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An empirical study of the method effect in analysing the adoption of IFRS
Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics. (Corporate governance)
Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics. (Corporate governance)ORCID iD: 0000-0002-1626-8410
Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics. (Corporate governance)
Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics. (Corporate governance)ORCID iD: 0000-0001-6123-7886
2014 (English)In: Accounting and Finance Research, ISSN 1927-5986, Vol. 3, no 2, 153-169 p.Article in journal (Refereed) Published
Abstract [en]

This study investigates the consequences of using different methods when making conclusions about the effect of IFRS. The study’s contribution is related to the suggestion that research design must be considered when analysing the results of prior studies on the adoption of IFRS. In summary, our results demonstrate that the impact of IFRS on accounting quality measured as financial analysts’ information environment depends on the model used. Using the same model as in prior research (the BKLS model) our results confirm earlier studies that IFRS adoption improves the information environment for analysts. However, when using a more sophisticated model no such improvement can be found.

Place, publisher, year, edition, pages
2014. Vol. 3, no 2, 153-169 p.
Keyword [en]
IFRS, Information environment, Analyst forecasts, Comparative study
National Category
Business Administration
Research subject
Economy, Business administration
Identifiers
URN: urn:nbn:se:lnu:diva-39170DOI: 10.5430/afr.v3n2p153OAI: oai:DiVA.org:lnu-39170DiVA: diva2:781274
Available from: 2015-01-15 Created: 2015-01-15 Last updated: 2017-02-17Bibliographically approved

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von Koch, ChristopherNilsson, OlaJönsson, MicaelJansson, Andreas
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Citation style
  • apa
  • harvard1
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  • modern-language-association-8th-edition
  • vancouver
  • Other style
More styles
Language
  • de-DE
  • en-GB
  • en-US
  • fi-FI
  • nn-NO
  • nn-NB
  • sv-SE
  • Other locale
More languages
Output format
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