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Determinants of voluntary IFRS adoption in an emerging market: Evidence from Turkey
16 references·0 citing·40 second hopsampled
Determinants of voluntary IFRS adoption in an emerging market: Evidence from Turkey (2014)Determinants of voluntary IFRS adoption i…Does Mandatory IFRS Adoption Improve the Information Environment?* (2012)Does Mandatory IFRS Adoption …Are IFRS-based and US GAAP-based accounting amounts comparable? (2012)Are IFRS-based and US GAAP-ba…Does Mandatory Adoption of International Financial Reporting Standards in the European Union Reduce the Cost of Equity Capital? (2010)Does Mandatory Adoption of In…The Joint Effect of Investor Protection and Big 4 Audits on Earnings Quality around the World* (2008)The Joint Effect of Investor …Mandatory IFRS Reporting around the World: Early Evidence on the Economic Consequences (2008)Mandatory IFRS Reporting arou…International Accounting Standards and Accounting Quality (2008)International Accounting Stan…IFRS Adoption and Accounting Quality: A Review (2007)IFRS Adoption and Accounting …Financial statement effects of adopting international accounting standards: the case of Germany (2007)Financial statement effects o…Disclosure Incentives and Effects on Cost of Capital around the World (2005)Disclosure Incentives and Eff…Self-Selection of Auditors and Audit Pricing in Private Firms (2004)Self-Selection of Auditors an…Domestic Accounting Standards, International Accounting Standards, and the Predictability of Earnings (2001)Domestic Accounting Standards…The Economic Consequences of Increased Disclosure (1999)The Economic Consequences of …Factors Influencing Voluntary Annual Report Disclosures By U.S., U.K. and Continental European Multinational Corporations (1995)Factors Influencing Voluntary…The Impact of Size, Stock Market Listing and Industry Type on Disclosure in the Annual Reports of Japanese Listed Corporations (1992)The Impact of Size, Stock Mar…Positive Accounting Theory: A Ten Year Perspective. (1990)Positive Accounting Theory: A…Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Theory of the firm: Manageria…The Nature of the Firm (1937)Separation of Ownership and Control (1983)Causes and Consequences of Earnings Manipulation: An Analysis of Firms Subject to Enforcement Actions by the SEC* (1996)The economic implications of corporate financial reporting (2005)The Market for "Lemons": Quality Uncertainty and the Market Mechanism (1970)Positive Accounting Theory (1985)Disclosure Practices, Enforcement of Accounting Standards, and Analysts' Forecast Accuracy: An International Study (2003)Evolving sustainably: a longitudinal study of corporate sustainable development (2004)What drives corporate social performance? The role of nation-level institutions (2012)Law and Finance (1998)Earnings management and investor protection: an international comparison (2003)Intended and Unintended Consequences of Mandatory IFRS Adoption: A Review of Extant Evidence and Suggestions for Future Research (2012)A Review of the IFRS-Adoption Literature (2015)Incentives or Standards: What Determines Accounting Quality Changes around IFRS Adoption? (2015)Job Market Signaling (1973)Earnings Management During Import Relief Investigations (1991)Economic Consequences of Financial Reporting and Disclosure Regulation: A Review and Suggestions for Future Research (2008)Does Mandatory Adoption of IFRS Improve Accounting Quality? Preliminary Evidence (2011)Mandatory IFRS reporting and changes in enforcement (2013)Limited-Dependent and Qualitative Variables in Econometrics (1983)Disclosure, Liquidity, and the Cost of Capital (1991)Disclosure level and the cost of equity capital. (1997)Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature (2001)Illiquidity and stock returns: cross-section and time-series effects (2002)Voluntary Nonfinancial Disclosure and the Cost of Equity Capital: The Initiation of Corporate Social Responsibility Reporting (2010)EFFICIENT CAPITAL MARKETS: A REVIEW OF THEORY AND EMPIRICAL WORK* (1970)The Pricing of Options and Corporate Liabilities (1973)Corporate financing and investment decisions when firms have information that investors do not have (1984)An Integrative Model Of Organizational Trust (1995)The conservatism principle and the asymmetric timeliness of earnings1 (1997)The effect of international institutional factors on properties of accounting earnings (2000)International Accounting Standards and Accounting Quality (2005)Investor protection and corporate governance (2000)Assurance on Sustainability Reports: An International Comparison (2009)Assurance on Sustainability Reports: An International Comparison (2009)Earnings management to avoid earnings decreases and losses (1997)Understanding earnings quality: A review of the proxies, their determinants and their consequences (2010)Nonfinancial Disclosure and Analyst Forecast Accuracy: International Evidence on Corporate Social Responsibility Disclosure (2012)The Economics of Disclosure and Financial Reporting Regulation: Evidence and Suggestions for Future Research (2016)Disclosure processing costs, investors’ information choice, and equity market outcomes: A review (2020)
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References

  • 1976Theory of the firm: Managerial behavior, agency costs and ownership structure71,441 cited
  • 2008International Accounting Standards and Accounting Quality3,050 cited
  • 1990Positive Accounting Theory: A Ten Year Perspective.2,388 cited
  • 2008Mandatory IFRS Reporting around the World: Early Evidence on the Economic Consequences2,174 cited
  • 1999The Economic Consequences of Increased Disclosure2,101 cited
  • 1995Factors Influencing Voluntary Annual Report Disclosures By U.S., U.K. and Continental European Multinational Corporations1,306 cited
  • 2008The Joint Effect of Investor Protection and Big 4 Audits on Earnings Quality around the World*1,125 cited
  • 2007IFRS Adoption and Accounting Quality: A Review915 cited
  • 2007Financial statement effects of adopting international accounting standards: the case of Germany831 cited
  • 2012Are IFRS-based and US GAAP-based accounting amounts comparable?795 cited
  • 2010Does Mandatory Adoption of International Financial Reporting Standards in the European Union Reduce the Cost of Equity Capital?787 cited
  • 2005Disclosure Incentives and Effects on Cost of Capital around the World767 cited
  • 1992The Impact of Size, Stock Market Listing and Industry Type on Disclosure in the Annual Reports of Japanese Listed Corporations706 cited
  • 2001Domestic Accounting Standards, International Accounting Standards, and the Predictability of Earnings

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706 cited
  • 2012Does Mandatory IFRS Adoption Improve the Information Environment?*609 cited
  • 2004Self-Selection of Auditors and Audit Pricing in Private Firms584 cited
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