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Keywords: Forecasts accuracy
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Journal Articles
IFRS adoption, corporate governance and management earnings forecasts
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Journal of Financial Reporting and Accounting (2020) 18 (2): 325–342.
Published: 19 February 2020
...Khawla Hlel; Ines Kahloul; Houssam Bouzgarrou Purpose This paper aims to examine whether International Financial Reporting Standards (IFRS) adoption and corporate governance attributes increase the management earnings forecasts’ accuracy disclosed in prospectuses for French Initial Public...
