In the accounting and finance literature, the concept of the information environment (IE) is
widely used, but its meaning varies across different articles. Given the considerable …

Studies show that innovation information disclosed by listed firms affects the decision of non-
listed firms and their stakeholders. This paper explores whether innovation information …

This article investigates the impact of International Financial Reporting Standards (IFRS)
adoption on the accuracy of Chinese analysts' earnings forecasts. We find that after IFRS …

This textbook provides a comprehensive overview of international corporate reporting which
enhances students' understanding of diversity and convergence in the field. The authors …

In this article, we investigate the effect of insider ownership on analyst forecast properties
and find a significant nonlinear relationship between the two. Specifically, in the low to …

This paper investigates the relation between firms' financial disclosures and analysts'
information environment in a country-specific setting. The paper aims to deepen our …

Investiga-se se padrão contábil orientado para usuários externos contribui para aprimorar
sua tomada de decisão no mercado, representada pela capacidade preditiva de analistas …

This research examines the differences between US GAAP and international financial
reporting standards (IFRS) in terms of the quality of reported earnings for US companies …

本研究以1995 年至2014 年之台灣上市櫃公司為樣本, 探討我國導入國際財務報導準則(以下
簡稱IFRS) 各階段資訊可比較性之變化. 本研究根據我國趨近及直接採用IFRS 之過程 …

Multilateral development banks (MDBs) are under increased pressure to justify their
allocation of donor resources. These funds help produce growth in developing regions such …