    • Guan, Y.; O.-K. Hope; and T. Kang. Does Similarity of Local GAAP to U.S. GAAP Explain Analysts' Forecast Accuracy Journal of Contemporary Accounting and Economics 2 (2006): 151-69.
    • (2006) Journal of Contemporary Accounting and Economics , vol.2 , pp. 151-169
    • Guan, Y.1    Hope, O.-K.2    Kang, T.3
  • 21
    • 80054681799 scopus 로고    scopus 로고
    • Does Mandatory IFRS Adoption Improve the Information Environment?" Working paper, London School of Economics, Web site
    • Horton, J.; G. Serafeim; and I. Serafeim. Does Mandatory IFRS Adoption Improve the Information Environment?" Working paper, London School of Economics, 2008. Web site.
    • (2008)
    • Horton, J.1    Serafeim, G.2    Serafeim, I.3
  • 22
    • 0038062629 scopus 로고    scopus 로고
    • ADRs, Analysts, and Accuracy: Does Cross Listing in the U.S. Improve a Firm's Information Environment and Increase Market Value
    • Lang, M. H.; K. V. Lins; and D. P. Miller. ADRs, Analysts, and Accuracy: Does Cross Listing in the U.S. Improve a Firm's Information Environment and Increase Market Value Journal of Accounting Research 41 (2003): 317-45.
    • (2003) Journal of Accounting Research , vol.41 , pp. 317-345
    • Lang, M.H.1    Lins, K.V.2    Miller, D.P.3
  • 23
    • 2642546687 scopus 로고    scopus 로고
    • Concentrated Control, Analyst Following, and Valuation: Do Analysts Matter Most When Investors Are Protected Least
    • Lang, M. H.; K. V. Lins; and D. P. Miller. Concentrated Control, Analyst Following, and Valuation: Do Analysts Matter Most When Investors Are Protected Least Journal of Accounting Research 42 (2004): 589-623.
    • (2004) Journal of Accounting Research , vol.42 , pp. 589-623
    • Lang, M.H.1    Lins, K.V.2    Miller, D.P.3
  • 24
    • 0030305317 scopus 로고    scopus 로고
    • Corporate Disclosure Policy and Analyst Behavior
    • Lang M., and R. Lundholm. Corporate Disclosure Policy and Analyst Behavior. The Accounting Review 71 (1996): 467-92.
    • (1996) The Accounting Review , vol.71 , pp. 467-492
    • Lang, M.1    Lundholm, R.2
  • 25
    • 0002932137 scopus 로고
    • Analyst Following and Institutional Ownership
    • O'Brien, P. C., and R. Bhushan. Analyst Following and Institutional Ownership. Journal of Accounting Research 28 (1990) (supplement): 55-76.
    • (1990) Journal of Accounting Research , vol.28 , Issue.SUPPLEMENT , pp. 55-76
    • O'Brien, P.C.1    Bhushan, R.2
  • 26
    • 0040082973 scopus 로고    scopus 로고
    • Using the Correct Statistical Test for Equality of Regression Coefficients
    • Paternoster, R.; P. Mazerolle; and A. Piquero. Using the Correct Statistical Test for Equality of Regression Coefficients. Criminology 36 (1998): 859-66.
    • (1998) Criminology , vol.36 , pp. 859-866
    • Paternoster, R.1    Mazerolle, P.2    Piquero, A.3
  • 27
    • 80054700524 scopus 로고    scopus 로고
    • Market Liquidity Effects of the IFRS Introduction in Europe." Working paper, ESADE - Ramon Llull University, Web site
    • Platikanova, P. Market Liquidity Effects of the IFRS Introduction in Europe." Working paper, ESADE - Ramon Llull University, 2009. Web site.
    • (2009)
    • Platikanova, P.1
  • 29
    • 80054712888 scopus 로고    scopus 로고
    • Accounting Standards and International Portfolio Holdings: Analysis of Cross-Border Holdings Following Mandatory Adoption of IFRS." Working paper, University of Michigan Ross School of Business, Web site
    • Yu, G. Accounting Standards and International Portfolio Holdings: Analysis of Cross-Border Holdings Following Mandatory Adoption of IFRS." Working paper, University of Michigan Ross School of Business, 2009. Web site.
    • (2009)
    • Yu, G.1
  • 30
    • 80054680466 scopus 로고    scopus 로고
    • The Effects of Mandatory Adoption of International Financial Reporting Standards on Information Environments." Working paper, The Chinese University of Hong Kong
    • Wang, X.; D. Young; and Z. Zhuang. The Effects of Mandatory Adoption of International Financial Reporting Standards on Information Environments." Working paper, The Chinese University of Hong Kong, 2008.
    • (2008)
    • Wang, X.1    Young, D.2    Zhuang, Z.3


* 이 정보는 Elsevier사의 SCOPUS DB에서 KISTI가 분석하여 추출한 것입니다.