{"id":"W3125171159","doi":"10.1111/j.1911-3846.2012.01159.x","title":"Does Mandatory IFRS Adoption Improve the Information Environment?*","year":2012,"lang":"en","type":"article","venue":"Contemporary Accounting Research","topic":"Auditing, Earnings Management, Governance","field":"Business, Management and Accounting","cited_by":548,"is_retracted":false,"has_abstract":true,"ca_institutions":"","funders":"","keywords":"Comparability; Unobservable; Accounting; Business; Quality (philosophy); International Financial Reporting Standards; Information quality; Information system; Economics; Econometrics","routes":{"ca_aff":false,"ca_fund":false,"ca_venue":true,"about_ca":false,"invisible_to_affiliation_only":true},"retraction":null,"screen":null,"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.02351853823512185,"score_gpt":0.2545128226149376,"score_spread":0.2309942843798158,"validation_status":"score_only:v0-immature-baseline","note":"Baseline scores from an immature model (maturity gate not passed). Scores rank; they never assert a category."}}