Citation map · Study

SZodixStudyAcademic Library

Shelves Open access

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

The impact of IFRS on net income and equity: evidence from Italian listed companies

16 references·5 citing·41 second hop

FromToDepth

this work references cited by second hop

References

2007Financial statement effects of adopting international accounting standards: the case of Germany831 cited
2005International Accounting Standards and Accounting Quality734 cited
2001Domestic Accounting Standards, International Accounting Standards, and the Predictability of Earnings706 cited
1981Comparative International Accounting672 cited
2005Earnings management under German GAAP versus IFRS672 cited
2005The introduction of International Accounting Standards in Europe: Implications for international convergence353 cited
2005Voluntary adoption of non-local GAAP in the European Union: A study of determinants and consequences349 cited
1998Why Firms Comply Voluntarily with IAS: an Empirical Analysis with Swiss Data338 cited
2003Compliance with the Disclosure Requirements of Germany's New Market: IAS Versus US GAAP325 cited
2001Non-US Firms' Accounting Standard Choices243 cited
2000Disclosure Level and Compliance with IASs: A Comparison of Companies With and Without U.S. Listings and Filings235 cited
2004International Convergence of Accounting Practices: Choosing between IAS and US GAAP232 cited
1999An empirical investigation of multinational firms' compliance with International Accounting Standards222 cited
2005The adoption of International Accounting Standards in the European Union

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

205 cited

1980The Impact of International Accounting Differences from a Security-Analysis Perspective: Some European Evidence188 cited

2001Disclosure Level and Compliance with IASs: A Comparison of Companies with and without U.S. Listings and Filings154 cited

Cited by

2021Firm size sensitivity on the correlation between financing choice and firm value37 cited
2016Insights on CFOs’ Perceptions about Impairment Testing Under IAS 3629 cited
2015The Challenges Faced by Reporting Entities on Their Transition to International Financial Reporting Standards: A Qualitative Study26 cited
2017Does other comprehensive income matter in credit-oriented systems? Analyzing the Italian context26 cited
2022Review of IFRS consequences in Europe: An enforcement perspective20 cited