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Cited by

• 2003The Accrual Anomaly: International Evidence48 cited
• 2007International Financial Reporting Standards, Institutional Infrastructures and Costs of Equity Capital around the World30 cited
• 2006FINANCIAL REPORTING DISCLOSURE ON THE INTERNET: AN INTERNATIONAL PERSPECTIVE28 cited
• 1999The measurement of harmonization in the form and content of the auditor’s report in the European Union25 cited
• 2018The impact of mandatory IFRS adoption on capital markets: evidence from Korea24 cited
• 1999Development of Accounting Standards and Adoption of IASs: Perceptions of Accountants from a Developing Country19 cited