文章基本信息

标题：Mandatory IFRS Adoption and Analyst Coverage: Evidence from the UK
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作者：Mohammad Issa Almaharmeh ; Hamzah Al-Mawali ; Ghassan Obeidat 等
期刊名称：Modern Applied Science
印刷版ISSN：1913-1844
电子版ISSN：1913-1852
出版年度：2018
卷号：12
期号：11
页码：435-444
DOI：10.5539/mas.v12n11p435
语种：English
出版社：Canadian Center of Science and Education
摘要：This study investigates whether the mandatory adoption of International Financial Reporting Standards (IFRS) enforce financial analysts to cover the firms with their EPS forecast. After examining a large sample of 10,953 firm year observations from 1,467 distinct UK listed firms for the period between 1990 and 2013, the results suggest that, mandatory IFRS adoption attract more analysts to follow the firms. Where we find the number of financial analyst who cover the IFRS adopters is significantly higher than that for non-adopter firms.