Does Multistandard Reporting Affect Analysts' Forecasts?

Ya wen Yang, Elaine Henry

Research output: Contribution to journalArticlepeer-review

1 Scopus citations

Abstract

In 2007, the Securities and Exchange Commission eliminated the reconciliation requirement for non-U.S. companies that report using International Financial Reporting Standards. Has this affected the accuracy of analysts' forecasts for these companies? The authors conducted a study to find out.

Original languageEnglish
Pages (from-to)55-67
Number of pages13
JournalJournal of Corporate Accounting and Finance
Volume24
Issue number2
DOIs
StatePublished - 1 Jan 2013

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