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Economic Consequences of International Financial Reporting Standards (IFRS) Adoption: Evidence from a Developing Country
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References

  • 1985Positive Accounting Theory5,837 cited
  • 1991Disclosure, Liquidity, and the Cost of Capital3,828 cited
  • 2008International Accounting Standards and Accounting Quality3,050 cited
  • 1978Towards a Positive Theory of the Determination of Accounting Standards.2,664 cited
  • 2004Earnings quality in UK private firms: comparative loss recognition timeliness2,377 cited
  • 1999The Economic Consequences of Increased Disclosure2,101 cited
  • 1988Towards a Theory of Cultural Influence on the Development of Accounting Systems Internationally1,862 cited
  • 1988Synergistic gains from corporate acquisitions and their division between the stockholders of target and acquiring firms1,702 cited
  • 2003Why are foreign firms listed in the U.S. worth more?1,638 cited
  • 2005Economic Effects of Tightening Accounting Standards to Restrict Earnings Management883 cited
  • 2001Infrastructure Requirements for an Economically Efficient System of Public Financial Reporting and Disclosure811 cited
  • 2010Does Mandatory Adoption of International Financial Reporting Standards in the European Union Reduce the Cost of Equity Capital?787 cited
  • 2005Earnings management and cross listing: Are reconciled earnings comparable to US earnings?Π785 cited
  • 1981Comparative International Accounting672 cited

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  • 1977Corporate Financial Statements, A Product of the Market and Political Processes585 cited
  • 2003IAS Versus U.S. GAAP: Information Asymmetry–Based Evidence from Germany's New Market529 cited
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