References

• 2002Market Timing and Capital Structure3,804 cited
• 2000The effect of international institutional factors on properties of accounting earnings3,198 cited
• 2008International Accounting Standards and Accounting Quality3,050 cited
• 2008Mandatory IFRS Reporting around the World: Early Evidence on the Economic Consequences2,174 cited
• 2003Incentives versus standards: properties of accounting income in four East Asian countries2,078 cited
• 2006International Financial Reporting Standards (IFRS): pros and cons for investors1,273 cited
• 2006Financial reporting incentives for conservative accounting: The influence of legal and political institutions1,117 cited
• 2009Market Reaction to the Adoption of IFRS in Europe871 cited
• 2007Financial statement effects of adopting international accounting standards: the case of Germany831 cited
• 2005Earnings management under German GAAP versus IFRS672 cited
• 2015Incentives or Standards: What Determines Accounting Quality Changes around IFRS Adoption?638 cited
• 2007Differences between domestic accounting standards and IAS: Measurement, determinants and implications546 cited
• 2003IAS Versus U.S. GAAP: Information Asymmetry–Based Evidence from Germany's New Market529 cited
• 2007Adoption of IFRS in Spain: Effect on the comparability and relevance of financial reporting