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The impact of IFRS complexity on analyst forecast properties: The moderating role of high quality audit

  • Published:2021-01-21 Issue: Volume: Page:
  • ISSN:1076-9307
  • Container-title:International Journal of Finance & Economics
  • language:en
  • Short-container-title:Int J Fin Econ

Author:

Miah Muhammad Shahin1ORCID,Jiang Haiyan2,Rahman Asheq3,Stent Warwick4

Affiliation:

1. Department of International Business University of Dhaka Dhaka Bangladesh

2. Department of Accounting and Corporate Governance Macquarie University Sydney New South Wales Australia

3. Accounting Department Auckland University of Technology (AUT) Auckland New Zealand

4. School of Accountancy Massey University Auckland New Zealand

Publisher

Wiley

Subject

Economics and Econometrics,Finance,Accounting

Reference92 articles.

1. The impact of IFRS 8 on financial analysts' earnings forecast errors: EU evidence;Aboud A.;Journal of International Accounting, Auditing and Taxation,2018

2. A meta‐analysis of IFRS adoption effects;Ahmed K.;The International Journal of Accounting,2013

3. Domestic accounting standards, international accounting standards, and the predictability of earnings;Ashbaugh H.;Journal of Accounting Research,2001

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4. The Determinants and Impact of Key Audit Matters Disclosure in the Auditor’s Report;International Journal of Financial Studies;2022-11-23

5. Detection of tax evasion using tax audits in the Slovak Republic;Entrepreneurship and Sustainability Issues;2022-09-30
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