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 language | English |
|---|---|
| Pages (from-to) | 55-67 |
| Number of pages | 13 |
| Journal | Journal of Corporate Accounting and Finance |
| Volume | 24 |
| Issue number | 2 |
| DOIs | |
| State | Published - 1 Jan 2013 |