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Does Multistandard Reporting Affect Analysts' Forecasts?
Author(s) -
Yang Yawen,
Henry Elaine
Publication year - 2012
Publication title -
journal of corporate accounting and finance
Language(s) - English
Resource type - Journals
eISSN - 1097-0053
pISSN - 1044-8136
DOI - 10.1002/jcaf.21830
Subject(s) - accounting , commission , business , affect (linguistics) , international financial reporting standards , finance , psychology , communication
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. © 2013 Wiley Periodicals, Inc.