Mandatory IFRS adoption and financial analysts’ information environment: Evidence from Korean market
DC Field | Value | Language |
---|---|---|
dc.contributor.author | Kim, Saerona | - |
dc.contributor.author | Kim, Noolee | - |
dc.contributor.author | Kwon, Kyoung-Min | - |
dc.date.accessioned | 2021-06-22T18:05:04Z | - |
dc.date.available | 2021-06-22T18:05:04Z | - |
dc.date.created | 2021-01-22 | - |
dc.date.issued | 2016-09 | - |
dc.identifier.issn | 0892-7626 | - |
dc.identifier.uri | https://scholarworks.bwise.kr/erica/handle/2021.sw.erica/15639 | - |
dc.description.abstract | The paper examines the effects of the mandatory adoption of International Financial Reporting Standards (IFRS) on financial analysts’ information environment, specifically on analysts forecast accuracy in the Korean market. We find that financial analysts’ forecast accuracy improves after the mandatory IFRS adoption. We further investigate the source of observed accuracy enhancements and find that the improved forecast accuracy is attributable to the increased precision in analysts’ information sets for KOSPI firms and increased opportunity for earnings management for KOSDAQ firms. We also find that the analyst coverage in Korean market is reduced after mandatory IFRS adoption. © by author(s). | - |
dc.language | 영어 | - |
dc.language.iso | en | - |
dc.publisher | CIBER Institute | - |
dc.title | Mandatory IFRS adoption and financial analysts’ information environment: Evidence from Korean market | - |
dc.type | Article | - |
dc.contributor.affiliatedAuthor | Kim, Noolee | - |
dc.identifier.doi | 10.19030/jabr.v32i5.9767 | - |
dc.identifier.scopusid | 2-s2.0-84985906565 | - |
dc.identifier.bibliographicCitation | Journal of Applied Business Research, v.32, no.5, pp.1387 - 1404 | - |
dc.relation.isPartOf | Journal of Applied Business Research | - |
dc.citation.title | Journal of Applied Business Research | - |
dc.citation.volume | 32 | - |
dc.citation.number | 5 | - |
dc.citation.startPage | 1387 | - |
dc.citation.endPage | 1404 | - |
dc.type.rims | ART | - |
dc.type.docType | Article | - |
dc.description.journalClass | 1 | - |
dc.description.isOpenAccess | N | - |
dc.description.journalRegisteredClass | scopus | - |
dc.subject.keywordAuthor | Analysts | - |
dc.subject.keywordAuthor | IFRS | - |
dc.subject.keywordAuthor | Information environment | - |
dc.subject.keywordAuthor | Korean market | - |
dc.subject.keywordAuthor | Mandatory adoption | - |
dc.identifier.url | https://clutejournals.com/index.php/JABR/article/view/9767 | - |
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