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The European IFRS experiment: objectives, research challenges and some early evidence
16 references·16 citing·36 second hopsampled
The European IFRS experiment: objectives, research challenges and some early evidence (2011)The European IFRS experiment: objectives,…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 GAAP Differences: The Impact on Foreign Analysts (2008)International GAAP Difference…International Accounting Standards and Accounting Quality (2008)International Accounting Stan…Governance Matters VII: Aggregate and Individual Governance Indicators, 1996-2007 (2008)Governance Matters VII: Aggre…Economic Consequences of Financial Reporting and Disclosure Regulation: A Review and Suggestions for Future Research (2008)Economic Consequences of Fina…Do accounting standards matter? An exploratory analysis of earnings management before and after IFRS adoption (2008)Do accounting standards matte…Differences between domestic accounting standards and IAS: Measurement, determinants and implications (2007)Differences between domestic …Accounting Information, Disclosure, and the Cost of Capital (2007)Accounting Information, Discl…The Role of Accruals in Asymmetrically Timely Gain and Loss Recognition (2006)The Role of Accruals in Asymm…International Financial Reporting Standards (IFRS): pros and cons for investors (2006)International Financial Repor…Earnings quality in UK private firms: comparative loss recognition timeliness (2004)Earnings quality in UK privat…Earnings management and investor protection: an international comparison (2003)Earnings management and inves…Conservatism in Accounting Part II: Evidence and Research Opportunities (2003)Conservatism in Accounting Pa…The effect of international institutional factors on properties of accounting earnings (2000)The effect of international i…The conservatism principle and the asymmetric timeliness of earnings1 (1997)The conservatism principle an…Compliance with IFRS mandatory disclosure requirements: A structured literature review (2020)Compliance with IFRS mandator…Integrated reporting and capital markets in an international setting: The role of financial analysts (2019)Integrated reporting and capi…Does the market reward integrated report quality? (2018)Does the market reward integr…On the IASB’s construction of legitimacy – the case of the agenda consultation project (2016)On the IASB’s construction of…Economic consequences of key performance indicators' disclosure quality (2015)Economic consequences of key …Cost Stickiness in Australia: Characteristics and Determinants (2015)Cost Stickiness in Australia:…Who Uses Financial Reports and for What Purpose? Evidence from Capital Providers (2014)Who Uses Financial Reports an…Countries’ adoption of the International Financial Reporting Standard for Small and Medium-sized Entities (IFRS for SMEs) – early empirical evidence (2014)Countries’ adoption of the In…A Comparison of Between‐Country Measures of Legal Setting and Enforcement of Accounting Standards (2014)A Comparison of Between‐Count…IAS/IFRS and financial reporting quality: Lessons from the European experience (2013)IAS/IFRS and financial report…Financial reporting and firm valuation: relevance lost or relevance regained? (2013)Financial reporting and firm …A Meta-analysis of IFRS Adoption Effects (2013)A Meta-analysis of IFRS Adopt…A geographic analysis of constituents’ formal participation in the process of international accounting standard setting: Do we have a level playing field? (2013)A geographic analysis of cons…Why Do Private Firms Adopt IFRS? (2011)Why Do Private Firms Adopt IF…New institutional accounting and IFRS (2011)New institutional accounting …International Financial Reporting Standards: what are the benefits? (2011)International Financial Repor…An Empirical Evaluation of Accounting Income Numbers (1968)Dividend Policy under Asymmetric Information (1985)Positive Accounting Theory (1985)Understanding earnings quality: A review of the proxies, their determinants and their consequences (2010)Law and Finance (1998)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)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)On the use of instrumental variables in accounting research (2009)Risk, Return, and Equilibrium: Empirical Tests (1973)Earnings Management During Import Relief Investigations (1991)Performance matched discretionary accrual measures (2005)Founding Family Ownership and Earnings Quality (2006)Managerial Ability and Earnings Quality (2012)Accounting Conservatism and Stock Price Crash Risk: Firm‐level Evidence (2014)Legal Determinants of External Finance (1997)Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature (2001)Earnings management to avoid earnings decreases and losses (1997)A Survey of Corporate Governance (1997)Corporate Ownership Around the World (1999)The economic implications of corporate financial reporting (2005)CAPITAL ASSET PRICES: A THEORY OF MARKET EQUILIBRIUM UNDER CONDITIONS OF RISK* (1964)Disclosure, Liquidity, and the Cost of Capital (1991)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)Job Market Signaling (1973)The Pricing of Options and Corporate Liabilities (1973)IFRS Adoption and Accounting Quality: A Review (2007)Does Mandatory Adoption of IFRS Improve Accounting Quality? Preliminary Evidence (2011)ESG practices and the cost of debt: Evidence from EU countries (2019)The Emerging Middle Class in Developing Countries (2010)Disaster Governance: Social, Political, and Economic Dimensions (2012)Regional Governance Matters: Quality of Government within European Union Member States (2013)
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References

  • 2003Earnings management and investor protection: an international comparison5,395 cited
  • 1997The conservatism principle and the asymmetric timeliness of earnings13,988 cited
  • 2000The effect of international institutional factors on properties of accounting earnings3,198 cited
  • 2008International Accounting Standards and Accounting Quality3,050 cited
  • 2007Accounting Information, Disclosure, and the Cost of Capital2,582 cited
  • 2004Earnings quality in UK private firms: comparative loss recognition timeliness2,377 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
  • 2008Governance Matters VII: Aggregate and Individual Governance Indicators, 1996-20071,241 cited
  • 2006The Role of Accruals in Asymmetrically Timely Gain and Loss Recognition1,117 cited
  • 2003Conservatism in Accounting Part II: Evidence and Research Opportunities992 cited
  • 2009Market Reaction to the Adoption of IFRS in Europe871 cited
  • 2008Do accounting standards matter? An exploratory analysis of earnings management before and after IFRS adoption731 cited
  • 2008Economic Consequences of Financial Reporting and Disclosure Regulation: A Review and Suggestions for Future Research

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689 cited
  • 2008International GAAP Differences: The Impact on Foreign Analysts568 cited
  • 2007Differences between domestic accounting standards and IAS: Measurement, determinants and implications546 cited
  • Cited by

    • 2013A Meta-analysis of IFRS Adoption Effects228 cited
    • 2011International Financial Reporting Standards: what are the benefits?211 cited
    • 2011New institutional accounting and IFRS147 cited
    • 2014Who Uses Financial Reports and for What Purpose? Evidence from Capital Providers129 cited
    • 2014Countries’ adoption of the International Financial Reporting Standard for Small and Medium-sized Entities (IFRS for SMEs) – early empirical evidence118 cited
    • 2015Economic consequences of key performance indicators' disclosure quality116 cited
    • 2013A geographic analysis of constituents’ formal participation in the process of international accounting standard setting: Do we have a level playing field?107 cited
    • 2013IAS/IFRS and financial reporting quality: Lessons from the European experience105 cited
    • 2020Compliance with IFRS mandatory disclosure requirements: A structured literature review99 cited
    • 2013Financial reporting and firm valuation: relevance lost or relevance regained?96 cited
    • 2014A Comparison of Between‐Country Measures of Legal Setting and Enforcement of Accounting Standards93 cited
    • 2015Cost Stickiness in Australia: Characteristics and Determinants87 cited
    • 2016On the IASB’s construction of legitimacy – the case of the agenda consultation project81 cited
    • 2011Why Do Private Firms Adopt IFRS?81 cited
    • 2019Integrated reporting and capital markets in an international setting: The role of financial analysts81 cited
    • 2018Does the market reward integrated report quality?76 cited