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The impact of IFRS on the European Union
16 references·4 citing·49 second hop
The impact of IFRS on the European Union (2009)The impact of IFRS on the European UnionInternational Classification of Financial Reporting (2014)International Classification …Mandatory IFRS Reporting around the World: Early Evidence on the Economic Consequences (2008)Mandatory IFRS Reporting arou…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…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 …Attribute differences between U.S. GAAP and IFRS earnings: An exploratory study (2007)Attribute differences between…Adoption of IFRS in Spain: Effect on the comparability and relevance of financial reporting (2007)Adoption of IFRS in Spain: Ef…Applying IFRS in Germany: Determinants and Consequences (2006)Applying IFRS in Germany: Det…The introduction of International Accounting Standards in Europe: Implications for international convergence (2005)The introduction of Internati…International Financial Reporting Convergence: Evidence from Three Continental European Countries (2005)International Financial Repor…Earnings management under German GAAP versus IFRS (2005)Earnings management under Ger…Comparative Value Relevance Among German, U.S., and International Accounting Standards: A German Stock Market Perspective (2005)Comparative Value Relevance A…Convergence with IFRS in an expanding Europe: progress and obstacles identified by large accounting firms’ survey (2004)Convergence with IFRS in an e…Accounting classification and the international harmonisation debate — an empirical investigation (2001)Accounting classification and…Towards a General Model of the Reasons for International Differences in Financial Reporting (1998)Towards a General Model of th…The impact of disclosure and measurement practices on international accounting classifications**This article is reprinted, with permission, from The Accounting Review (July, 1980) pp 426–450 (1983)The impact of disclosure and …IFRS adoption in ASEAN countries (2016)IFRS adoption in ASEAN countr…Balancing past and present: The impact of accounting internationalisation on German accounting regulations (2015)Balancing past and present: T…Does transition to IFRS substantially affect key financial ratios in shareholder-oriented common law regimes? Evidence from the UK (2014)Does transition to IFRS subst…International Financial Reporting Standard (IFRS): Benefits, Obstacles And Intrigues For Implementation In Nigeria (2012)International Financial Repor…Law and Finance (1998)Corporate Ownership Around the World (1999)Earnings management and investor protection: an international comparison (2003)An investigation of compliance with international accounting standards by listed companies in the Gulf Co-Operation Council member states (2008)The Development of Accounting Quality of IAS and IFRS over Time: The Case of Germany (2009)The Effect of IFRS Adoption and Investor Protection on Earnings Quality Around the World (2012)Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Culture's Consequences: International Differences in Work-Related Values. 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(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)Positive Accounting Theory (1985)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)Limited-dependent and qualitative variables in econometrics (1983)Earnings Management During Import Relief Investigations (1991)Investor protection and corporate governance (2000)The Role of International Financial Reporting Standards in Accounting Quality: Evidence from the European Union (2010)A Review of the IFRS-Adoption Literature (2015)Incentives or Standards: What Determines Accounting Quality Changes around IFRS Adoption? (2015)Job Market Signaling (1973)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)Assessing international accounting harmonization using Hegelian dialectic, isomorphism and Foucault (2006)The Impact of Mandatory IFRS Adoption on Equity Valuation of Accounting Numbers for Security Investors in the EU (2010)International Accounting Standards Board (IASB) (2011)Corporate Reporting Practices in Poland and Romania – An Ex-ante Study to the New Non-financial Reporting European Directive (2017)The Relative Informativeness of Accounting Disclosures in Different Countries (1993)Valuation and Clean Surplus Accounting for Operating and Financial Activities* (1995)Market reaction to and valuation of IFRS reconciliation adjustments: first evidence from the UK (2009)Assessing the Value Relevance of Accounting Data After the Introduction of IFRS in Europe (2010)How Much Does IFRS Cost? 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References

  • 2008Mandatory IFRS Reporting around the World: Early Evidence on the Economic Consequences2,174 cited
  • 2007IFRS Adoption and Accounting Quality: A Review915 cited
  • 2007Financial statement effects of adopting international accounting standards: the case of Germany831 cited
  • 2005Earnings management under German GAAP versus IFRS672 cited
  • 1998Towards a General Model of the Reasons for International Differences in Financial Reporting644 cited
  • 2005Comparative Value Relevance Among German, U.S., and International Accounting Standards: A German Stock Market Perspective586 cited
  • 2007Adoption of IFRS in Spain: Effect on the comparability and relevance of financial reporting439 cited
  • 2005The introduction of International Accounting Standards in Europe: Implications for international convergence353 cited
  • 2004Convergence with IFRS in an expanding Europe: progress and obstacles identified by large accounting firms’ survey278 cited
  • 2007Cross-sectional variation in the economic consequences of international accounting harmonization: The case of mandatory IFRS adoption in the UK231 cited
  • 2006Applying IFRS in Germany: Determinants and Consequences216 cited
  • 1983The impact of disclosure and measurement practices on international accounting classifications**This article is reprinted, with permission, from The Accounting Review (July, 1980) pp 426–450211 cited
  • 2001Accounting classification and the international harmonisation debate — an empirical investigation

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159 cited
  • 2014International Classification of Financial Reporting157 cited
  • 2007Attribute differences between U.S. GAAP and IFRS earnings: An exploratory study151 cited
  • 2005International Financial Reporting Convergence: Evidence from Three Continental European Countries148 cited
  • Cited by

    • 2016IFRS adoption in ASEAN countries35 cited
    • 2014Does transition to IFRS substantially affect key financial ratios in shareholder-oriented common law regimes? Evidence from the UK33 cited
    • 2012International Financial Reporting Standard (IFRS): Benefits, Obstacles And Intrigues For Implementation In Nigeria26 cited
    • 2015Balancing past and present: The impact of accounting internationalisation on German accounting regulations26 cited