References

• 1993Research methods for business: A skill building approach16,985 cited
• 2008International Accounting Standards and Accounting Quality3,050 cited
• 2001Financial accounting information and corporate governance2,296 cited
• 1999The Economic Consequences of Increased Disclosure2,101 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
• 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
• 2011The Impact of IFRS on Accounting Quality in a Regulated Market260 cited
• 2012The Impact of Mandatory IFRS Adoption on Accounting Quality: Evidence from Australia199 cited
• 2009Impact of International Financial Reporting Standard adoption on key financial ratios186 cited
• 2010International Accounting: A User Perspective98 cited
• 2009First-Time Adoption of IFRS, Managerial Incentives, and Value-Relevance: Some French Evidence85 cited