Paul André, Dionysia Dionysiou and Ioannis Tsalavoutas, ‘Mandatory adoption of IFRS by
EU listed firms and comparability: determinants and analysts’ forecasts’, look at the effects
of mandatory adoption on comparability and on the accuracy and dispersion of analysts’
forecasts. The sample is 187 EU companies and the periods covered are 2003, 2005 and
2010.