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The transition to IFRS: disclosures by Portuguese listed companies
16 references·1 citing·49 second hop
The transition to IFRS: disclosures by Portuguese listed companies (2008)The transition to IFRS: disclosures by Po…Dartboard tests for the location quotient (2009)Dartboard tests for the locat…The Impact of IAS/IFRS on Polish Accounting Regulations and their Practical Implementation in Poland (2007)The Impact of IAS/IFRS on Pol…Measuring the Impact of International Financial Reporting Standards (IFRS) in Firm Reporting: The Case of Portugal (2007)Measuring the Impact of Inter…IFRS Introduction and its Effect on Listed Companies in Spain (2007)IFRS Introduction and its Eff…FDI and Host Country Productivity: A Review (2007)FDI and Host Country Producti…Business Cycle and Bank Capital: Monetary Policy Transmission under the Basel Accords (2007)Business Cycle and Bank Capit…Assessing the Effect of the Transition to IFRS on Equity: The Case of the FTSE 100 (2006)Assessing the Effect of the T…Anticipating the Impact of IFRS on the Management of German Manufacturing Companies: Some Observations from a British Perspective (2005)Anticipating the Impact of IF…Implementing IFRS: A Case Study of the Czech Republic (2004)Implementing IFRS: A Case Stu…Implementation of International Accounting Standards in Poland: Can True Convergence be Achieved in Practice? (2004)Implementation of Internation…Effects of Adoption of International Financial Reporting Standards in Belgium: The Evidence from BEL-20 Companies (2004)Effects of Adoption of Intern…Compliance with the Disclosure Requirements of Germany's New Market: IAS Versus US GAAP (2003)Compliance with the Disclosur…How wide is the gap between IASC and U.S. GAAP? impact of the IASC comparability project and recent international developments (1999)How wide is the gap between I…Acceptance and Observance of International Accounting Standards: An Empirical Study of Companies Claiming to Comply with IASs (1999)Acceptance and Observance of …The conservatism principle and the asymmetric timeliness of earnings1 (1997)The conservatism principle an…The Impact of International Accounting Differences from a Security-Analysis Perspective: Some European Evidence (1980)The Impact of International A…The core periphery model with asymmetric inter-regional and intra-regional trade costs (2009)The core periphery model with…The true and fair view requirement in recent national implementations (2001)Firm-Specific Factors Influencing the Selection of Accounting Options Provided by the IFRS: Empirical Evidence from Spanish Market (2009)A Respecified Fama French Three‐Factor Model for the New European Union Member States (2013)The impact of IFRS on net income and equity: evidence from Italian listed companies (2013)Conditional logit analysis of qualitative choice behavior (1972)Geographic Concentration in U.S. Manufacturing Industries: A Dartboard Approach (1994)Geographic Concentration in U.S. Manufacturing Industries: A Dartboard Approach (1997)A Field Study on Matching with Network Externalities (2012)Estimating dynamic localization economies: the inadvertent success of the specialization index and the location quotient (2017)BIBLIOMETRIC ANALYSIS OF THE QUANTITATIVE METHODS APPLIED TO THE MEASUREMENT OF INDUSTRIAL CLUSTERS (2018)An Empirical Evaluation of Accounting Income Numbers (1968)Dividend Policy under Asymmetric Information (1985)Positive Accounting Theory (1985)The effect of international institutional factors on properties of accounting earnings (2000)Performance matched discretionary accrual measures (2005)Understanding earnings quality: A review of the proxies, their determinants and their consequences (2010)Comparative International Accounting (1981)Financial accounting developments in the European Union: past events and future prospects (2002)Comparative International Accounting (2003)On Researching into the Use of IFRS by Private Entities in Europe (2010)The relevance of IFRS to an emerging market: evidence from Greece (2010)A story about IAS/IFRS implementation in Romania (2011)A JUDGEMENTAL INTERNATIONAL CLASSIFICATION OF FINANCIAL REPORTING PRACTICES (1983)Measuring International Harmonization and Standardization (1990)Towards a General Model of the Reasons for International Differences in Financial Reporting (1998)Accounting for good news and accounting for bad news: Some empirical evidence from the Czech Republic (2005)Financial reporting of good news and bad news: evidence from accounting narratives (2003)The survival of international differences under IFRS: towards a research agenda (2006)Implications of the mandatory transition from national GAAP to IFRS — Empirical evidence from Germany (2009)Transition to IFRS in Greece: financial statement effects and auditor size (2010)Soft Adoption and Reporting Incentives: A Study of the Impact of IFRS on Financial Statements in Sweden (2011)A Garbage Can Model of Organizational Choice (1972)The consequences of modernity (1990)Law and Finance (1998)An Empirical Evaluation of the Costs of Harmonizing Romanian Accounting with International Regulations (EU Directives and IAS/IFRS) (2007)Accounting Competencies and the Changing Role of Accountants in Emerging Economies: The Case of Romania (2011)Institutional drivers of conformity – Evidence for management accounting from Brazil and Germany (2012)Factors Influencing Voluntary Annual Report Disclosures By U.S., U.K. and Continental European Multinational Corporations (1995)The influence of company characteristics and accounting regulation on information disclosed by Spanish firms (1997)The Economic Consequences of Increased Disclosure (2000)An investigation of compliance with international accounting standards by listed companies in the Gulf Co-Operation Council member states (2008)Voluntary disclosure in the annual reports of an emerging country: The case of Qatar (2009)Compliance with IFRS 3- and IAS 36-required disclosures across 17 European countries: company- and country-level determinants (2012)Disclosure compliance with national accounting standards by listed companies in South Asia (2004)Compliance with IFRS disclosure requirements and individual analysts’ forecast errors (2008)Voluntary adoption of International Financial Reporting Standards by large unlisted companies in Portugal – Institutional logics and strategic responses (2012)Financial disclosure levels and foreign stock exchange listing decisions (1992)Cultural Relevance of Western Accounting Systems to Developing Countries (1995)Earnings Quality in U.K. Private Firms (2004)
this work references cited by second hop

References

  • 1997The conservatism principle and the asymmetric timeliness of earnings13,988 cited
  • 2003Compliance with the Disclosure Requirements of Germany's New Market: IAS Versus US GAAP325 cited
  • 1999Acceptance and Observance of International Accounting Standards: An Empirical Study of Companies Claiming to Comply with IASs206 cited
  • 1980The Impact of International Accounting Differences from a Security-Analysis Perspective: Some European Evidence188 cited
  • 2004Effects of Adoption of International Financial Reporting Standards in Belgium: The Evidence from BEL-20 Companies146 cited
  • 2004Implementing IFRS: A Case Study of the Czech Republic101 cited
  • 2006Assessing the Effect of the Transition to IFRS on Equity: The Case of the FTSE 10082 cited
  • 2005Anticipating the Impact of IFRS on the Management of German Manufacturing Companies: Some Observations from a British Perspective80 cited
  • 2009Dartboard tests for the location quotient76 cited
  • 2004Implementation of International Accounting Standards in Poland: Can True Convergence be Achieved in Practice?66 cited
  • 2007The Impact of IAS/IFRS on Polish Accounting Regulations and their Practical Implementation in Poland66 cited
  • 1999How wide is the gap between IASC and U.S. GAAP? impact of the IASC comparability project and recent international developments52 cited
  • 2007IFRS Introduction and its Effect on Listed Companies in Spain38 cited

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  • 2007Business Cycle and Bank Capital: Monetary Policy Transmission under the Basel Accords34 cited
  • 2007Measuring the Impact of International Financial Reporting Standards (IFRS) in Firm Reporting: The Case of Portugal34 cited
  • 2007FDI and Host Country Productivity: A Review31 cited
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    • 2009The core periphery model with asymmetric inter-regional and intra-regional trade costs11 cited