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Adoption of International Financial Reporting Standards (IFRS): Insights from Nigerian Academics and Practitioners
16 references·1 citing·42 second hop
Adoption of International Financial Reporting Standards (IFRS): Insights from Nigerian Academics and Practitioners (2013)Adoption of International Financial Repor…National Adoption of International Accounting Standards: An Institutional Perspective (2010)National Adoption of Internat…International Federation Of Accountants (2010)International Federation Of A…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…The survival of international differences under IFRS: towards a research agenda (2006)The survival of international…Home Bias, Foreign Mutual Fund Holdings, and the Voluntary Adoption of International Accounting Standards (2006)Home Bias, Foreign Mutual Fun…Economic Effects of Tightening Accounting Standards to Restrict Earnings Management (2005)Economic Effects of Tightenin…Earnings management and cross listing: Are reconciled earnings comparable to US earnings?Π (2005)Earnings management and cross…Impact of Culture, Market Forces, and Legal System on Financial Disclosures (2000)Impact of Culture, Market For…The Economic Consequences of Increased Disclosure (1999)The Economic Consequences of …Towards a Theory of Cultural Influence on the Development of Accounting Systems Internationally (1988)Towards a Theory of Cultural …The Cultural Relativity of Organizational Practices and Theories (1983)The Cultural Relativity of Or…Culture's Consequences: International Differences in Work-Related Values (1981)Culture's Consequences: Inter…Comparative International Accounting (1981)Comparative International Acc…Towards a Positive Theory of the Determination of Accounting Standards. (1978)Towards a Positive Theory of …Corporate Financial Statements, A Product of the Market and Political Processes (1977)Corporate Financial Statement…IFRS Adoption and the Value Relevance of Accounting Information in Nigeria: An Empirical Study (2017)IFRS Adoption and the Value R…Culture's Consequences: International Differences in Work-Related Values. (1983)The Confucius connection: From cultural roots to economic growth (1988)Understanding the Influence of National Culture on the Development of Trust (1998)Hofstede's model of national cultural differences and their consequences: A triumph of faith - a failure of analysis (2002)The Handbook of Social Psychology (1969)Cultural dimensions in management and planning (1984)OVERCOMING THE LIABILITY OF FOREIGNNESS. 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(2012)Positive Accounting Theory (1985)Law and Finance (1998)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)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)Earnings management to avoid earnings decreases and losses (1997)Understanding earnings quality: A review of the proxies, their determinants and their consequences (2010)Investor protection and corporate governance (2000)Adoption of CSR and Sustainability Reporting Standards: Economic Analysis and Review (2019)An Economic Theory of Democracy. (1958)EFFICIENT CAPITAL MARKETS: A REVIEW OF THEORY AND EMPIRICAL WORK* (1970)Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Auditor size and audit quality (1981)The economic implications of corporate financial reporting (2005)Hofstede never studied culture (2003)Board composition, CEO duality and performance among Malaysian listed companies (2004)Incentives or Standards: What Determines Accounting Quality Changes around IFRS Adoption? (2015)Universals in the Content and Structure of Values: Theoretical Advances and Empirical Tests in 20 Countries (1992)Affective, Continuance, and Normative Commitment to the Organization: A Meta-analysis of Antecedents, Correlates, and Consequences (2002)The weirdest people in the world? (2010)
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References

  • 1981Culture's Consequences: International Differences in Work-Related Values20,542 cited
  • 1983The Cultural Relativity of Organizational Practices and Theories3,144 cited
  • 2008International Accounting Standards and Accounting Quality3,050 cited
  • 1978Towards a Positive Theory of the Determination of Accounting Standards.2,664 cited
  • 2008Mandatory IFRS Reporting around the World: Early Evidence on the Economic Consequences2,174 cited
  • 1999The Economic Consequences of Increased Disclosure2,101 cited
  • 1988Towards a Theory of Cultural Influence on the Development of Accounting Systems Internationally1,862 cited
  • 2005Economic Effects of Tightening Accounting Standards to Restrict Earnings Management883 cited
  • 2005Earnings management and cross listing: Are reconciled earnings comparable to US earnings?Π785 cited
  • 1981Comparative International Accounting672 cited
  • 1977Corporate Financial Statements, A Product of the Market and Political Processes585 cited
  • 2000Impact of Culture, Market Forces, and Legal System on Financial Disclosures519 cited
  • 2006Home Bias, Foreign Mutual Fund Holdings, and the Voluntary Adoption of International Accounting Standards515 cited
  • 2010International Federation Of Accountants427 cited

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2006
The survival of international differences under IFRS: towards a research agenda
419 cited
  • 2010National Adoption of International Accounting Standards: An Institutional Perspective327 cited
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    • 2017IFRS Adoption and the Value Relevance of Accounting Information in Nigeria: An Empirical Study17 cited