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Consequences of Voluntary and Mandatory Fair Value Accounting: Evidence Surrounding IFRS Adoption in the EU Real Estate Industry
16 references·3 citing·38 second hop
Consequences of Voluntary and Mandatory Fair Value Accounting: Evidence Surrounding IFRS Adoption in the EU Real Estate Industry (2008)Consequences of Voluntary and Mandatory F…Mandatory IFRS Reporting around the World: Early Evidence on the Economic Consequences (2008)Mandatory IFRS Reporting arou…Some obstacles to global financial reporting comparability and convergence at a high level of quality (2007)Some obstacles to global fina…The Importance of Reporting Incentives: Earnings Management in European Private and Public Firms (2006)The Importance of Reporting I…Implementing IFRS from the perspective of EU publicly traded companies (2006)Implementing IFRS from the pe…Incentives versus standards: properties of accounting income in four East Asian countries (2003)Incentives versus standards: …Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature (2001)Information asymmetry, corpor…Empirical research on accounting choice (2001)Empirical research on account…The effect of international institutional factors on properties of accounting earnings (2000)The effect of international i…The Economic Consequences of Increased Disclosure (1999)The Economic Consequences of …Revalued Financial, Tangible, and Intangible Assets: Associations with Share Prices and Non-Market-Based Value Estimates (1998)Revalued Financial, Tangible,…Law and Finance (1998)Law and FinanceThe Effects of Accounting Diversity: Evidence from the European Union (1994)The Effects of Accounting Div…Spreads, Depths, and the Impact of Earnings Information: An Intraday Analysis (1993)Spreads, Depths, and the Impa…An Investigation of Revaluations of Tangible Long-Lived Assets (1993)An Investigation of Revaluati…Measuring International Harmonization and Standardization (1990)Measuring International Harmo…THE PRICING OF SECURITY DEALER SERVICES: AN EMPIRICAL STUDY OF NASDAQ STOCKS (1978)THE PRICING OF SECURITY DEALE…The predictive ability of investment property fair value adjustments under IFRS and the role of accounting conservatism (2017)The predictive ability of inv…National institutional factors and IFRS Implementation in Europe (2015)National institutional factor…Corporate philanthropy in the US stock market: Evidence on corporate governance, value relevance and earnings manipulation (2015)Corporate philanthropy in the…Positive Accounting Theory (1985)Earnings management and investor protection: an international comparison (2003)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)Bid, ask and transaction prices in a specialist market with heterogeneously informed traders (1985)Continuous Auctions and Insider Trading (1985)Inferring Trade Direction from Intraday Data (1991)Price Formation and Liquidity in the U.S. Treasury Market: The Response to Public Information (1999)Momentum and post-earnings-announcement drift anomalies: The role of liquidity risk (2005)The Role of Dissemination in Market Liquidity: Evidence from Firms' Use of Twitter™ (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. 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References

  • 1998Law and Finance17,902 cited
  • 2001Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature7,391 cited
  • 2000The effect of international institutional factors on properties of accounting earnings3,198 cited
  • 2008Mandatory IFRS Reporting around the World: Early Evidence on the Economic Consequences2,174 cited
  • 1999The Economic Consequences of Increased Disclosure2,101 cited
  • 2003Incentives versus standards: properties of accounting income in four East Asian countries2,078 cited
  • 2001Empirical research on accounting choice1,764 cited
  • 2006The Importance of Reporting Incentives: Earnings Management in European Private and Public Firms1,687 cited
  • 1993Spreads, Depths, and the Impact of Earnings Information: An Intraday Analysis979 cited
  • 1998Revalued Financial, Tangible, and Intangible Assets: Associations with Share Prices and Non-Market-Based Value Estimates632 cited
  • 1978THE PRICING OF SECURITY DEALER SERVICES: AN EMPIRICAL STUDY OF NASDAQ STOCKS630 cited
  • 1994The Effects of Accounting Diversity: Evidence from the European Union397 cited
  • 2006Implementing IFRS from the perspective of EU publicly traded companies363 cited
  • 2007Some obstacles to global financial reporting comparability and convergence at a high level of quality

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350 cited
  • 1993An Investigation of Revaluations of Tangible Long-Lived Assets282 cited
  • 1990Measuring International Harmonization and Standardization243 cited
  • Cited by

    • 2015Corporate philanthropy in the US stock market: Evidence on corporate governance, value relevance and earnings manipulation54 cited
    • 2015National institutional factors and IFRS Implementation in Europe25 cited
    • 2017The predictive ability of investment property fair value adjustments under IFRS and the role of accounting conservatism24 cited