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The Effects of IFRS 7 Adoption on Bank Disclosure in Europe
16 references·16 citing·44 second hopsampled
The Effects of IFRS 7 Adoption on Bank Disclosure in Europe (2009)The Effects of IFRS 7 Adoption on Bank Di…Basel Committee On Banking Supervision (2010)Basel Committee On Banking Su…The crisis of fair-value accounting: Making sense of the recent debate (2009)The crisis of fair-value acco…Risk management and calculative cultures (2008)Risk management and calculati…Case Study Research in Accounting (2008)Case Study Research in Accoun…The survival of international differences under IFRS: towards a research agenda (2006)The survival of international…Does Recognition versus Disclosure Matter? Evidence from Value-Relevance of Banks' Recognized and Disclosed Derivative Financial Instruments (2006)Does Recognition versus Discl…Principles-Based Accounting Standards (2003)Principles-Based Accounting S…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…Risk Management in Banking (2002)Risk Management in BankingEmpirical research on accounting choice (2001)Empirical research on account…The effect of international institutional factors on properties of accounting earnings (2000)The effect of international i…Towards a General Model of the Reasons for International Differences in Financial Reporting (1998)Towards a General Model of th…Microeconomics of Banking (1997)Microeconomics of BankingValue-relevance of banks' derivatives disclosures (1996)Value-relevance of banks' der…Financial Intermediation and Delegated Monitoring (1984)Financial Intermediation and …A systematic literature review on risk disclosure research: State-of-the-art and future research agenda (2022)A systematic literature revie…Meta‐analysis of the Impact of Adoption of IFRS on Financial Reporting Comparability, Market Liquidity, and Cost of Capital (2021)Meta‐analysis of the Impact o…What drives risk disclosure in Islamic and conventional banks? An international comparison (2020)What drives risk disclosure i…The Value Relevance of Risk Disclosure: An Analysis of the Banking Sector (2020)The Value Relevance of Risk D…The joint effect of corporate risk disclosure and corporate governance on firm value (2020)The joint effect of corporate…The IASB and Comparability of International Financial Reporting: Research Evidence and Implications (2020)The IASB and Comparability of…Corporate governance and compliance with IFRS 7 (2020)Corporate governance and comp…Risk-related disclosure: a review of the literature and an agenda for future research (2019)Risk-related disclosure: a re…Does the IFRS 15 impact earnings management? Initial evidence from Italian listed companies (2019)Does the IFRS 15 impact earni…Introducing More IFRS Principles of Disclosure – Will the Poor Disclosers Improve? 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this work references cited by second hop· second hop is a sample of the most-cited connections

References

  • 1984Financial Intermediation and Delegated Monitoring8,393 cited
  • 2003Earnings management and investor protection: an international comparison5,395 cited
  • 2000The effect of international institutional factors on properties of accounting earnings3,198 cited
  • 2003Incentives versus standards: properties of accounting income in four East Asian countries2,078 cited
  • 2001Empirical research on accounting choice1,764 cited
  • 1997Microeconomics of Banking1,623 cited
  • 2010Basel Committee On Banking Supervision1,591 cited
  • 2009The crisis of fair-value accounting: Making sense of the recent debate805 cited
  • 1998Towards a General Model of the Reasons for International Differences in Financial Reporting644 cited
  • 2003Principles-Based Accounting Standards582 cited
  • 2008Risk management and calculative cultures462 cited
  • 2006The survival of international differences under IFRS: towards a research agenda419 cited
  • 2002Risk Management in Banking400 cited
  • 2006Does Recognition versus Disclosure Matter? Evidence from Value-Relevance of Banks' Recognized and Disclosed Derivative Financial Instruments377 cited
  • 2008Case Study Research in Accounting364 cited

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

  • 1996Value-relevance of banks' derivatives disclosures356 cited
  • Cited by

    • 2013Mandatory Disclosure, Voluntary Disclosure, and Stock Market Liquidity: Evidence from the EU Bank Stress Tests138 cited
    • 2022A systematic literature review on risk disclosure research: State-of-the-art and future research agenda100 cited
    • 2011Risk-related disclosure practices in the annual reports of Portuguese credit institutions: An exploratory study85 cited
    • 2016The impact of the institutional environment on the value relevance of fair values81 cited
    • 2014(Un)useful risk disclosure: explanations from the Italian banks56 cited
    • 2020The joint effect of corporate risk disclosure and corporate governance on firm value54 cited
    • 2020What drives risk disclosure in Islamic and conventional banks? An international comparison53 cited
    • 2018Introducing More IFRS Principles of Disclosure – Will the Poor Disclosers Improve?48 cited
    • 2020The Value Relevance of Risk Disclosure: An Analysis of the Banking Sector48 cited
    • 2020The IASB and Comparability of International Financial Reporting: Research Evidence and Implications37 cited
    • 2020Corporate governance and compliance with IFRS 736 cited
    • 2013The Case for Global Accounting Standards: Arguments and Evidence36 cited
    • 2019Does the IFRS 15 impact earnings management? Initial evidence from Italian listed companies34 cited
    • 2021Meta‐analysis of the Impact of Adoption of IFRS on Financial Reporting Comparability, Market Liquidity, and Cost of Capital33 cited
    • 2019Risk-related disclosure: a review of the literature and an agenda for future research32 cited
    • 2013The effects of mandatory IFRS adoption: A review of evidence based on accounting standard setting criteria32 cited