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Mandatory IFRS Adoption and Changes in Default Prediction Accuracy

https://doi.org/10.2139/ssrn.2965715
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1 of 31 checkable references need attention · checked 2026-08-29

At the dated check, the references listed below either did not resolve in Crossref or DataCite, or carried a retraction notice. Each one is shown with the registry record that put it there.

3 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.

References needing attention

does not resolve to a known work10.2307/2978933
The 30 checked references that resolve
resolves10.1016/j.jbankfin.2007.07.014
Comparing the performance of market-based and accounting-based bankruptcy prediction models
resolves10.1111/j.1911-3846.2012.01193.x
Does Mandatory Adoption of IFRS Improve Accounting Quality? Preliminary Evidence
resolves10.2308/accr.2010.85.1.31
Market Reaction to the Adoption of IFRS in Europe
resolves10.1111/1475-679x.00020
Domestic Accounting Standards, International Accounting Standards, and the Predictability of Earnings
resolves10.1016/j.jaccpubpol.2010.10.001
Do earnings reported under IFRS tell us more about future earnings and cash flows?
resolves10.2308/accr.2008.83.3.593
International GAAP Differences: The Impact on Foreign Analysts
resolves10.1080/00014788.2006.9730040
International Financial Reporting Standards (IFRS): pros and cons for investors
resolves10.1111/1475-679x.12095
Contractibility and Transparency of Financial Statement Information Prepared Under IFRS: Evidence from Debt Contracts Around IFRS Adoption
resolves10.1111/j.1475-679x.2008.00287.x
International Accounting Standards and Accounting Quality
resolves10.2307/2490233
Market Prices, Financial Ratios, and the Prediction of Failure
resolves10.2307/2531595
Comparing the Areas under Two or More Correlated Receiver Operating Characteristic Curves: A Nonparametric Approach
resolves10.1016/j.jacceco.2008.09.005
Earnings volatility and earnings predictability
resolves10.1016/j.jeconom.2012.05.002
Multiperiod corporate default prediction—A forward intensity approach
resolves10.1007/s11142-015-9325-z
Does mandatory IFRS adoption facilitate debt financing?
resolves10.2308/accr-50225
Mandatory IFRS Adoption and Institutional Investment Decisions
resolves10.1023/b:rast.0000013627.90884.b7
Assessing the Probability of Bankruptcy
resolves10.1111/j.1911-3846.2012.01159.x
Does Mandatory IFRS Adoption Improve the Information Environment?*
resolves10.1016/j.intacc.2012.07.003
The Effect of IFRS Adoption and Investor Protection on Earnings Quality Around the World
resolves10.1016/j.jfineco.2008.08.006
Public and private enforcement of securities laws: Resource-based evidence
resolves10.1007/s11142-012-9190-y
IFRS reporting, firm-specific information flows, and institutional environments: international evidence
resolves10.2139/ssrn.1676937
Earnings Comovement and Accounting Comparability: The Effects of Mandatory IFRS Adoption
resolves10.2308/accr.2010.85.2.607
Does Mandatory Adoption of International Financial Reporting Standards in the European Union Reduce the Cost of Equity Capital?
resolves10.1111/j.1540-6261.1974.tb03058.x
ON THE PRICING OF CORPORATE DEBT: THE RISK STRUCTURE OF INTEREST RATES*
resolves10.1287/mnsc.1110.1339
Mandatory Fair Value Accounting and Information Asymmetry: Evidence from the European Real Estate Industry
resolves10.2307/2490395
Financial Ratios and the Probabilistic Prediction of Bankruptcy
resolves10.1016/j.jfs.2007.02.001
A market-based framework for bankruptcy prediction
resolves10.1086/209665
Forecasting Bankruptcy More Accurately: A Simple Hazard Model
resolves10.1111/j.1540-6261.2004.00650.x
Default Risk in Equity Returns
resolves10.1177/0148558X14524420
The Adoption of Internationally Recognized Accounting Standards
resolves10.2307/2490859
Methodological Issues Related to the Estimation of Financial Distress Prediction Models
The 3 references without a DOI — listed, not checked
no DOI — not checkedFinancial ratios as predictors of failure. Empirical research in accounting: selected studies 1966
no DOI — not checkedAlternative accounting measures as predictors of failure
no DOI — not checkedref26
What this badge says. CiteStamped means the CHECKABLE references of this work were clean at the dated check: each resolved to a known work in a public registry, and none carried a retraction notice at that time. It says nothing about the quality, findings, or importance of the work itself, and nothing about references deposited without a DOI.

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