[go: up one dir, main page]

IDEAS home Printed from https://ideas.repec.org/a/ids/ijecbr/v26y2023i2p224-236.html
   My bibliography  Save this article

Accounting standards and external corporate governance: the effect of mandatory IFRS adoption on analyst coverage

Author

Listed:
  • Mohammad I. Almaharmeh
  • Ali A. Shehadeh
Abstract
This study investigates whether mandatory adoption of International Financial Reporting Standards (IFRS) affects financial analysts' decisions to cover the firms with their earnings per share forecasts. The results suggest that mandatory adoption of IFRS attracts more security analysts to follow the firms. Where the IFRS variable records a significant positive effect on the analyst coverage variable, this result is robust with ordinary least squares and fixed-effect models based on ten years before and ten years after the adoption data.

Suggested Citation

  • Mohammad I. Almaharmeh & Ali A. Shehadeh, 2023. "Accounting standards and external corporate governance: the effect of mandatory IFRS adoption on analyst coverage," International Journal of Economics and Business Research, Inderscience Enterprises Ltd, vol. 26(2), pages 224-236.
  • Handle: RePEc:ids:ijecbr:v:26:y:2023:i:2:p:224-236
    as

    Download full text from publisher

    File URL: http://www.inderscience.com/link.php?id=132643
    Download Restriction: Access to full text is restricted to subscribers.
    ---><---

    As the access to this document is restricted, you may want to search for a different version of it.

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:ids:ijecbr:v:26:y:2023:i:2:p:224-236. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Sarah Parker (email available below). General contact details of provider: http://www.inderscience.com/browse/index.php?journalID=310 .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.