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Spanish Journal of Finance and Accounting / Revista Española de Financiación y Contabilidad Volume 43, 2014 - Issue 2
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Articles

The impact of mandatory IFRS adoption on financial analysts’ earnings forecasts in Spain

El efecto de la aplicación obligatoria de las IFRS sobre los pronósticos de los analistas financieros en ESPAÑA

Pascual Garrido-MirallesUniversidad de AlicanteCorrespondence[email protected]
&
Sonia Sanabria-GarcíaUniversidad de Alicante
Pages 111-131 | Received 13 Feb 2012, Accepted 23 Jan 2014, Published online: 12 May 2014

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Read on this site (2)

Geraroid O Cualain & Vincent Tawiah. (2023) Review of IFRS consequences in Europe: An enforcement perspective. Cogent Business & Management 10:1.
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Susana Callao & José Ignacio Jarne. (2018) Los pronósticos de los analistas como incentivo a la manipulación del resultado. Spanish Journal of Finance and Accounting / Revista Española de Financiación y Contabilidad 47:1, pages 124-155.
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Articles from other publishers (4)

Bashir Tijjani, Shafiq Ur Rehman, Zachariah Peter, Ishtiaq Ahmad Bajwa & Muhammad Ajmal Khan. (2021) Research productivity of International Financial Reporting Standards (IFRS) from 2003 to 2020. Global Knowledge, Memory and Communication 72:1/2, pages 1-23.
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Alessia Patuelli & Jonida Carungu. (2019) A comparative study of the accounting research trends (1994–2014) between Spain and Italy. Accounting History 25:3, pages 488-508.
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Sonia Sanabria-García & Pascual Garrido-Miralles. (2020) Impact of IFRS on non-cross-listed Spanish companies: Financial analysts and volume of trade. European Research on Management and Business Economics 26:2, pages 78-86.
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Olga Fullana, Mariano González & David Toscano. (2018) The Effects of IFRS Adoption on the Unconditional Conservatism of Spanish Listed Companies. Australian Accounting Review 29:1, pages 193-207.
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