References

• 2007Financial statement effects of adopting international accounting standards: the case of Germany831 cited
• 1994The Value Relevance of German Accounting Measures: An Empirical Analysis465 cited
• 2007Adoption of IFRS in Spain: Effect on the comparability and relevance of financial reporting439 cited
• 1999The market valuation of IAS versus US-GAAP accounting measures using Form 20-F reconciliations328 cited
• 2009Impact of International Financial Reporting Standard adoption on key financial ratios186 cited
• 2011An analysis of the effect of mandatory adoption of IAS/IFRS on earnings management184 cited
• 2007The Value Relevance of Accounting Income Reported by DAX‐30 German Companies164 cited
• 2004Effects of Adoption of International Financial Reporting Standards in Belgium: The Evidence from BEL-20 Companies146 cited
• 2000The value relevance of IAS reconciliation components: empirical evidence from Finland110 cited
• 2010IFRS adoption in Spain and the United Kingdom: Effects on accounting numbers and relevance98 cited
• 2002Empirical evidence of the effect of European accounting differences on the stock market valuation of earnings and book value95 cited
• 2010Impact of IFRS in New Zealand on Accounts and Earnings Quality87 cited
• 2007IAS/IFRS in Belgium: Quantitative analysis of the impact on the tax burden of companies61 cited