Do you have to adopt to adopt? : evidence on IFRS spillovers in conglomerates
Thesis: S.M. in Management Research, Massachusetts Institute of Technology, Sloan School of Management, May, 2020
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| Format: | Thesis |
| Language: | eng |
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Massachusetts Institute of Technology
2020
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| Online Access: | https://hdl.handle.net/1721.1/126975 |
| _version_ | 1811082690611380224 |
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| author | Berfeld, Natalie. |
| author2 | Nemit Shroff and Rodrigo S. Verdi. |
| author_facet | Nemit Shroff and Rodrigo S. Verdi. Berfeld, Natalie. |
| author_sort | Berfeld, Natalie. |
| collection | MIT |
| description | Thesis: S.M. in Management Research, Massachusetts Institute of Technology, Sloan School of Management, May, 2020 |
| first_indexed | 2024-09-23T12:07:04Z |
| format | Thesis |
| id | mit-1721.1/126975 |
| institution | Massachusetts Institute of Technology |
| language | eng |
| last_indexed | 2024-09-23T12:07:04Z |
| publishDate | 2020 |
| publisher | Massachusetts Institute of Technology |
| record_format | dspace |
| spelling | mit-1721.1/1269752020-09-04T03:25:32Z Do you have to adopt to adopt? : evidence on IFRS spillovers in conglomerates Berfeld, Natalie. Nemit Shroff and Rodrigo S. Verdi. Sloan School of Management. Sloan School of Management Sloan School of Management. Thesis: S.M. in Management Research, Massachusetts Institute of Technology, Sloan School of Management, May, 2020 Cataloged from the official PDF of thesis. Includes bibliographical references (pages 22-24). I study the impact of a parent firm's IFRS adoption on the accounting properties of their private non-IFRS-adopting European subsidiaries. In contrast to public European firms, private European firms are typically not required to adopt IFRS. I examine the private subsidiaries that do not adopt IFRS even though their parents do, and find spillover effects on the accounting properties of non-adopting subsidiaries as a result of parental adoption. I present evidence that private subsidiaries report lower earnings management after their parents are mandated to adopt, which I interpret as the subsidiary's earnings becoming more IFRS-like. There effects are stronger for subsidiaries whose parents have a larger ownership stake, and for subsidiaries that are located in a different country than their parent.. by Natalie Berfeld. S.M. in Management Research S.M.inManagementResearch Massachusetts Institute of Technology, Sloan School of Management 2020-09-03T16:46:30Z 2020-09-03T16:46:30Z 2020 2020 Thesis https://hdl.handle.net/1721.1/126975 1191221929 eng MIT theses may be protected by copyright. Please reuse MIT thesis content according to the MIT Libraries Permissions Policy, which is available through the URL provided. http://dspace.mit.edu/handle/1721.1/7582 29 pages ; application/pdf Massachusetts Institute of Technology |
| spellingShingle | Sloan School of Management. Berfeld, Natalie. Do you have to adopt to adopt? : evidence on IFRS spillovers in conglomerates |
| title | Do you have to adopt to adopt? : evidence on IFRS spillovers in conglomerates |
| title_full | Do you have to adopt to adopt? : evidence on IFRS spillovers in conglomerates |
| title_fullStr | Do you have to adopt to adopt? : evidence on IFRS spillovers in conglomerates |
| title_full_unstemmed | Do you have to adopt to adopt? : evidence on IFRS spillovers in conglomerates |
| title_short | Do you have to adopt to adopt? : evidence on IFRS spillovers in conglomerates |
| title_sort | do you have to adopt to adopt evidence on ifrs spillovers in conglomerates |
| topic | Sloan School of Management. |
| url | https://hdl.handle.net/1721.1/126975 |
| work_keys_str_mv | AT berfeldnatalie doyouhavetoadopttoadoptevidenceonifrsspilloversinconglomerates |