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The Effect of IFRS Adoption Conditional Upon the Level of Pre-adoption Divergence
16 references·16 citing·28 second hopsampled
The Effect of IFRS Adoption Conditional Upon the Level of Pre-adoption Divergence (2014)The Effect of IFRS Adoption Conditional U…Detecting Earnings Management (2012)Detecting Earnings ManagementThe effects of bonus schemes on accounting decisions (2011)The effects of bonus schemes …The law and economics of self-dealing (2008)The law and economics of self…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…Incentives versus standards: properties of accounting income in four East Asian countries (2003)Incentives versus standards: …Earnings management and investor protection: an international comparison (2003)Earnings management and inves…The effect of international institutional factors on properties of accounting earnings (2000)The effect of international i…Stock Markets, Banks, and Economic Growth (1999)Stock Markets, Banks, and Eco…A Review of the Earnings Management Literature and Its Implications for Standard Setting (1999)A Review of the Earnings Mana…Law and Finance (1998)Law and FinanceA Survey of Corporate Governance (1997)A Survey of Corporate Governa…Stock Markets, Banks, and Economic Growth (1996)Stock Markets, Banks, and Eco…Detecting Earnings Management. (1995)Detecting Earnings Management.The effect of bonus schemes on accounting decisions (1985)The effect of bonus schemes o…Towards a Positive Theory of the Determination of Accounting Standards. (1978)Towards a Positive Theory of …The roles and interplay of enforcers and auditors in the context of accounting fraud: a review of the accounting literature (2023)The roles and interplay of en…The adoption of IFRS for SMEs in the northern sector of Ghana: A case of structural equation modeling (2023)The adoption of IFRS for SMEs…IFRS 9 implementation and bank risk (2023)IFRS 9 implementation and ban…The relationship between the adoption of international public sector accounting standards and sources of government financing: evidence from developing countries (2022)The relationship between the …The Effect of IPSAS Adoption on Governance Quality: Evidence from Developing and Developed Countries (2022)The Effect of IPSAS Adoption …International financial reporting standards, domestic debt finance and institutional quality: Evidence from developing countries (2021)International financial repor…The Role of National Culture in International Financial Reporting Standards Adoption (2020)The Role of National Culture …The Historical and Current Status of Global IFRS Adoption: Obstacles and Opportunities for Researchers (2020)The Historical and Current St…IFRS adoption, financial reporting quality and cost of capital: a life cycle perspective (2019)IFRS adoption, financial repo…A review of literature on IFRS in Africa (2019)A review of literature on IFR…A review of the current debate on the determinants and consequences of mandatory IFRS adoption (2018)A review of the current debat…A reinvestigation into accounting quality following global IFRS adoption: Evidence via earnings distributions (2018)A reinvestigation into accoun…The IFRS Adoption Reform through the Lens of Neoinstitutionalism: The Case of the Russian Federation (2016)The IFRS Adoption Reform thro…Cost-benefit analysis of IFRS adoption: developed and emerging countries (2016)Cost-benefit analysis of IFRS…The Effects of Mandatory IFRS Adoption in the EU: A Review of Empirical Research (2015)The Effects of Mandatory IFRS…Accounting quality in the pre-/post-IFRS adoption periods and the impact on audit committee effectiveness — Evidence from Australia (2014)Accounting quality in the pre…The Nature of the Firm (1937)Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Separation of Ownership and Control (1983)Investor protection and corporate governance (2000)The Cost of Capital, Corporation Finance and the Theory of Investment (1958)Legal Determinants of External Finance (1997)The Colonial Origins of Comparative Development: An Empirical Investigation (2001)An Empirical Evaluation of Accounting Income Numbers (1968)Risk, Return, and Equilibrium: Empirical Tests (1973)Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature (2001)Understanding earnings quality: A review of the proxies, their determinants and their consequences (2010)Corporate Ownership Around the World (1999)The economic implications of corporate financial reporting (2005)Earnings Management During Import Relief Investigations (1991)Accounting earnings and cash flows as measures of firm performance (1994)Debt covenant violation and manipulation of accruals (1994)Agency Costs of Free Cash Flow, Corporate Finance, and Takeovers (1986)The Economic Consequences of Legal Origins (2008)Women on Boards and Firm Financial Performance: A Meta-Analysis (2014)Do institutional investors drive corporate social responsibility? International evidence (2018)Agency Problems and the Theory of the Firm (1980)Causes and Consequences of Earnings Manipulation: An Analysis of Firms Subject to Enforcement Actions by the SEC* (1996)Earnings management to avoid earnings decreases and losses (1997)Earnings Management through Real Activities Manipulation (2003)Performance matched discretionary accrual measures (2005)Financial intermediation and growth: Causality and causes (2000)Finance and Growth: Theory and Evidence (2004)Law, finance, and economic growth in China (2005)
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References

  • 1998Law and Finance17,902 cited
  • 1997A Survey of Corporate Governance16,237 cited
  • 1995Detecting Earnings Management.6,532 cited
  • 2003Earnings management and investor protection: an international comparison5,395 cited
  • 1999A Review of the Earnings Management Literature and Its Implications for Standard Setting4,637 cited
  • 1996Stock Markets, Banks, and Economic Growth3,889 cited
  • 2012Detecting Earnings Management3,821 cited
  • 2008The law and economics of self-dealing3,514 cited
  • 1985The effect of bonus schemes on accounting decisions3,311 cited
  • 2000The effect of international institutional factors on properties of accounting earnings3,198 cited
  • 2008International Accounting Standards and Accounting Quality3,050 cited
  • 1999Stock Markets, Banks, and Economic Growth2,881 cited
  • 1978Towards a Positive Theory of the Determination of Accounting Standards.2,664 cited
  • 2011The effects of bonus schemes on accounting decisions2,579 cited
  • 2008Mandatory IFRS Reporting around the World: Early Evidence on the Economic Consequences2,174 cited
  • 2003

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Incentives versus standards: properties of accounting income in four East Asian countries
2,078 cited

Cited by

  • 2014Accounting quality in the pre-/post-IFRS adoption periods and the impact on audit committee effectiveness — Evidence from Australia69 cited
  • 2015The Effects of Mandatory IFRS Adoption in the EU: A Review of Empirical Research68 cited
  • 2018A review of the current debate on the determinants and consequences of mandatory IFRS adoption64 cited
  • 2016Cost-benefit analysis of IFRS adoption: developed and emerging countries59 cited
  • 2020The Historical and Current Status of Global IFRS Adoption: Obstacles and Opportunities for Researchers58 cited
  • 2018A reinvestigation into accounting quality following global IFRS adoption: Evidence via earnings distributions54 cited
  • 2019IFRS adoption, financial reporting quality and cost of capital: a life cycle perspective54 cited
  • 2020The Role of National Culture in International Financial Reporting Standards Adoption47 cited
  • 2022The Effect of IPSAS Adoption on Governance Quality: Evidence from Developing and Developed Countries44 cited
  • 2022The relationship between the adoption of international public sector accounting standards and sources of government financing: evidence from developing countries41 cited
  • 2023IFRS 9 implementation and bank risk40 cited
  • 2016The IFRS Adoption Reform through the Lens of Neoinstitutionalism: The Case of the Russian Federation39 cited
  • 2021International financial reporting standards, domestic debt finance and institutional quality: Evidence from developing countries36 cited
  • 2019A review of literature on IFRS in Africa30 cited
  • 2023The adoption of IFRS for SMEs in the northern sector of Ghana: A case of structural equation modeling29 cited
  • 2023The roles and interplay of enforcers and auditors in the context of accounting fraud: a review of the accounting literature27 cited