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IFRS adoption in Europe and investment-cash flow sensitivity: Outsider versus insider economies

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References

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2009How does financial reporting quality relate to investment efficiency?3,211 cited

Cited by

2018How to measure capital investment efficiency: a literature synthesis86 cited
2010Have IFRS made a difference to intra-country financial reporting diversity?84 cited
2015Do Improvements in the Information Environment Enhance Insiders’ Ability to Learn from Outsiders?77 cited
2018A review of the current debate on the determinants and consequences of mandatory IFRS adoption64 cited
2017IFRS adoption challenges in developing economies: an Indian perspective61 cited
2019Country-level corruption and accounting choice: Research & development capitalization under IFRS56 cited
2021The impact of corporate governance and IFRS on the relationship between financial reporting quality and investment efficiency in a continental accounting system52 cited
2014IFRS and the Use of Accounting-Based Performance Measures in Executive Pay50 cited
2013Accounting for asset impairment: a test for IFRS compliance across Europe39 cited
2017Internal capital market efficiency and the diversification discount: The role of financial statement comparability38 cited
2013Do Adoptions of International Financial Reporting Standards Enhance Capital Investment Efficiency?38 cited
2016IFRS adoption in ASEAN countries35 cited
2020Dividend policy and corporate investment under information shocks34 cited
2020Does Sharia compliance affect financial reporting quality? An evidence from Muslim majority countries33 cited
2021Value relevance of accounting information during IFRS convergence period: comparative evidence between India and Indonesia33 cited
2013The effects of mandatory IFRS adoption: A review of evidence based on accounting standard setting criteria32 cited