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Accounting Comparability and Economic Outcomes of Mandatory IFRS Adoption
16 references·4 citing·37 second hopsampled
Accounting Comparability and Economic Outcomes of Mandatory IFRS Adoption (2013)Accounting Comparability and Economic Out…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…Costs of Equity and Earnings Attributes (2004)Costs of Equity and Earnings …Incentives versus standards: properties of accounting income in four East Asian countries (2003)Incentives versus standards: …Earnings management and investor protection: an international comparison (2003)Earnings management and inves…The Quality of Accruals and Earnings: The Role of Accrual Estimation Errors (2002)The Quality of Accruals and E…Is Information Risk a Determinant of Asset Returns? (2002)Is Information Risk a Determi…Illiquidity and stock returns: cross-section and time-series effects (2002)Illiquidity and stock returns…The effect of international institutional factors on properties of accounting earnings (2000)The effect of international i…Stock Performance and Intermediation Changes Surrounding Sustained Increases in Disclosure* (1999)Stock Performance and Interme…A New Estimate of Transaction Costs (1999)A New Estimate of Transaction…Disclosure Policy, Information Asymmetry, and Liquidity in Equity Markets* (1995)Disclosure Policy, Informatio…Accounting earnings and cash flows as measures of firm performance (1994)Accounting earnings and cash …Understanding Risk and Return (1993)Understanding Risk and ReturnA Simple Model of Capital Market Equilibrium with Incomplete Information (1987)A Simple Model of Capital Mar…A Simple Implicit Measure of the Effective Bid-Ask Spread in an Efficient Market (1984)A Simple Implicit Measure of …Do powerful CEOs matter for earnings quality? Evidence from Bangladesh (2023)Do powerful CEOs matter for e…A review of literature on IFRS in Africa (2019)A review of literature on IFR…What influences the willingness of Vietnamese accountants to adopt International Financial Reporting Standards (IFRS) by 2025? (2018)What influences the willingne…The effects of mandatory IFRS adoption on financial analysts’ forecast: Evidence from Jordan (2017)The effects of mandatory IFRS…CAPITAL ASSET PRICES: A THEORY OF MARKET EQUILIBRIUM UNDER CONDITIONS OF RISK* (1964)Risk, Return, and Equilibrium: Empirical Tests (1973)The Framing of Decisions and the Psychology of Choice (1981)The Limits of Arbitrage (1995)The Cross‐Section of Volatility and Expected Returns (2006)Positive Accounting Theory (1985)Law and Finance (1998)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)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)Understanding earnings quality: A review of the proxies, their determinants and their consequences (2010)The Behavior of Stock-Market Prices (1965)Efficient Capital Markets: A Review of Theory and Empirical Work (1970)EFFICIENT CAPITAL MARKETS: A REVIEW OF THEORY AND EMPIRICAL WORK* (1970)Bid, ask and transaction prices in a specialist market with heterogeneously informed traders (1985)Stock Market Prices Do Not Follow Random Walks: Evidence from a Simple Specification Test (1988)Efficient Capital Markets: II (1991)Earnings Management During Import Relief Investigations (1991)The Cross-Section of Expected Stock Returns (1992)Detecting Earnings Management. (1995)The economic implications of corporate financial reporting (2005)An Empirical Evaluation of Accounting Income Numbers (1968)Legal Determinants of External Finance (1997)Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature (2001)Earnings management to avoid earnings decreases and losses (1997)A Survey of Corporate Governance (1997)Corporate Ownership Around the World (1999)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)Editor's Choice Digesting Anomalies: An Investment ApproachLiquidity Risk and Expected Stock Returns (2003)Asset pricing with liquidity risk (2005)
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References

  • 2002Illiquidity and stock returns: cross-section and time-series effects10,008 cited
  • 1987A Simple Model of Capital Market Equilibrium with Incomplete Information5,808 cited
  • 2003Earnings management and investor protection: an international comparison5,395 cited
  • 2002The Quality of Accruals and Earnings: The Role of Accrual Estimation Errors5,163 cited
  • 2000The effect of international institutional factors on properties of accounting earnings3,198 cited
  • 2008International Accounting Standards and Accounting Quality3,050 cited
  • 1984A Simple Implicit Measure of the Effective Bid-Ask Spread in an Efficient Market2,748 cited
  • 1994Accounting earnings and cash flows as measures of firm performance2,584 cited
  • 2004Costs of Equity and Earnings Attributes2,387 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
  • 1999Stock Performance and Intermediation Changes Surrounding Sustained Increases in Disclosure*1,882 cited
  • 2002Is Information Risk a Determinant of Asset Returns?1,862 cited
  • 1993Understanding Risk and Return1,797 cited
  • 1999

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A New Estimate of Transaction Costs
1,340 cited
  • 1995Disclosure Policy, Information Asymmetry, and Liquidity in Equity Markets*1,183 cited
  • Cited by

    • 2018What influences the willingness of Vietnamese accountants to adopt International Financial Reporting Standards (IFRS) by 2025?32 cited
    • 2019A review of literature on IFRS in Africa30 cited
    • 2017The effects of mandatory IFRS adoption on financial analysts’ forecast: Evidence from Jordan23 cited
    • 2023Do powerful CEOs matter for earnings quality? Evidence from Bangladesh20 cited