Open Access. Powered by Scholars. Published by Universities.®
Articles 1 - 1 of 1
Full-Text Articles in Accounting
Does Ifrs Adoption Affect Analyst Forecast Behavior? Evidence From Foreign Private Issuers In The United States, Xiaoxiao Song
Does Ifrs Adoption Affect Analyst Forecast Behavior? Evidence From Foreign Private Issuers In The United States, Xiaoxiao Song
Accounting Dissertations
The globalization of business and finance has led to the adoption of International Financial Reporting Standards (IFRS) in more than 100 countries, and numerous studies have examined the consequences of IFRS adoption in these countries. Currently, however, U.S. domestic issuers are not required to use IFRS in preparing their financial statements, which makes the study of potential IFRS adoption effects on U.S. domestic issuers difficult. My dissertation uses a unique sample of foreign private issuers that are cross listed in the U.S. and are allowed to use IFRS for their financial statements, so that I can investigate the effect of …