Does the Mandatory Adoption of IFRS Improve the Association between Accruals and Cash Flows? Evidence from Accounting Estimates

@inproceedings{Downes2019DoesTM,
  title={Does the Mandatory Adoption of IFRS Improve the Association between Accruals and Cash Flows? Evidence from Accounting Estimates},
  author={Jimmy F. Downes and Tony Kang and Sohyung Kim and Cheol Lee},
  year={2019}
}
SYNOPSIS We investigate the effect of mandatory International Financial Reporting Standards (IFRS) adoption in the European Union on the association between accounting estimates and future cash flo...