Citation map · Study

SZodixStudyAcademic Library

Shelves Open access

Study · an open academic library·Metadata from OpenAlex (CC0)·Shelves·OpenAlex metadata, de-duplicated

Mandating IFRS in an Unfavorable Environment: The Greek Experience

16 references·16 citing·32 second hopsampled

FromToDepth

this work references cited by second hop· second hop is a sample of the most-cited connections

References

1998Law and Finance17,902 cited
2008Estimating Standard Errors in Finance Panel Data Sets: Comparing Approaches10,793 cited
1997Legal Determinants of External Finance9,776 cited
2003Earnings management and investor protection: an international comparison5,395 cited
1995Earnings, Book Values, and Dividends in Equity Valuation*5,061 cited
1997The conservatism principle and the asymmetric timeliness of earnings13,988 cited
2008The law and economics of self-dealing3,514 cited
2000The effect of international institutional factors on properties of accounting earnings3,198 cited
2008International Accounting Standards and Accounting Quality3,050 cited
1996Do Stock Prices Fully Reflect Information in Accruals and Cash Flows About Future Earnings?2,636 cited
1994Accounting earnings and cash flows as measures of firm performance2,584 cited
2004Earnings quality in UK private firms: comparative loss recognition timeliness2,377 cited
1995The information content of losses2,315 cited
1997Do Stock Prices Fully Reflect Information in Accruals and Cash Flows about Future Earnings?2,181 cited
2008Mandatory IFRS Reporting around the World: Early Evidence on the Economic Consequences

Only edges whose both ends are imported exist here. Widen the year window, or show the whole map. Back to the work

2,174 cited

2003Incentives versus standards: properties of accounting income in four East Asian countries2,078 cited

Cited by

2013Audit opinion and earnings management: Evidence from Greece117 cited
2013IAS/IFRS and financial reporting quality: Lessons from the European experience105 cited
2012Earnings management and the role of auditors in an unusual IFRS context: The case of Greece97 cited
2012International Financial Reporting Standards in an Emerging Economy: Lessons from Romania91 cited
2015Financial Reporting Quality - Before and After IFRS Adoption Using NiCE Qualitative Characteristics Measurement81 cited
2014The Impact of IFRS Adoption on Value Relevance of Earnings and Book Value of Equity: The Case of Emerging Markets in African and Asian Regions78 cited
2015Isomorphism and resistance in implementing IFRS 10 and IFRS 1268 cited
2013Effects of IFRS Adoption on Tax-induced Incentives for Financial Earnings Management: Evidence from Greece62 cited
2014Goodwill under IFRS: Relevance and disclosures in an unfavorable environment60 cited
2013Adopsi IFRS dan Relevansi Nilai Informasi Akuntansi57 cited
2013Russian Accounting System: Value Relevance of Reported Information and the IFRS Adoption Perspective51 cited
2015Tensions between politico‐institutional factors and accounting regulation in a developing economy: insights from institutional theory49 cited
2018Ideological hegemony and consent to IFRS: Insights from practitioners in Greece49 cited
2012Does IFRs convergence improve quality of accounting information? Evidence from the Chinese stock market48 cited
2020Institutional factors and the impact of international financial reporting standards: the Central and Eastern European experience45 cited
2016International accounting standards and accounting quality in code-law countries43 cited