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- W2155121770 abstract "In this paper, we examine whether productivity improves after mandatory IFRS adoption. Using data envelopment analysis (DEA) to measure firm-level productivity, we show that production efficiency of mandatory IFRS adopters increases significantly after mandatory adoption of IFRS. The post-adoption production efficiency improves more for firms located in countries with large GAAP differences, firms exhibiting a decrease in stock return volatility and analyst forecast dispersion, and firms experiencing a large increase in the number of comparable industry peers. Taken together, the evidence suggests that firms with significant improvements in information environment from mandatory IFRS adoption are able to increase productivity substantially." @default.
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- W2155121770 date "2014-01-01" @default.
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- W2155121770 title "Do Accounting Standards Matter for Firm Productivity? Evidence from Mandatory IFRS Adoption" @default.
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- W2155121770 doi "https://doi.org/10.2139/ssrn.2429121" @default.
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