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The Effects Of Mandatory IAS/IFRS Regulation On The Properties Of Earnings' Quality In Australia And Europe
16 references·0 citing·40 second hopsampled
The Effects Of Mandatory IAS/IFRS Regulation On The Properties Of Earnings' Quality In Australia And Europe (2014)The Effects Of Mandatory IAS/IFRS Regulat…The Effect of IFRS Adoption and Investor Protection on Earnings Quality Around the World (2012)The Effect of IFRS Adoption a…The information content of annual earnings announcements and mandatory adoption of IFRS (2011)The information content of an…The impact of IFRS adoption on the value relevance of book value and earnings (2011)The impact of IFRS adoption o…Understanding earnings quality: A review of the proxies, their determinants and their consequences (2010)Understanding earnings qualit…The Role of International Financial Reporting Standards in Accounting Quality: Evidence from the European Union (2010)The Role of International Fin…International Financial Reporting Standards and the quality of financial statement information (2010)International Financial Repor…Have IFRS Affected Earnings Management in the European Union? (2010)Have IFRS Affected Earnings M…The Development of Accounting Quality of IAS and IFRS over Time: The Case of Germany (2009)The Development of Accounting…Do accounting standards matter? An exploratory analysis of earnings management before and after IFRS adoption (2008)Do accounting standards matte…Earnings quality in UK private firms: comparative loss recognition timeliness (2004)Earnings quality in UK privat…Costs of Equity and Earnings Attributes (2004)Costs of Equity and Earnings …The Quality of Accruals and Earnings: The Role of Accrual Estimation Errors (2002)The Quality of Accruals and E…Discussion of the Quality of Accruals and Earnings: The Role of Accrual Estimation Errors (2002)Discussion of the Quality of …The effect of international institutional factors on properties of accounting earnings (2000)The effect of international i…The conservatism principle and the asymmetric timeliness of earnings1 (1997)The conservatism principle an…Earnings, Book Values, and Dividends in Equity Valuation* (1995)Earnings, Book Values, and Di…An Empirical Evaluation of Accounting Income Numbers (1968)Dividend Policy under Asymmetric Information (1985)Positive Accounting Theory (1985)Performance matched discretionary accrual measures (2005)Earnings Management During Import Relief Investigations (1991)Detecting Earnings Management. (1995)Law and Finance (1998)Does Mandatory IFRS Adoption Improve the Information Environment?* (2012)Intended and Unintended Consequences of Mandatory IFRS Adoption: A Review of Extant Evidence and Suggestions for Future Research (2012)Risk, Return, and Equilibrium: Empirical Tests (1973)Common risk factors in the returns on stocks and bonds (1993)On Persistence in Mutual Fund Performance (1997)The market pricing of accruals quality (2005)How does financial reporting quality relate to investment efficiency? (2009)Efficient Capital Markets: A Review of Theory and Empirical Work (1970)EFFICIENT CAPITAL MARKETS: A REVIEW OF THEORY AND EMPIRICAL WORK* (1970)The Theory of Economic Development (2003)International Accounting Standards and Accounting Quality (2008)On the use of instrumental variables in accounting research (2009)The Cost of Capital, Corporation Finance and the Theory of Investment (1958)Dividend Policy, Growth, and the Valuation of Shares (1961)The Valuation of Uncertain Income Streams and the Pricing of Options (1976)Valuation and Clean Surplus Accounting for Operating and Financial Activities* (1995)Capital markets research in accounting (2001)Does Corporate Social Responsibility Affect the Cost of Capital? (2010)Earnings management and investor protection: an international comparison (2003)Adopting a Label: Heterogeneity in the Economic Consequences Around IAS/IFRS Adoptions (2012)Adoption of CSR and Sustainability Reporting Standards: Economic Analysis and Review (2019)Detecting Earnings Management (2012)Corporate social responsibility and access to finance (2013)Legal Determinants of External Finance (1997)Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature (2001)Accounting earnings and cash flows as measures of firm performance (1994)A Review of the Earnings Management Literature and Its Implications for Standard Setting (1999)Errors in Estimating Accruals: Implications for Empirical Research (2002)A review of archival auditing research (2014)Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)The Cross-Section of Expected Stock Returns (1992)A review of tax research (2010)The financial reporting environment: Review of the recent literature (2010)
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References

  • 2002The Quality of Accruals and Earnings: The Role of Accrual Estimation Errors5,163 cited
  • 1995Earnings, Book Values, and Dividends in Equity Valuation*5,061 cited
  • 2010Understanding earnings quality: A review of the proxies, their determinants and their consequences4,171 cited
  • 1997The conservatism principle and the asymmetric timeliness of earnings13,988 cited
  • 2000The effect of international institutional factors on properties of accounting earnings3,198 cited
  • 2004Costs of Equity and Earnings Attributes2,387 cited
  • 2004Earnings quality in UK private firms: comparative loss recognition timeliness2,377 cited
  • 2002Discussion of the Quality of Accruals and Earnings: The Role of Accrual Estimation Errors1,615 cited
  • 2008Do accounting standards matter? An exploratory analysis of earnings management before and after IFRS adoption731 cited
  • 2011The information content of annual earnings announcements and mandatory adoption of IFRS681 cited
  • 2010The Role of International Financial Reporting Standards in Accounting Quality: Evidence from the European Union560 cited
  • 2010International Financial Reporting Standards and the quality of financial statement information341 cited
  • 2009The Development of Accounting Quality of IAS and IFRS over Time: The Case of Germany313 cited
  • 2012The Effect of IFRS Adoption and Investor Protection on Earnings Quality Around the World

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310 cited
  • 2010Have IFRS Affected Earnings Management in the European Union?273 cited
  • 2011The impact of IFRS adoption on the value relevance of book value and earnings254 cited
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