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Influence of a mandatory IFRS adoption on accounting practice
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Influence of a mandatory IFRS adoption on accounting practice (2012)Influence of a mandatory IFRS adoption on…Do accounting standards matter? An exploratory analysis of earnings management before and after IFRS adoption (2008)Do accounting standards matte…Differences between domestic accounting standards and IAS: Measurement, determinants and implications (2007)Differences between domestic …Cross-sectional variation in the economic consequences of international accounting harmonization: The case of mandatory IFRS adoption in the UK (2007)Cross-sectional variation in …The iron cage revisited institutional isomorphism and collective rationality in organizational fields (2004)The iron cage revisited insti…Earnings quality in UK private firms: comparative loss recognition timeliness (2004)Earnings quality in UK privat…Incentives versus standards: properties of accounting income in four East Asian countries (2003)Incentives versus standards: …Earnings management and investor protection: an international comparison (2003)Earnings management and inves…Accounting Practice Harmony, Accounting Regulation and Firm Characteristics (2002)Accounting Practice Harmony, …Evaluating the statistical significance of de facto accounting harmonization: a study of European global players (2000)Evaluating the statistical si…An empirical investigation of multinational firms' compliance with International Accounting Standards (1999)An empirical investigation of…The Measurement of Harmonisation and the Comparability of Financial Statement Items: Within-Country and Between-Country Effects (1995)The Measurement of Harmonisat…Harmonisation of Accounting Measurement Practices in the European Community (1995)Harmonisation of Accounting M…Measuring International Harmonization and Standardization (1990)Measuring International Harmo…The effects of financial disclosure levels on firms' choices among alternative foreign stock exchange listings (1989)The effects of financial disc…Measuring Harmonisation of Financial Reporting Practice (1988)Measuring Harmonisation of Fi…The Impact of International Accounting Differences from a Security-Analysis Perspective: Some European Evidence (1980)The Impact of International A…The Social System (1951)Institutionalized Organizations: Formal Structure as Myth and Ceremony (1977)Transaction-Cost Economics: The Governance of Contractual Relations (1979)A Natural-Resource-Based View of the Firm (1995)Managing Legitimacy: Strategic and Institutional Approaches (1995)Toward a Theory of Stakeholder Identification and Salience: Defining the Principle of Who and What Really Counts (1997)An Empirical Analysis of the Quality of Corporate Financial Disclosure. (1971)International accounting harmonization, banking regulation, and Islamic banks (2001)Comparative International Accounting (2003)Why do national GAAP differ from IAS? The role of culture (2005)IFRS fair value measurement and accounting policy choice in the United Kingdom and Australia (2010)The Structure of Corporate Ownership: Causes and Consequences (1985)Disclosure level and the cost of equity capital. (1997)Industry costs of equity (1997)Adopting a Label: Heterogeneity in the Economic Consequences Around IAS/IFRS Adoptions (2012)Voluntary adoption of International Financial Reporting Standards by large unlisted companies in Portugal – Institutional logics and strategic responses (2012)The continued survival of international differences under IFRS (2013)Earnings Management During Import Relief Investigations (1991)Detecting Earnings Management. (1995)Law and Finance (1998)The Role of International Financial Reporting Standards in Accounting Quality: Evidence from the European Union (2010)Does Mandatory IFRS Adoption Improve the Information Environment?* (2012)Intended and Unintended Consequences of Mandatory IFRS Adoption: A Review of Extant Evidence and Suggestions for Future Research (2012)Discretionary disclosure (1983)An Examination of the Stationarity of Multivariate Bankruptcy Prediction Models: A Methodological Study (1984)Spontaneous Harmonization Effects of Culture and Market Forces on Accounting Disclosures Practices (1998)Voluntary Earnings Disclosures and Corporate Governance: Evidence from France (2005)Applying IFRS in Germany: Determinants and Consequences (2006)The post-adoption effects of the implementation of International Financial Reporting Standards in Greece (2010)Efficient Capital Markets: A Review of Theory and Empirical Work (1970)EFFICIENT CAPITAL MARKETS: A REVIEW OF THEORY AND EMPIRICAL WORK* (1970)The Theory of Economic Development (2003)International Accounting Standards and Accounting Quality (2008)On the use of instrumental variables in accounting research (2009)Understanding earnings quality: A review of the proxies, their determinants and their consequences (2010)An Empirical Evaluation of Accounting Income Numbers (1968)Job Market Signaling (1973)Positive Accounting Theory (1985)A review of tax research (2010)A Survey of Corporate Governance (1997)Corporate Ownership Around the World (1999)The economic implications of corporate financial reporting (2005)Legal Determinants of External Finance (1997)International GAAP Differences: The Impact on Foreign Analysts (2008)Environmental disclosure quality: Evidence on environmental performance, corporate governance and value relevance (2012)Culture's Consequences (2018)Disclosure compliance with national accounting standards by listed companies in South Asia (2004)
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References

  • 2004The iron cage revisited institutional isomorphism and collective rationality in organizational fields25,866 cited
  • 2003Earnings management and investor protection: an international comparison5,395 cited
  • 2004Earnings quality in UK private firms: comparative loss recognition timeliness2,377 cited
  • 2003Incentives versus standards: properties of accounting income in four East Asian countries2,078 cited
  • 2008Do accounting standards matter? An exploratory analysis of earnings management before and after IFRS adoption731 cited
  • 2007Differences between domestic accounting standards and IAS: Measurement, determinants and implications546 cited
  • 1990Measuring International Harmonization and Standardization243 cited
  • 2007Cross-sectional variation in the economic consequences of international accounting harmonization: The case of mandatory IFRS adoption in the UK231 cited
  • 1999An empirical investigation of multinational firms' compliance with International Accounting Standards222 cited
  • 1988Measuring Harmonisation of Financial Reporting Practice200 cited
  • 1980The Impact of International Accounting Differences from a Security-Analysis Perspective: Some European Evidence188 cited
  • 2000Evaluating the statistical significance of de facto accounting harmonization: a study of European global players141 cited
  • 1995The Measurement of Harmonisation and the Comparability of Financial Statement Items: Within-Country and Between-Country Effects

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132 cited
  • 1995Harmonisation of Accounting Measurement Practices in the European Community97 cited
  • 2002Accounting Practice Harmony, Accounting Regulation and Firm Characteristics95 cited
  • 1989The effects of financial disclosure levels on firms' choices among alternative foreign stock exchange listings93 cited
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