Replication Data for How Accounting Regulation Transmits Information to Capital Markets Evidence from Revenue Recognition Reform

This repository contains the supplementary materials, protocols, coding instruments, bibliometric outputs, and reproducibility documents associated with the systematic literature review on IFRS 15 and its effects on financial reporting and capital markets. The repository includes: Search and screening protocols used in the systematic review process Coding instruments and extraction frameworks Comparative summaries of prior literature Study classification and identification diagnostics Formal analytical and bibliometric modeling outputs Supplementary tables and descriptive materials Reproducibility documents and methodological appendices Files available in the repository include: README documentation Search_Protocol Appendix_A_Prior_Reviews_Comparison Appendix_B_Coding_Instrument Appendix_C_Study_Summaries Appendix_D_Identification_Diagnostics Appendix_E_Formal_Model IFRS15_bibliometric_profile IFRS15_meditari_tables RSL-IFRS The repository was developed to improve transparency, reproducibility, and accessibility of the review procedures, coding decisions, bibliometric analyses, and supplementary materials associated with the study.