... countries Information asymmetry IPO underpricing Long-term performance Accounting disclosure International financial reporting standards Difference-in-differences IPO performance IFRS Emerging markets Saudi Arabian economy Initial public offerings Research has shown that the short-term...

... management Accounting disclosure IAS 39 Loan loss provisions C23 G14 M41 The author examine the impact examine the impact of International accounting standard (IAS) 39 reclassification on banks’ ability to use loan loss provisions to smooth income. The author investigate whether the IAS 39...

... to regulators and policymakers to better understand the accounting disclosure practices of IBs. Prior theoretical work and empirical research on determinants of mandatory disclosure compliance provides evidence that compliance may vary systematically across companies, based on their individual attributes...