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An empirical insight on Spanish listed companies’ perceptions of International Financial Reporting Standards
16 references·10 citing·41 second hopsampled
An empirical insight on Spanish listed companies’ perceptions of International Financial Reporting Standards (2010)An empirical insight on Spanish listed co…Why do countries matter so much for corporate governance?☆ (2007)Why do countries matter so mu…Differences between domestic accounting standards and IAS: Measurement, determinants and implications (2007)Differences between domestic …Adoption of IFRS in Spain: Effect on the comparability and relevance of financial reporting (2007)Adoption of IFRS in Spain: Ef…The survival of international differences under IFRS: towards a research agenda (2006)The survival of international…International Financial Reporting Standards (IFRS): pros and cons for investors (2006)International Financial Repor…Implementing IFRS from the perspective of EU publicly traded companies (2006)Implementing IFRS from the pe…The economic implications of corporate financial reporting (2005)The economic implications of …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: …IAS Versus U.S. GAAP: Information Asymmetry–Based Evidence from Germany's New Market (2003)IAS Versus U.S. GAAP: Informa…Firm‐level Disclosures and the Relative Roles of Culture and Legal Origin (2003)Firm‐level Disclosures and th…Disclosure Practices, Enforcement of Accounting Standards, and Analysts' Forecast Accuracy: An International Study (2003)Disclosure Practices, Enforce…Infrastructure Requirements for an Economically Efficient System of Public Financial Reporting and Disclosure (2001)Infrastructure Requirements f…The effect of international institutional factors on properties of accounting earnings (2000)The effect of international i…Law and Finance (1998)Law and FinanceTheory of the firm: Managerial behavior, agency costs and ownership structure (1976)Theory of the firm: Manageria…Institutional factors and the impact of international financial reporting standards: the Central and Eastern European experience (2020)Institutional factors and the…Determinants of IFRS compliance in Africa: analysis of stakeholder attributes (2019)Determinants of IFRS complian…IFRS adoption: A costly change that keeps on costing (2017)IFRS adoption: A costly chang…Insights on CFOs’ Perceptions about Impairment Testing Under IAS 36 (2016)Insights on CFOs’ Perceptions…IFRS adoption in ASEAN countries (2016)IFRS adoption in ASEAN countr…Compliance with IAS/IFRS and firm characteristics: evidence from the emerging capital market of Turkey (2016)Compliance with IAS/IFRS and …Preparedness for and perception of IFRS for SMEs: evidence from Turkey (2014)Preparedness for and percepti…Factors influencing the preparedness of large unlisted companies to implement adapted International Financial Reporting Standards in Portugal (2012)Factors influencing the prepa…A Story About IAS/IFRS Implementation in Romania: An Institutional and Structuration Theory Perspective (2012)A Story About IAS/IFRS Implem…Ownership structure and forecast accuracy in Spain (2011)Ownership structure and forec…The relevance of the value relevance literature for financial accounting standard setting: another view (2001)Evidence from Auditors about Managers' and Auditors' Earnings Management Decisions (2002)Financial Accounting Standards Board (FASB) (2008)Market and Political/Regulatory Perspectives on the Recent Accounting Scandals (2009)A Review of the IFRS-Adoption Literature (2015)Financial statement comparability and expected crash risk (2016)An Empirical Evaluation of Accounting Income Numbers (1968)Job Market Signaling (1973)Positive Accounting Theory (1985)Earnings management and investor protection: an international comparison (2003)A review of tax research (2010)Understanding earnings quality: A review of the proxies, their determinants and their consequences (2010)The Nature of the Firm (1937)Full Disclosure (2007)The Role of the Board of Directors in Disseminating Relevant Information on Greenhouse Gases (2010)Political Incentives to Suppress Negative Information: Evidence from Chinese Listed Firms (2014)CAPITAL ASSET PRICES: A THEORY OF MARKET EQUILIBRIUM UNDER CONDITIONS OF RISK* (1964)The Pricing of Options and Corporate Liabilities (1973)Separation of Ownership and Control (1983)Corporate financing and investment decisions when firms have information that investors do not have (1984)Earnings Management During Import Relief Investigations (1991)Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature (2001)The theory and practice of corporate finance: evidence from the field (2001)Earnings Management through Real Activities Manipulation (2003)Voluntary Nonfinancial Disclosure and the Cost of Equity Capital: The Initiation of Corporate Social Responsibility Reporting (2010)The Cost of Capital, Corporation Finance and the Theory of Investment (1958)Legal Determinants of External Finance (1997)Investor protection and corporate governance (2000)The Colonial Origins of Comparative Development: An Empirical Investigation (2001)Risk, Return, and Equilibrium: Empirical Tests (1973)Specification Tests in Econometrics (1978)Corporate Ownership Around the World (1999)International Differences in the Cost of Equity Capital: Do Legal Institutions and Securities Regulation Matter? (2006)Nonfinancial Disclosure and Analyst Forecast Accuracy: International Evidence on Corporate Social Responsibility Disclosure (2012)A Survey of Corporate Governance (1997)The Economic Consequences of Legal Origins (2008)Assurance on Sustainability Reports: An International Comparison (2009)Do institutional investors drive corporate social responsibility? International evidence (2018)IFRS Adoption and Accounting Quality: A Review (2007)Does Mandatory Adoption of IFRS Improve Accounting Quality? Preliminary Evidence (2011)ESG practices and the cost of debt: Evidence from EU countries (2019)
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References

  • 1976Theory of the firm: Managerial behavior, agency costs and ownership structure71,441 cited
  • 1998Law and Finance17,902 cited
  • 2005The economic implications of corporate financial reporting6,337 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
  • 2006International Financial Reporting Standards (IFRS): pros and cons for investors1,273 cited
  • 2003Disclosure Practices, Enforcement of Accounting Standards, and Analysts' Forecast Accuracy: An International Study1,266 cited
  • 2007Why do countries matter so much for corporate governance?☆1,211 cited
  • 2001Infrastructure Requirements for an Economically Efficient System of Public Financial Reporting and Disclosure811 cited
  • 2003Principles-Based Accounting Standards582 cited
  • 2007Differences between domestic accounting standards and IAS: Measurement, determinants and implications546 cited
  • 2003IAS Versus U.S. GAAP: Information Asymmetry–Based Evidence from Germany's New Market529 cited
  • 2003Firm‐level Disclosures and the Relative Roles of Culture and Legal Origin507 cited
  • 2007Adoption of IFRS in Spain: Effect on the comparability and relevance of financial reporting

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439 cited
  • 2006The survival of international differences under IFRS: towards a research agenda419 cited
  • 2006Implementing IFRS from the perspective of EU publicly traded companies363 cited
  • Cited by

    • 2019Determinants of IFRS compliance in Africa: analysis of stakeholder attributes52 cited
    • 2020Institutional factors and the impact of international financial reporting standards: the Central and Eastern European experience45 cited
    • 2017IFRS adoption: A costly change that keeps on costing38 cited
    • 2012Factors influencing the preparedness of large unlisted companies to implement adapted International Financial Reporting Standards in Portugal36 cited
    • 2012A Story About IAS/IFRS Implementation in Romania: An Institutional and Structuration Theory Perspective36 cited
    • 2016IFRS adoption in ASEAN countries35 cited
    • 2016Compliance with IAS/IFRS and firm characteristics: evidence from the emerging capital market of Turkey30 cited
    • 2014Preparedness for and perception of IFRS for SMEs: evidence from Turkey29 cited
    • 2016Insights on CFOs’ Perceptions about Impairment Testing Under IAS 3629 cited
    • 2011Ownership structure and forecast accuracy in Spain21 cited