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IFRS Adoption : Issues, Challenges and Lessons for Nigeria and other Adopters
16 references·0 citing·38 second hop
IFRS Adoption : Issues, Challenges and Lessons for Nigeria and other Adopters (2013)IFRS Adoption : Issues, Challenges and Le…Incentives or Standards: What Determines Accounting Quality Changes around IFRS Adoption? (2015)Incentives or Standards: What…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…Economic Consequences of Financial Reporting and Disclosure Regulation: A Review and Suggestions for Future Research (2008)Economic Consequences of Fina…Some obstacles to global financial reporting comparability and convergence at a high level of quality (2007)Some obstacles to global fina…IFRS Adoption and Accounting Quality: A Review (2007)IFRS Adoption and Accounting …The survival of international differences under IFRS: towards a research agenda (2006)The survival of international…Home Bias, Foreign Mutual Fund Holdings, and the Voluntary Adoption of International Accounting Standards (2006)Home Bias, Foreign Mutual Fun…The Limits of Financial Globalization (2005)The Limits of Financial Globa…Convergence with IFRS in an expanding Europe: progress and obstacles identified by large accounting firms’ survey (2004)Convergence with IFRS in an e…Introducing International Accounting Standards to an emerging capital market: relative familiarity and language effect in Egypt (2003)Introducing International Acc…Comparative International Accounting (2003)Comparative International Acc…International Financial Liberalization and Economic Growth (2001)International Financial Liber…Infrastructure Requirements for an Economically Efficient System of Public Financial Reporting and Disclosure (2001)Infrastructure Requirements f…Country-Specific Factors Related to Financial Reporting and the Value Relevance of Accounting Data (2000)Country-Specific Factors Rela…A Review of the Earnings Management Literature and Its Implications for Standard Setting (1999)A Review of the Earnings Mana…Positive Accounting Theory (1985)Law and Finance (1998)Earnings management and investor protection: an international comparison (2003)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)Job Market Signaling (1973)Earnings Management During Import Relief Investigations (1991)Does Mandatory Adoption of IFRS Improve Accounting Quality? Preliminary Evidence (2011)Mandatory IFRS reporting and changes in enforcement (2013)Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Financial Intermediation and Delegated Monitoring (1984)Finance and Growth: Schumpeter Might Be Right (1993)International financial integration and economic growth (2002)A simple measure of the intensity of capital controls (2003)Capital Account Liberalization: Theory, Evidence, and Speculation (2007)The Nature of the Firm (1937)Full Disclosure (2007)The Role of the Board of Directors in Disseminating Relevant Information on Greenhouse Gases (2010)Political Incentives to Suppress Negative Information: Evidence from Chinese Listed Firms (2014)The Market for "Lemons": Quality Uncertainty and the Market Mechanism (1970)Voluntary Nonfinancial Disclosure and the Cost of Equity Capital: The Initiation of Corporate Social Responsibility Reporting (2010)The Role of Dissemination in Market Liquidity: Evidence from Firms' Use of Twitter™ (2013)Mandatory CSR and sustainability reporting: economic analysis and literature review (2021)Earnings management to avoid earnings decreases and losses (1997)Understanding earnings quality: A review of the proxies, their determinants and their consequences (2010)Legal Determinants of External Finance (1997)Financial Accounting Information and Corporate Governance (2002)Litigation Risk and the Financial Reporting Credibility of Big 4 versus Non-Big 4 Audits: Evidence from Anglo-American Countries (2004)Agency Costs of Free Cash Flow, Corporate Finance, and Takeovers (1986)Financial Globalization: A Reappraisal (2006)Bank ownership and efficiency in China: What will happen in the world’s largest nation? (2007)Why Doesn't Capital Flow from Rich to Poor Countries? An Empirical Investigation (2008)Causes and Consequences of Earnings Manipulation: An Analysis of Firms Subject to Enforcement Actions by the SEC* (1996)Earnings Management through Real Activities Manipulation (2003)The economic implications of corporate financial reporting (2005)Firm‐level Disclosures and the Relative Roles of Culture and Legal Origin (2003)Earnings management under German GAAP versus IFRS (2005)
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References

  • 1999A Review of the Earnings Management Literature and Its Implications for Standard Setting4,637 cited
  • 2008International Accounting Standards and Accounting Quality3,050 cited
  • 2008Mandatory IFRS Reporting around the World: Early Evidence on the Economic Consequences2,174 cited
  • 2005The Limits of Financial Globalization1,039 cited
  • 2000Country-Specific Factors Related to Financial Reporting and the Value Relevance of Accounting Data919 cited
  • 2007IFRS Adoption and Accounting Quality: A Review915 cited
  • 2001Infrastructure Requirements for an Economically Efficient System of Public Financial Reporting and Disclosure811 cited
  • 2003Comparative International Accounting720 cited
  • 2008Economic Consequences of Financial Reporting and Disclosure Regulation: A Review and Suggestions for Future Research689 cited
  • 2001International Financial Liberalization and Economic Growth658 cited
  • 2015Incentives or Standards: What Determines Accounting Quality Changes around IFRS Adoption?638 cited
  • 2006Home Bias, Foreign Mutual Fund Holdings, and the Voluntary Adoption of International Accounting Standards515 cited
  • 2006The survival of international differences under IFRS: towards a research agenda419 cited
  • 2007Some obstacles to global financial reporting comparability and convergence at a high level of quality

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350 cited
  • 2004Convergence with IFRS in an expanding Europe: progress and obstacles identified by large accounting firms’ survey278 cited
  • 2003Introducing International Accounting Standards to an emerging capital market: relative familiarity and language effect in Egypt244 cited
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