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IFRS Adoption and Management Earnings Forecasts of Australian IPOs
85/85 checkable references clean · checked 2026-08-27
Every reference with a DOI in the deposited reference list resolved to a known work in Crossref or DataCite at the dated check, and none carried a retraction, withdrawal, or removal notice.
13 without a DOI — not checked. A reference deposited without a DOI is never matched by title or guessed at; it stays outside the checked set, and this line discloses that.
The 85 checked references that resolve
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Does Mandatory Adoption of IFRS Improve Accounting Quality? Preliminary Evidence
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A chronological review of the Australian litigation risk environment surrounding IPO earnings forecasts
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Management earnings forecasts and IPO performance: evidence of a regime change
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An Empirical Analysis of the Bias and Rationality of Profit Forecasts Published in New Issue Prospectuses
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Incentives or Standards: What Determines Accounting Quality Changes around IFRS Adoption?
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The Impact of Mandatory IFRS Adoption on Accounting Quality: Evidence from Australia
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Expectations Management and Beatable Targets: How Do Analysts React to Explicit Earnings Guidance?*
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Economic Benefits of Adopting IFRS or US‐GAAP – Have the Expected Cost of Equity Capital Really Decreased?
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The Association between Management Earnings Forecast Errors and Accruals
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The value relevance of earnings forecast disclosures: an investigation of forecast attributes and signalling in the Australian IPO context
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The Predictability of Management Forecast Error: A Study of Australian IPO Disclosures
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Soft Adoption and Reporting Incentives: A Study of the Impact of IFRS on Financial Statements in Sweden
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IFRS adoption, corporate governance and management earnings forecasts
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Does Mandatory Adoption of International Financial Reporting Standards Decrease the Voting Premium for Dual-Class Shares?
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Are IFRS value-relevant for separate financial statements? Evidence from the Italian stock market
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The accuracy of Canadian and New Zealand earnings forecasts: A comparison of voluntary versus compulsory disclosures
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IFRS adoption in Europe and investment-cash flow sensitivity: Outsider versus insider economies
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The impact of venture capital backing on the corporate governance of Australian initial public offerings
resolves10.1111/j.1475-679X.2011.00422.x
Analyst Following and Forecast Accuracy After Mandated IFRS Adoptions
resolves10.1016/j.intaccaudtax.2011.06.001
An analysis of the effect of mandatory adoption of IAS/IFRS on earnings management
The 13 references without a DOI — listed, not checked
no DOI — not checkedref1
no DOI — not checkedref12
no DOI — not checkedRe-examining the impact of mandatory IFRS adoption on IPO Underpricing
no DOI — not checkedMandatory IFRS reporting around the world: Early evidence on the economic consequences
no DOI — not checkedref43
no DOI — not checkedref51
no DOI — not checkedref58
no DOI — not checkedIFRS and accounting quality: Additional evidence from
no DOI — not checkedEarnings comovement and accounting comparability: The effects of mandatory IFRS adoption
no DOI — not checkedThe impact of mandatory K-IFRS adoption on IPO underpricing
no DOI — not checkedProspectus earnings forecasts: evidence and explanations
no DOI — not checkedref75
no DOI — not checkedref97
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