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International financial reporting standards — credible and reliable? An overview
15 references·9 citing·38 second hop
International financial reporting standards — credible and reliable? An overview (2010)International financial reporting standar…International Accounting Standards Board (IASB) (2011)International Accounting Stan…IAS 39 – Financial Instruments: Recognition and Measurement (2011)IAS 39 – Financial Instrument…Roadmap for the Potential Use of Financial Statements Prepared in Accordance with International Financial Reporting Standards by U.S. Issuers (2009)Roadmap for the Potential Use…Response to the U.S. Securities and Exchange’s Proposed Rule: Roadmap for the Potential Use of Financial Statements Prepared in Accordance with International Financial Reporting Standards by U.S. Issuers (2009)Response to the U.S. Securiti…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…Corporate Disclosure Quality: Lessons from Australian Companies on the Impact of Adopting International Financial Reporting Standards (2008)Corporate Disclosure Quality:…Accounting Classification in the IFRS Era (2008)Accounting Classification in …Value Relevance of Accounting Information in Different Stock Market Segments: The Case of Chinese A-, B-, and H-Shares (2007)Value Relevance of Accounting…International Financial Reporting Standards (IFRS): pros and cons for investors (2006)International Financial Repor…The introduction of International Accounting Standards in Europe: Implications for international convergence (2005)The introduction of Internati…The adoption of International Accounting Standards in the European Union (2005)The adoption of International…“Political” Lobbying on Proposed Standards: A Challenge to the IASB (2002)“Political” Lobbying on Propo…Political Aspects of Financial Accounting Standard Setting in the USA (1994)Political Aspects of Financia…Influence and behaviour of the new standard setters in the sustainability reporting arena: implications for the Global Reporting Initiative’s current position (2023)Influence and behaviour of th…Effect of Accounting Information Systems, Teamwork, and Internal Control on Financial Reporting Timeliness (2020)Effect of Accounting Informat…IASB 's independence in the due process: an examination of interest groups’ influence on the development of IFRS 9 (2018)IASB 's independence in the d…‘Says who?’ liquid authority and interpretive control in transnational regulatory regimes (2017)‘Says who?’ liquid authority …The Influence of Native Versus Foreign Language on Chinese Subjects’ Aggressive Financial Reporting Judgments (2016)The Influence of Native Versu…IFRS adoption in ASEAN countries (2016)IFRS adoption in ASEAN countr…The Impact of Lease Capitalisation on Financial Statements and Key Ratios: Evidence from Australia (2015)The Impact of Lease Capitalis…Preparedness for and perception of IFRS for SMEs: evidence from Turkey (2014)Preparedness for and percepti…Do accounting standards matter to financial analysts? An empirical analysis of the effect of cross-listing from different accounting standards regimes on analyst following and forecast error (2012)Do accounting standards matte…Law and Finance (1998)Corporate Ownership Around the World (1999)Earnings management and investor protection: an international comparison (2003)An investigation of compliance with international accounting standards by listed companies in the Gulf Co-Operation Council member states (2008)The Development of Accounting Quality of IAS and IFRS over Time: The Case of Germany (2009)The Effect of IFRS Adoption and Investor Protection on Earnings Quality Around the World (2012)Legal Determinants of External Finance (1997)The effect of international institutional factors on properties of accounting earnings (2000)Global Accounting Convergence and the Potential Adoption of IFRS by the United States: An Analysis of Economic and Policy Factors (2009)Impact of IFRS in New Zealand on Accounts and Earnings Quality (2010)Measuring and Reporting Income in Europe (2011)Positive Accounting Theory (1985)A true and fair view of the principles/rules debate (2006)The Power of Transnational Private Governance: Financialization and the IASB (2007)The Impact of Mandatory IFRS Adoption on Equity Valuation of Accounting Numbers for Security Investors in the EU (2010)Earnings management to avoid earnings decreases and losses (1997)Understanding earnings quality: A review of the proxies, their determinants and their consequences (2010)Risk, Return, and Equilibrium: Empirical Tests (1973)Auditor size and audit quality (1981)Does Mandatory Adoption of IFRS Improve Accounting Quality? Preliminary Evidence (2011)Are IFRS-based and US GAAP-based accounting amounts comparable? (2012)Mandatory IFRS reporting and changes in enforcement (2013)Job Market Signaling (1973)The Pricing of Options and Corporate Liabilities (1973)IFRS Adoption and Accounting Quality: A Review (2007)ESG practices and the cost of debt: Evidence from EU countries (2019)Nonfinancial Disclosure and Analyst Forecast Accuracy: International Evidence on Corporate Social Responsibility Disclosure (2012)The Economics of Disclosure and Financial Reporting Regulation: Evidence and Suggestions for Future Research (2016)Disclosure processing costs, investors’ information choice, and equity market outcomes: A review (2020)The political economy of International Accounting Standards (2006)Full Disclosure (2007)The New Global Rulers (2011)Does Mandatory IFRS Adoption Improve Information Comparability? (2012)Do Critical Audit Matter Paragraphs in the Audit Report Change Nonprofessional Investors' Decision to Invest? (2014)Measuring Country Differences in Enforcement of Accounting Standards: An Audit and Enforcement Proxy (2014)The Effects of the Fair Value Option under IAS 39 on the Volatility of Bank Earnings (2011)The impact of the institutional environment on the value relevance of fair values (2016)The predictive ability of loan loss provisions in banks – Effects of accounting standards, enforcement and incentives (2016)
this work references cited by second hop

References

  • 2008International Accounting Standards and Accounting Quality3,050 cited
  • 2008Mandatory IFRS Reporting around the World: Early Evidence on the Economic Consequences2,174 cited
  • 2006International Financial Reporting Standards (IFRS): pros and cons for investors1,273 cited
  • 2009Market Reaction to the Adoption of IFRS in Europe871 cited
  • 2011International Accounting Standards Board (IASB)548 cited
  • 2005The introduction of International Accounting Standards in Europe: Implications for international convergence353 cited
  • 2002“Political” Lobbying on Proposed Standards: A Challenge to the IASB307 cited
  • 2005The adoption of International Accounting Standards in the European Union205 cited
  • 2008Accounting Classification in the IFRS Era134 cited
  • 2011IAS 39 – Financial Instruments: Recognition and Measurement114 cited
  • 2007Value Relevance of Accounting Information in Different Stock Market Segments: The Case of Chinese A-, B-, and H-Shares107 cited
  • 1994Political Aspects of Financial Accounting Standard Setting in the USA99 cited
  • 2009Response to the U.S. Securities and Exchange’s Proposed Rule: Roadmap for the Potential Use of Financial Statements Prepared in Accordance with International Financial Reporting Standards by U.S. Issuers86 cited
  • 2008Corporate Disclosure Quality: Lessons from Australian Companies on the Impact of Adopting International Financial Reporting Standards

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67 cited
  • 2009Roadmap for the Potential Use of Financial Statements Prepared in Accordance with International Financial Reporting Standards by U.S. Issuers55 cited
  • Cited by

    • 2017‘Says who?’ liquid authority and interpretive control in transnational regulatory regimes64 cited
    • 2023Influence and behaviour of the new standard setters in the sustainability reporting arena: implications for the Global Reporting Initiative’s current position49 cited
    • 2015The Impact of Lease Capitalisation on Financial Statements and Key Ratios: Evidence from Australia48 cited
    • 2016IFRS adoption in ASEAN countries35 cited
    • 2014Preparedness for and perception of IFRS for SMEs: evidence from Turkey29 cited
    • 2016The Influence of Native Versus Foreign Language on Chinese Subjects’ Aggressive Financial Reporting Judgments28 cited
    • 2020Effect of Accounting Information Systems, Teamwork, and Internal Control on Financial Reporting Timeliness26 cited
    • 2012Do accounting standards matter to financial analysts? An empirical analysis of the effect of cross-listing from different accounting standards regimes on analyst following and forecast error21 cited
    • 2018IASB 's independence in the due process: an examination of interest groups’ influence on the development of IFRS 920 cited