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Accounting Standards, Financial Reporting Outcomes, and Enforcement

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References

1997Legal Determinants of External Finance9,776 cited
2003Earnings management and investor protection: an international comparison5,395 cited
2008The law and economics of self-dealing3,514 cited
2000The effect of international institutional factors on properties of accounting earnings3,198 cited
2006What Works in Securities Laws?2,787 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
2003Incentives versus standards: properties of accounting income in four East Asian countries2,078 cited
1997Legal Determinants of External Finance2,032 cited
2006The Importance of Reporting Incentives: Earnings Management in European Private and Public Firms1,687 cited
2008Governance Matters VII: Aggregate And Individual Governance Indicators 1996-20071,061 cited
2005Earnings management and cross listing: Are reconciled earnings comparable to US earnings?Π785 cited
2011The impact of mandatory IFRS adoption on foreign mutual fund ownership: The role of comparability721 cited
2008Economic Consequences of Financial Reporting and Disclosure Regulation: A Review and Suggestions for Future Research689 cited

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2004Can foreign firms bond themselves effectively by renting U.S. securities laws?615 cited

2005The Law and Economics of Self-Dealing497 cited

Cited by

2012Is integrated reporting determined by a country's legal system? An exploratory study388 cited
2012Compliance with IFRS 3- and IAS 36-required disclosures across 17 European countries: company- and country-level determinants292 cited
2015Impact of the Institutional Macro Context on the Voluntary Disclosure of CSR Information286 cited
2011Mandatory IFRS Adoption and Accounting Quality of European Banks (2011), with Günther Gebhardt267 cited
2014The effect of mandatory IFRS adoption on real and accrual-based earnings management activities256 cited
2014The Effect of Tax Authority Monitoring and Enforcement on Financial Reporting Quality245 cited
2016Understanding the Relation between Financial Reporting Quality and Audit Quality243 cited
2022Impact of ESG disclosure and financial reporting quality on investment efficiency228 cited
2015Foreign Institutional Ownership and the Global Convergence of Financial Reporting Practices213 cited
2012The Impact of Mandatory IFRS Adoption on Accounting Quality: Evidence from Australia199 cited
2010Do earnings reported under IFRS tell us more about future earnings and cash flows?188 cited
2011Determinants of Disclosure Noncompliance and the Effect of the SEC Review: Evidence from the 2006 Mandated Compensation Disclosure Regulations181 cited
2014The Effect of Mandatory IFRS Adoption on Conditional Conservatism in Europe169 cited
2011Changes in value relevance of accounting information upon IFRS adoption: Evidence from Australia168 cited
2023Board gender diversity, quotas, and ESG disclosure: Global evidence165 cited
2016Mandatory IFRS adoption: the trade-off between accrual-based and real earnings management147 cited