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Mandatory adoption of IFRS and timely loss recognition across Europe: The effect of corporate finance incentives
16 references·5 citing·36 second hop
Mandatory adoption of IFRS and timely loss recognition across Europe: The effect of corporate finance incentives (2015)Mandatory adoption of IFRS and timely los…International Accounting Standards and Accounting Quality (2008)International Accounting Stan…Estimating Standard Errors in Finance Panel Data Sets: Comparing Approaches (2006)Estimating Standard Errors in…The market pricing of accruals quality (2005)The market pricing of accrual…Performance matched discretionary accrual measures (2005)Performance matched discretio…Earnings quality in UK private firms: comparative loss recognition timeliness (2004)Earnings quality in UK privat…Conservatism in Accounting Part I: Explanations and Implications (2003)Conservatism in Accounting Pa…Essays on disclosure (2001)Essays on disclosureThe effect of international institutional factors on properties of accounting earnings (2000)The effect of international i…The Economic Consequences of Increased Disclosure (2000)The Economic Consequences of …Law and Finance (1998)Law and FinanceThe conservatism principle and the asymmetric timeliness of earnings1 (1997)The conservatism principle an…Law and Finance (1996)Law and FinanceMonitoring and Reputation: The Choice between Bank Loans and Directly Placed Debt (1991)Monitoring and Reputation: Th…Disclosure, Liquidity, and the Cost of Capital (1991)Disclosure, Liquidity, and th…What's different about banks? (1985)What's different about banks?Positive Accounting Theory (1985)Positive Accounting TheoryNew insights into IFRS and earnings quality: what conclusions to draw from the French experience? (2020)New insights into IFRS and ea…The impact of regulations on compliance costs, risk-taking, and reporting quality of the EU banks (2019)The impact of regulations on …The impact of accounting reform on accounting quality: Evidence from Nigeria (2019)The impact of accounting refo…Product market competition, regulatory changes, ownership structure and accounting conservatism (2017)Product market competition, r…Does IFRS Adoption Increase the Accuracy of Chinese Analysts’ Forecasts? (2017)Does IFRS Adoption Increase t…An Empirical Evaluation of Accounting Income Numbers (1968)Dividend Policy under Asymmetric Information (1985)Understanding earnings quality: A review of the proxies, their determinants and their consequences (2010)Risk, Return, and Equilibrium: Empirical Tests (1973)The Cross-Section of Expected Stock Returns (1992)Common risk factors in the returns on stocks and bonds (1993)How does financial reporting quality relate to investment efficiency? (2009)Does Corporate Social Responsibility Affect the Cost of Capital? (2010)Optimal contracts and competitive markets with costly state verification (1979)Reputation and imperfect information (1982)Financial Intermediation and Delegated Monitoring (1984)The Benefits of Lending Relationships: Evidence from Small Business Data (1994)Financial Intermediation, Loanable Funds, and The Real Sector (1997)The economics of small business finance: The roles of private equity and debt markets in the financial growth cycle (1998)The Cost of Capital, Corporation Finance and the Theory of Investment (1958)Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Legal Determinants of External Finance (1997)Corporate Ownership Around the World (1999)Investor protection and corporate governance (2000)The Colonial Origins of Comparative Development: An Empirical Investigation (2001)Earnings management to avoid earnings decreases and losses (1997)Earnings management and investor protection: an international comparison (2003)Mandatory IFRS Reporting around the World: Early Evidence on the Economic Consequences (2008)The Economics of Disclosure and Financial Reporting Regulation: Evidence and Suggestions for Future Research (2016)Experimental and Quasi-Experimental Designs for Research (1963)Earnings Management During Import Relief Investigations (1991)Earnings Management through Real Activities Manipulation (2003)A review of archival auditing research (2014)Specification Tests in Econometrics (1978)Econometric Analysis of Cross Section and Panel Data (2001)Robust Standard Errors for Panel Regressions with Cross-Sectional Dependence (2007)Robust Inference With Multiway Clustering (2011)Policy Uncertainty and Corporate Investment (2015)Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature (2001)The economic implications of corporate financial reporting (2005)Voluntary Nonfinancial Disclosure and the Cost of Equity Capital: The Initiation of Corporate Social Responsibility Reporting (2010)
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References

  • 1998Law and Finance17,902 cited
  • 2006Estimating Standard Errors in Finance Panel Data Sets: Comparing Approaches11,238 cited
  • 2005Performance matched discretionary accrual measures6,963 cited
  • 1985Positive Accounting Theory5,837 cited
  • 1997The conservatism principle and the asymmetric timeliness of earnings13,988 cited
  • 1991Disclosure, Liquidity, and the Cost of Capital3,828 cited
  • 1991Monitoring and Reputation: The Choice between Bank Loans and Directly Placed Debt3,294 cited
  • 2000The effect of international institutional factors on properties of accounting earnings3,198 cited
  • 2005The market pricing of accruals quality3,101 cited
  • 2008International Accounting Standards and Accounting Quality3,050 cited
  • 2003Conservatism in Accounting Part I: Explanations and Implications2,768 cited
  • 2001Essays on disclosure2,478 cited
  • 1996Law and Finance2,451 cited
  • 2004Earnings quality in UK private firms: comparative loss recognition timeliness2,377 cited
  • 2000The Economic Consequences of Increased Disclosure2,369 cited
  • 1985What's different about banks?

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Cited by

  • 2020New insights into IFRS and earnings quality: what conclusions to draw from the French experience?21 cited
  • 2019The impact of regulations on compliance costs, risk-taking, and reporting quality of the EU banks18 cited
  • 2019The impact of accounting reform on accounting quality: Evidence from Nigeria16 cited
  • 2017Product market competition, regulatory changes, ownership structure and accounting conservatism13 cited
  • 2017Does IFRS Adoption Increase the Accuracy of Chinese Analysts’ Forecasts?11 cited