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• W2899387851 abstract "ABSTRACT This study addresses whether voluntary IFRS adoption is associated with increased comparability of accounting amounts and capital market benefits. We find that after firms voluntarily adopt IFRS (“adopting” firms), their accounting amounts are more comparable to those of firms that previously adopted IFRS (“adopted” firms) and less comparable to those of firms that apply domestic standards (“non-adopting” firms). Adopting firms exhibit increased liquidity, share turnover, and firm-specific information relative to adopted and non-adopting firms. Neither adopted nor non-adopting firms suffer capital market consequences. Adopting firms with higher comparability with adopted firms have greater capital market benefits after adopting IFRS than adopting firms with lower comparability, and capital market benefits for adopting firms in countries with a relatively high percentage of firms that apply IFRS enjoy greater capital market benefits." @default.
• W2899387851 created "2018-11-09" @default.
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• W2899387851 date "2018-09-01" @default.
• W2899387851 modified "2023-09-26" @default.
• W2899387851 title "Effects on Comparability and Capital Market Benefits of Voluntary IFRS Adoption" @default.
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• W2899387851 doi "https://doi.org/10.2308/jfir-52279" @default.
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