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The Effect of the Mandatory Application of IFRS on the Value Relevance of Accounting Data: Some Evidence from Greece
16 references·5 citing·31 second hop
The Effect of the Mandatory Application of IFRS on the Value Relevance of Accounting Data: Some Evidence from Greece (2009)The Effect of the Mandatory Application o…The law and economics of self-dealing (2008)The law and economics of self…Mandatory IFRS Reporting around the World: Early Evidence on the Economic Consequences (2008)Mandatory IFRS Reporting arou…Governance Matters VII: Aggregate And Individual Governance Indicators 1996-2007 (2008)Governance Matters VII: Aggre…IFRS Adoption and Accounting Quality: A Review (2007)IFRS Adoption and Accounting …Financial statement effects of adopting international accounting standards: the case of Germany (2007)Financial statement effects o…The Importance of Reporting Incentives: Earnings Management in European Private and Public Firms (2006)The Importance of Reporting I…International Accounting Standards and Accounting Quality (2005)International Accounting Stan…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 relevance of the value relevance literature for financial accounting standard setting: another view (2001)The relevance of the value re…Country-Specific Factors Related to Financial Reporting and the Value Relevance of Accounting Data (2000)Country-Specific Factors Rela…Equity Valuation and Negative Earnings: The Role of Book Value of Equity (1999)Equity Valuation and Negative…Law and Finance (1998)Law and FinanceLegal Determinants of External Finance (1997)Legal Determinants of Externa…Price and return models (1995)Price and return modelsThe Relative Informativeness of Accounting Disclosures in Different Countries (1993)The Relative Informativeness …Value relevance of earnings and book values during IFRS convergence period in India (2021)Value relevance of earnings a…The influence of mandatory adoption of IFRS in Argentina on value relevance of accounting information (2021)The influence of mandatory ad…Value Relevance of Accounting Data in the Pre and Post IFRS Era: Evidence from Nigeria (2017)Value Relevance of Accounting…The Impact of International Financial Reporting Standards (IFRS) on Earnings Management: A Review of Empirical Evidence (2016)The Impact of International F…The Relevance of Financial Reporting on the Performance of Quoted Romanian Companies in the Context of Adopting the IFRS (2015)The Relevance of Financial Re…What Do We Know about Capital Structure? Some Evidence from International Data (1995)A Survey of Corporate Governance (1997)Investor protection and corporate governance (2000)Positive Accounting Theory (1985)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)Governance Matters IV : Governance Indicators For 1996-2004 (2005)Natural Disasters, Economic Development, and Humanitarian Aid (2007)Alliance Portfolio Internationalization and Firm Performance (2008)What Do the Worldwide Governance Indicators Measure? (2009)An Empirical Evaluation of Accounting Income Numbers (1968)Job Market Signaling (1973)A review of tax research (2010)Understanding earnings quality: A review of the proxies, their determinants and their consequences (2010)The Cost of Capital, Corporation Finance and the Theory of Investment (1958)Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)The Colonial Origins of Comparative Development: An Empirical Investigation (2001)Corporate Ownership Around the World (1999)The economic implications of corporate financial reporting (2005)International Accounting Standards and Accounting Quality (2008)FINANCIAL RATIOS, DISCRIMINANT ANALYSIS AND THE PREDICTION OF CORPORATE BANKRUPTCY (1968)Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature (2001)Costs of Equity and Earnings Attributes (2004)Agency Costs of Free Cash Flow, Corporate Finance, and Takeovers (1986)The Economic Consequences of Legal Origins (2008)Women on Boards and Firm Financial Performance: A Meta-Analysis (2014)Do institutional investors drive corporate social responsibility? International evidence (2018)Earnings Management During Import Relief Investigations (1991)Financial Accounting Information and Corporate Governance (2002)Litigation Risk and the Financial Reporting Credibility of Big 4 versus Non-Big 4 Audits: Evidence from Anglo-American Countries (2004)
this work references cited by second hop

References

  • 1998Law and Finance17,902 cited
  • 1997Legal Determinants of External Finance9,776 cited
  • 2003Earnings management and investor protection: an international comparison5,395 cited
  • 2008The law and economics of self-dealing3,514 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
  • 2001The relevance of the value relevance literature for financial accounting standard setting: another view1,961 cited
  • 2006The Importance of Reporting Incentives: Earnings Management in European Private and Public Firms1,687 cited
  • 2008Governance Matters VII: Aggregate And Individual Governance Indicators 1996-20071,061 cited
  • 2000Country-Specific Factors Related to Financial Reporting and the Value Relevance of Accounting Data919 cited
  • 2007IFRS Adoption and Accounting Quality: A Review915 cited
  • 2007Financial statement effects of adopting international accounting standards: the case of Germany831 cited
  • 1999Equity Valuation and Negative Earnings: The Role of Book Value of Equity745 cited
  • 2005International Accounting Standards and Accounting Quality734 cited

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1995
Price and return models
691 cited
  • 1993The Relative Informativeness of Accounting Disclosures in Different Countries643 cited
  • Cited by

    • 2015The Relevance of Financial Reporting on the Performance of Quoted Romanian Companies in the Context of Adopting the IFRS29 cited
    • 2021The influence of mandatory adoption of IFRS in Argentina on value relevance of accounting information27 cited
    • 2016The Impact of International Financial Reporting Standards (IFRS) on Earnings Management: A Review of Empirical Evidence26 cited
    • 2021Value relevance of earnings and book values during IFRS convergence period in India21 cited
    • 2017Value Relevance of Accounting Data in the Pre and Post IFRS Era: Evidence from Nigeria19 cited