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The costs and benefits of IFRS implementation in the UK and Italy
16 references·16 citing·50 second hopsampled
The costs and benefits of IFRS implementation in the UK and Italy (2013)The costs and benefits of IFRS implementa…Strategic management a stakeholder approach (2010)Strategic management a stakeh…International differences in IFRS policy choice: A research note (2010)International differences in …IFRS: On the Docility of Sophisticated Users in Preserving the Ideal of Comparability (2010)IFRS: On the Docility of Soph…IFRS fair value measurement and accounting policy choice in the United Kingdom and Australia (2010)IFRS fair value measurement a…International financial reporting standards and experts’ perceptions of disclosure quality (2006)International financial repor…Implementing IFRS from the perspective of EU publicly traded companies (2006)Implementing IFRS from the pe…Corporate Governance and Accountability (2004)Corporate Governance and Acco…Convergence with IFRS in an expanding Europe: progress and obstacles identified by large accounting firms’ survey (2004)Convergence with IFRS in an e…Reputation costs: the impetus for voluntary derivative financial instrument reporting (2003)Reputation costs: the impetus…A Comparative Analysis of Earnings Forecasts in Europe (2001)A Comparative Analysis of Ear…Disclosure and the cost of capital: A discussion (1999)Disclosure and the cost of ca…Law and Finance (1998)Law and FinanceFactors Influencing Voluntary Annual Report Disclosures By U.S., U.K. and Continental European Multinational Corporations (1995)Factors Influencing Voluntary…Corporate Incentives for Hedging and Hedge Accounting (1995)Corporate Incentives for Hedg…The Reaction of Investors and Stock Prices to Insider Trading (1992)The Reaction of Investors and…STAKEHOLDER‐AGENCY THEORY (1992)STAKEHOLDER‐AGENCY THEORYThe effect of financial reporting regimes on audit report lags and audit fees: evidence from firms cross-listed in the USA (2022)The effect of financial repor…A systematic literature review on AAOIFI standards (2021)A systematic literature revie…Why choosing IFRS? Benefits of voluntary adoption by European private companies (2020)Why choosing IFRS? Benefits o…Institutional factors and the impact of international financial reporting standards: the Central and Eastern European experience (2020)Institutional factors and the…Implementing IFRS in Saudi Arabia: evidence from publicly traded companies (2020)Implementing IFRS in Saudi Ar…What influences the willingness of Vietnamese accountants to adopt International Financial Reporting Standards (IFRS) by 2025? 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IFRS Adoption and Audit Fees (2012)The effect of IAS/IFRS adoption on earnings management (smoothing): A closer look at competing explanations (2016)Business Research Methods (2022)BUSINESS RESEARCH METHODS (PHƯƠNG PHÁP NGHIÊN CỨU TRONG KINH DOANH) (2023)The Cost of Capital, Corporation Finance and the Theory of Investment (1958)The Determinants of Firms' Hedging Policies (1985)Corporate Conservatism and Relative Compensation (1995)The theory of financial intermediation (1997)Firm Value and Hedging: Evidence from U.S. Oil and Gas Producers (2006)The cost of capital, corporation finance and the theory of investment (2008)The Market for "Lemons": Quality Uncertainty and the Market Mechanism (1970)Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Positive Accounting Theory (1985)Disclosure Practices, Enforcement of Accounting Standards, and Analysts' Forecast Accuracy: An International Study (2003)Evolving sustainably: a longitudinal study of corporate sustainable development (2004)What drives corporate social performance? The role of nation-level institutions (2012)Bid, ask and transaction prices in a specialist market with heterogeneously informed traders (1985)Continuous Auctions and Insider Trading (1985)Noise Trader Risk in Financial Markets (1990)The Cross-Section of Expected Trading Activity (2006)Information Networks: Evidence from Illegal Insider Trading Tips (2014)Do Prices Reveal the Presence of Informed Trading? (2015)An Evolutionary Theory of Economic Change. (1983)Separation of Ownership and Control (1983)INSTRUMENTAL STAKEHOLDER THEORY: A SYNTHESIS OF ETHICS AND ECONOMICS (1995)Moving Beyond Dyadic Ties: A Network Theory of Stakeholder Influences (1997)Stakeholder Theory: The State of the Art (2010)Corporate Disclosure Policy and Analyst Behavior. (1996)The Economic Consequences of Increased Disclosure (2000)The effect of international institutional factors on properties of accounting earnings (2000)Mandatory IFRS Reporting Around the World: Early Evidence on the Economic Consequences (2007)Global Accounting Convergence and the Potential Adoption of IFRS by the U.S. (Part I): Conceptual Underpinnings and Economic Analysis (2010)International Financial Reporting Standards and the quality of financial statement information (2010)A Review of the Earnings Management Literature and Its Implications for Standard Setting (1999)International Accounting Standards and Accounting Quality (2008)Compliance with IFRS 3- and IAS 36-required disclosures across 17 European countries: company- and country-level determinants (2012)The effect of mandatory IFRS adoption on real and accrual-based earnings management activities (2014)Contractibility and Transparency of Financial Statement Information Prepared Under IFRS: Evidence from Debt Contracts Around IFRS Adoption (2015)Legal Determinants of External Finance (1997)Corporate Ownership Around the World (1999)Investor protection and corporate governance (2000)The Colonial Origins of Comparative Development: An Empirical Investigation (2001)The effect of corporate governance on sustainability disclosure (2010)The Role of the Board of Directors in Disseminating Relevant Information on Greenhouse Gases (2010)The Role of the Board in the Dissemination of Integrated Corporate Social Reporting (2012)A Stakeholder Framework for Analyzing and Evaluating Corporate Social Performance (1995)The Stakeholder Theory of the Corporation: Concepts, Evidence, and Implications (1995)Toward a Theory of Stakeholder Identification and Salience: Defining the Principle of who and What Really Counts (1997)
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References

  • 2010Strategic management a stakeholder approach24,023 cited
  • 1998Law and Finance17,902 cited
  • 1992STAKEHOLDER‐AGENCY THEORY2,530 cited
  • 1995Factors Influencing Voluntary Annual Report Disclosures By U.S., U.K. and Continental European Multinational Corporations1,306 cited
  • 2004Corporate Governance and Accountability835 cited
  • 1995Corporate Incentives for Hedging and Hedge Accounting762 cited
  • 2006International financial reporting standards and experts’ perceptions of disclosure quality435 cited
  • 2006Implementing IFRS from the perspective of EU publicly traded companies363 cited
  • 1992The Reaction of Investors and Stock Prices to Insider Trading339 cited
  • 2010International differences in IFRS policy choice: A research note294 cited
  • 2004Convergence with IFRS in an expanding Europe: progress and obstacles identified by large accounting firms’ survey278 cited
  • 2010IFRS fair value measurement and accounting policy choice in the United Kingdom and Australia192 cited
  • 2003Reputation costs: the impetus for voluntary derivative financial instrument reporting184 cited
  • 2010IFRS: On the Docility of Sophisticated Users in Preserving the Ideal of Comparability104 cited
  • 1999

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Disclosure and the cost of capital: A discussion
96 cited
  • 2001A Comparative Analysis of Earnings Forecasts in Europe86 cited
  • Cited by

    • 2017IFRS adoption challenges in developing economies: an Indian perspective61 cited
    • 2018Ideological hegemony and consent to IFRS: Insights from practitioners in Greece49 cited
    • 2021A systematic literature review on AAOIFI standards47 cited
    • 2020Institutional factors and the impact of international financial reporting standards: the Central and Eastern European experience45 cited
    • 2016How institutional factors and IFRS affect the value relevance of conservative and non-conservative banks36 cited
    • 2016IFRS adoption in ASEAN countries35 cited
    • 2018Perceived costs and benefits of IFRS adoption in Saudi Arabia: An exploratory study34 cited
    • 2018What influences the willingness of Vietnamese accountants to adopt International Financial Reporting Standards (IFRS) by 2025?32 cited
    • 2020Implementing IFRS in Saudi Arabia: evidence from publicly traded companies30 cited
    • 2016Insights on CFOs’ Perceptions about Impairment Testing Under IAS 3629 cited
    • 2016A theoretical model of stakeholder perceptions of a new financial reporting system28 cited
    • 2020Why choosing IFRS? Benefits of voluntary adoption by European private companies26 cited
    • 2015Implementación de norma internacional de inventarios en Colombia24 cited
    • 2018IFRS Adoption and Value Relevance of Accounting Information: Evidence from a Developing Country24 cited
    • 2022The effect of financial reporting regimes on audit report lags and audit fees: evidence from firms cross-listed in the USA23 cited
    • 2018The Value Relevance of IFRS Adoption in Indonesia21 cited