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The Effect of International Financial Reporting Standards (IFRS) Adoption On the Performance of Firms in Nigeria
16 references·0 citing·33 second hop
The Effect of International Financial Reporting Standards (IFRS) Adoption On the Performance of Firms in Nigeria (2016)The Effect of International Financial Rep…Market Reaction to the Adoption of IFRS in Europe (2009)Market Reaction to the Adopti…International Accounting Standards and Accounting Quality (2008)International Accounting Stan…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…Earnings management under German GAAP versus IFRS (2005)Earnings management under Ger…Ultimate Ownership, Income Management, and Legal and Extra‐Legal Institutions (2004)Ultimate Ownership, Income Ma…Private Benefits of Control: An International Comparison (2004)Private Benefits of Control: …The value of corporate voting rights and control: A cross-country analysis (2003)The value of corporate voting…How Representative Are Firms That Are Cross‐Listed in the United States? An Analysis of Accounting Quality (2003)How Representative Are Firms …Earnings management and investor protection: an international comparison (2003)Earnings management and inves…Corporate ownership structure and the informativeness of accounting earnings in East Asia (2002)Corporate ownership structure…Domestic Accounting Standards, International Accounting Standards, and the Predictability of Earnings (2001)Domestic Accounting Standards…Country-Specific Factors Related to Financial Reporting and the Value Relevance of Accounting Data (2000)Country-Specific Factors Rela…The Quality of Goverment (1998)The Quality of GovermentJob Market Signaling (1973)Earnings Management During Import Relief Investigations (1991)Law and Finance (1998)Economic Consequences of Financial Reporting and Disclosure Regulation: A Review and Suggestions for Future Research (2008)Does Mandatory Adoption of IFRS Improve Accounting Quality? Preliminary Evidence (2011)Mandatory IFRS reporting and changes in enforcement (2013)Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)A Survey of Corporate Governance (1997)Culture, openness, and finance (2003)How do family ownership, control and management affect firm value? (2005)The Changing of the Boards: The Impact on Firm Valuation of Mandated Female Board Representation * (2012)Positive Accounting Theory (1985)Earnings management to avoid earnings decreases and losses (1997)Mandatory IFRS Reporting around the World: Early Evidence on the Economic Consequences (2008)Understanding earnings quality: A review of the proxies, their determinants and their consequences (2010)The Economics of Disclosure and Financial Reporting Regulation: Evidence and Suggestions for Future Research (2016)Corporate Ownership Around the World (1999)The economic implications of corporate financial reporting (2005)The Problem of Social Cost (1960)Estimating the Value of Political Connections (2001)Legal Determinants of External Finance (1997)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)Risk, Return, and Equilibrium: Empirical Tests (1973)Auditor size and audit quality (1981)Are IFRS-based and US GAAP-based accounting amounts comparable? (2012)The Middle Class Consensus and Economic Development (2000)Are women really the “fairer” sex? Corruption and women in government (2001)A free press is bad news for corruption (2002)Finance and Growth: Theory and Evidence (2004)The Economic Consequences of Legal Origins (2008)The law and economics of self-dealing (2008)A review of tax research (2010)
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References

  • 2003Earnings management and investor protection: an international comparison5,395 cited
  • 2008International Accounting Standards and Accounting Quality3,050 cited
  • 2004Private Benefits of Control: An International Comparison2,512 cited
  • 2002Corporate ownership structure and the informativeness of accounting earnings in East Asia1,919 cited
  • 2006The Importance of Reporting Incentives: Earnings Management in European Private and Public Firms1,687 cited
  • 2003The value of corporate voting rights and control: A cross-country analysis1,110 cited
  • 2000Country-Specific Factors Related to Financial Reporting and the Value Relevance of Accounting Data919 cited
  • 2007IFRS Adoption and Accounting Quality: A Review915 cited
  • 1998The Quality of Goverment915 cited
  • 2009Market Reaction to the Adoption of IFRS in Europe871 cited
  • 2007Financial statement effects of adopting international accounting standards: the case of Germany831 cited
  • 2005International Accounting Standards and Accounting Quality734 cited
  • 2001Domestic Accounting Standards, International Accounting Standards, and the Predictability of Earnings706 cited
  • 2005Earnings management under German GAAP versus IFRS672 cited
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How Representative Are Firms That Are Cross‐Listed in the United States? An Analysis of Accounting Quality
608 cited
  • 2004Ultimate Ownership, Income Management, and Legal and Extra‐Legal Institutions593 cited
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