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Measuring the Impact of First-Time Adoption of International Financial Reporting Standards on the Performance of Romanian Listed Entities

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References

2007Financial statement effects of adopting international accounting standards: the case of Germany831 cited
2008Do accounting standards matter? An exploratory analysis of earnings management before and after IFRS adoption731 cited
2007Adoption of IFRS in Spain: Effect on the comparability and relevance of financial reporting439 cited
2006Implementing IFRS from the perspective of EU publicly traded companies363 cited
2010The value relevance of earnings in a transition economy: The case of Romania154 cited
2004Effects of Adoption of International Financial Reporting Standards in Belgium: The Evidence from BEL-20 Companies146 cited
2010IFRS adoption in Europe and investment-cash flow sensitivity: Outsider versus insider economies110 cited
2011A story about IAS/IFRS implementation in Romania99 cited
2010IFRS adoption in Spain and the United Kingdom: Effects on accounting numbers and relevance98 cited
2007The preparedness of companies to adopt International Financial Reporting Standards: Portuguese evidence87 cited
2007The Impact of IAS/IFRS on Polish Accounting Regulations and their Practical Implementation in Poland66 cited
2007An Empirical Evaluation of the Costs of Harmonizing Romanian Accounting with International Regulations (EU Directives and IAS/IFRS)65 cited
2007IAS/IFRS in Belgium: Quantitative analysis of the impact on the tax burden of companies61 cited

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2004LARGE ACCOUNTING FIRMS’ SURVEY REVEALS EMERGENCE OF “TWO STANDARD” SYSTEM IN THE EUROPEAN UNION61 cited

1993Reconciling national with international accounting standards48 cited

2007IFRS Introduction and its Effect on Listed Companies in Spain38 cited

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2014Determinants of Accounting Choice of Noncurrent Assets at IFRS First Adoption Among Nigerian Firms11 cited
2022International Accounting and Auditing Standards Adoption in the Eastern European Countries of the European Union: Review of Regulations and Literature10 cited