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Voluntary Adoption of Ifrs by Italian Private Firms: A Study Of The Determinants
16 references·2 citing·39 second hop
Voluntary Adoption of Ifrs by Italian Private Firms: A Study Of The Determinants (2012)Voluntary Adoption of Ifrs by Italian Pri…Mandatory IFRS Reporting around the World: Early Evidence on the Economic Consequences (2008)Mandatory IFRS Reporting arou…The Importance of Reporting Incentives: Earnings Management in European Private and Public Firms (2006)The Importance of Reporting I…Earnings quality in UK private firms: comparative loss recognition timeliness (2004)Earnings quality in UK privat…FDI and economic growth: the role of local financial markets (2003)FDI and economic growth: the …Financial accounting information and corporate governance (2001)Financial accounting informat…The Economic Consequences of Increased Disclosure (2000)The Economic Consequences of …Agency Costs and Ownership Structure (2000)Agency Costs and Ownership St…The Economic Consequences of Increased Disclosure (1999)The Economic Consequences of …On the Association between Voluntary Disclosure and Earnings Management (1999)On the Association between Vo…Factors Influencing Voluntary Annual Report Disclosures By U.S., U.K. and Continental European Multinational Corporations (1995)Factors Influencing Voluntary…Positive Accounting Theory: A Ten Year Perspective. (1990)Positive Accounting Theory: A…Positive Accounting Theory (1985)Positive Accounting TheorySeparation of Ownership and Control (1983)Separation of Ownership and C…Auditor independence, ‘low balling’, and disclosure regulation (1981)Auditor independence, ‘low ba…Towards a Positive Theory of the Determination of Accounting Standards. (1978)Towards a Positive Theory of …Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Theory of the firm: Manageria…IFRS Adoption by UK Unlisted Firms: Subsidiary- Versus Group-Level Incentives (2019)IFRS Adoption by UK Unlisted …Accountants’ Perception on the Factors Affecting the Adoption of International Financial Reporting Standards in Yemen (2019)Accountants’ Perception on th…The Nature of the Firm (1937)Causes and Consequences of Earnings Manipulation: An Analysis of Firms Subject to Enforcement Actions by the SEC* (1996)The conservatism principle and the asymmetric timeliness of earnings1 (1997)The economic implications of corporate financial reporting (2005)Agency Costs of Free Cash Flow, Corporate Finance, and Takeovers (1986)Founding‐Family Ownership and Firm Performance: Evidence from the S&P 500 (2003)Are family firms really superior performers? (2007)A review of archival auditing research (2014)Efficient Capital Markets: A Review of Theory and Empirical Work (1970)EFFICIENT CAPITAL MARKETS: A REVIEW OF THEORY AND EMPIRICAL WORK* (1970)The Theory of Economic Development (2003)International Accounting Standards and Accounting Quality (2008)On the use of instrumental variables in accounting research (2009)Understanding earnings quality: A review of the proxies, their determinants and their consequences (2010)CAPITAL ASSET PRICES: A THEORY OF MARKET EQUILIBRIUM UNDER CONDITIONS OF RISK* (1964)The Pricing of Options and Corporate Liabilities (1973)Corporate financing and investment decisions when firms have information that investors do not have (1984)Credit Rationing in Markets with Imperfect Information (1981)A Contribution to the Empirics of Economic Growth (1992)Law and Finance (1998)Does Foreign Direct Investment Accelerate Economic Growth? (2002)Much Ado about Nothing? Do Domestic Firms Really Benefit from Foreign Direct Investment? (2004)Foreign Direct Investment in Africa: The Role of Natural Resources, Market Size, Government Policy, Institutions and Political Instability (2006)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)How does financial reporting quality relate to investment efficiency? (2009)Voluntary Nonfinancial Disclosure and the Cost of Equity Capital: The Initiation of Corporate Social Responsibility Reporting (2010)Markets and Hierarchies: Analysis and Antitrust Implications. (1976)Agency Problems and the Theory of the Firm (1980)Agency Theory: An Assessment and Review (1989)Strategic assets and organizational rent (1993)A Survey of Corporate Governance (1997)An Economic Theory of Democracy. (1958)Auditor size and audit quality (1981)Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature (2001)Performance matched discretionary accrual measures (2005)What Determines Corporate Transparency? (2004)Mandatory CSR and sustainability reporting: economic analysis and literature review (2021)
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References

  • 1976Theory of the firm: Managerial behavior, agency costs and ownership structure71,441 cited
  • 1983Separation of Ownership and Control19,446 cited
  • 1985Positive Accounting Theory5,837 cited
  • 2003FDI and economic growth: the role of local financial markets2,807 cited
  • 1978Towards a Positive Theory of the Determination of Accounting Standards.2,664 cited
  • 2000Agency Costs and Ownership Structure2,517 cited
  • 1990Positive Accounting Theory: A Ten Year Perspective.2,388 cited
  • 2004Earnings quality in UK private firms: comparative loss recognition timeliness2,377 cited
  • 2000The Economic Consequences of Increased Disclosure2,369 cited
  • 2001Financial accounting information and corporate governance2,296 cited
  • 2008Mandatory IFRS Reporting around the World: Early Evidence on the Economic Consequences2,174 cited
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  • 1981Auditor independence, ‘low balling’, and disclosure regulation1,698 cited
  • 2006The Importance of Reporting Incentives: Earnings Management in European Private and Public Firms1,687 cited
  • 1995Factors Influencing Voluntary Annual Report Disclosures By U.S., U.K. and Continental European Multinational Corporations

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1,306 cited
  • 1999On the Association between Voluntary Disclosure and Earnings Management1,218 cited
  • Cited by

    • 2019IFRS Adoption by UK Unlisted Firms: Subsidiary- Versus Group-Level Incentives20 cited
    • 2019Accountants’ Perception on the Factors Affecting the Adoption of International Financial Reporting Standards in Yemen15 cited