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THE EFFECT OF VOLUNTARY IFRS ADOPTION BY UNLISTED FI RMS ON EARNINGS QUALITY AND THE COST OF DEBT: EMPIRICAL EVIDENCE FROM KOREA
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THE EFFECT OF VOLUNTARY IFRS ADOPTION BY UNLISTED FI RMS ON EARNINGS QUALITY AND THE COST OF DEBT: EMPIRICAL EVIDENCE FROM KOREA (2015)THE EFFECT OF VOLUNTARY IFRS ADOPTION BY …Market Reaction to the Adoption of IFRS in Europe (2009)Market Reaction to the Adopti…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…Estimating Standard Errors in Finance Panel Data Sets: Comparing Approaches (2008)Estimating Standard Errors in…The market pricing of accruals quality (2005)The market pricing of accrual…Performance matched discretionary accrual measures (2005)Performance matched discretio…Costs of Equity and Earnings Attributes (2004)Costs of Equity and Earnings …Auditor choice and the cost of debt capital for newly public firms (2004)Auditor choice and the cost o…Incentives versus standards: properties of accounting income in four East Asian countries (2003)Incentives versus standards: …Earnings management and corporate governance: the role of the board and the audit committee (2003)Earnings management and corpo…The Economic Consequences of Increased Disclosure (2000)The Economic Consequences of …The Economic Consequences of Increased Disclosure (1999)The Economic Consequences of …Accounting Accruals and Auditor Reporting Conservatism* (1999)Accounting Accruals and Audit…The Effect of Audit Quality on Earnings Management* (1998)The Effect of Audit Quality o…Detecting Earnings Management. (1995)Detecting Earnings Management.Debt covenant violation and manipulation of accruals (1994)Debt covenant violation and m…Positive Accounting Theory (1985)The effect of bonus schemes on accounting decisions (1985)Earnings Management During Import Relief Investigations (1991)A Review of the Earnings Management Literature and Its Implications for Standard Setting (1999)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)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 Cross-Section of Expected Stock Returns (1992)Does Corporate Social Responsibility Affect the Cost of Capital? (2010)Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Audit committee, board of director characteristics, and earnings management (2002)A review of archival auditing research (2014)Higher market valuation of companies with a small board of directors (1996)Corporate Governance, Accounting Outcomes, and Organizational Performance (2007)The Role of Boards of Directors in Corporate Governance: A Conceptual Framework and Survey (2010)Disclosure, Liquidity, and the Cost of Capital (1991)Cross-Sectional Determinants of Analyst Ratings of Corporate Disclosures (1993)Disclosure level and the cost of equity capital. (1997)Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature (2001)Voluntary Nonfinancial Disclosure and the Cost of Equity Capital: The Initiation of Corporate Social Responsibility Reporting (2010)Earnings management to avoid earnings decreases and losses (1997)Earnings management and investor protection: an international comparison (2003)The Economics of Disclosure and Financial Reporting Regulation: Evidence and Suggestions for Future Research (2016)Experimental and Quasi-Experimental Designs for Research (1963)Specification Tests in Econometrics (1978)Econometric Analysis of Cross Section and Panel Data (2001)Robust Standard Errors for Panel Regressions with Cross-Sectional Dependence (2007)Robust Inference With Multiway Clustering (2011)Policy Uncertainty and Corporate Investment (2015)Earnings Management through Real Activities Manipulation (2003)
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References

  • 2008Estimating Standard Errors in Finance Panel Data Sets: Comparing Approaches10,793 cited
  • 2005Performance matched discretionary accrual measures6,963 cited
  • 1995Detecting Earnings Management.6,532 cited
  • 1998The Effect of Audit Quality on Earnings Management*3,243 cited
  • 2005The market pricing of accruals quality3,101 cited
  • 2008International Accounting Standards and Accounting Quality3,050 cited
  • 2003Earnings management and corporate governance: the role of the board and the audit committee2,787 cited
  • 1994Debt covenant violation and manipulation of accruals2,773 cited
  • 2004Costs of Equity and Earnings Attributes2,387 cited
  • 2000The Economic Consequences of Increased Disclosure2,369 cited
  • 2008Mandatory IFRS Reporting around the World: Early Evidence on the Economic Consequences2,174 cited
  • 1999The Economic Consequences of Increased Disclosure2,101 cited
  • 2003Incentives versus standards: properties of accounting income in four East Asian countries2,078 cited
  • 2004Auditor choice and the cost of debt capital for newly public firms997 cited
  • 1999Accounting Accruals and Auditor Reporting Conservatism*877 cited

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  • 2009Market Reaction to the Adoption of IFRS in Europe871 cited
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