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W3121170061 abstract "This study contributes to investigation into the benefits of mandatory adoption of International Financial Reporting Standards (IFRS) in regard to Spanish GAAP for analysts’ earnings forecasts. In a sample of listed Spanish firms, we find that mandatory IFRS adoption led to improvements in the quality of the information provided to financial analysts in the post-adoption period. We provide evidence that the benefits of IFRS take time to materialise. We also observe that the expected benefits and costs of IFRS adoption in relation to financial analysts’ forecasts were not randomly distributed among Spanish firms. In terms of analysts’ earnings forecast error and dispersion after implementation of IFRS, benefits are concentrated mainly in firms audited by the Big 4 audit firms." @default.
W3121170061 created "2021-02-01" @default.
W3121170061 creator A5034728458 @default.
W3121170061 creator A5077240992 @default.
W3121170061 date "2014-04-03" @default.
W3121170061 modified "2023-09-23" @default.
W3121170061 title "The impact of mandatory IFRS adoption on financial analysts’ earnings forecasts in Spain" @default.
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W3121170061 doi "https://doi.org/10.1080/02102412.2014.911587" @default.
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