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Earnings changes associated with relaxing the reconciliation requirement in non-U.S. firms’ SEC filings
16 references·2 citing·30 second hopsampled
Earnings changes associated with relaxing the reconciliation requirement in non-U.S. firms’ SEC filings (2014)Earnings changes associated with relaxing…Incentives or Standards: What Determines Accounting Quality Changes around IFRS Adoption? (2015)Incentives or Standards: What…Are IFRS-based and US GAAP-based accounting amounts comparable? (2012)Are IFRS-based and US GAAP-ba…Adopting a Label: Heterogeneity in the Economic Consequences Around IAS/IFRS Adoptions (2012)Adopting a Label: Heterogenei…Private Benefits of Control, Ownership, and the Cross‐listing Decision (2009)Private Benefits of Control, …International Accounting Standards and Accounting Quality (2008)International Accounting Stan…Implementing IFRS from the perspective of EU publicly traded companies (2006)Implementing IFRS from the pe…Earnings management and cross listing: Are reconciled earnings comparable to US earnings?Π (2005)Earnings management and cross…Costs of Equity and Earnings Attributes (2004)Costs of Equity and Earnings …Can foreign firms bond themselves effectively by renting U.S. securities laws? (2004)Can foreign firms bond themse…Accounting Choice, Home Bias, and U.S. Investment in Non‐U.S. Firms (2004)Accounting Choice, Home Bias,…Incentives versus standards: properties of accounting income in four East Asian countries (2003)Incentives versus standards: …How Representative Are Firms That Are Cross‐Listed in the United States? An Analysis of Accounting Quality (2003)How Representative Are Firms …Earnings management and investor protection: an international comparison (2003)Earnings management and inves…Has the Information Content of Quarterly Earnings Announcements Declined in the Past Three Decades? (2002)Has the Information Content o…The effect of international institutional factors on properties of accounting earnings (2000)The effect of international i…The conservatism principle and the asymmetric timeliness of earnings1 (1997)The conservatism principle an…Antitakeover legislation and accounting conservatism: New evidence (2017)Antitakeover legislation and …Does the 20-F Reconciliation Affect Investors' Perception of Comparability between Foreign Private Issuers (FPIs) and U.S. Firms? (2016)Does the 20-F Reconciliation …Law and Finance (1998)The Role of International Financial Reporting Standards in Accounting Quality: Evidence from the European Union (2010)Understanding earnings quality: A review of the proxies, their determinants and their consequences (2010)Does Mandatory IFRS Adoption Improve the Information Environment?* (2012)Mandatory CSR and sustainability reporting: economic analysis and literature review (2021)Positive Accounting Theory (1985)Intended and Unintended Consequences of Mandatory IFRS Adoption: A Review of Extant Evidence and Suggestions for Future Research (2012)A Review of the IFRS-Adoption Literature (2015)An Empirical Evaluation of Accounting Income Numbers (1968)Dividend Policy under Asymmetric Information (1985)Risk, Return, and Equilibrium: Empirical Tests (1973)Common risk factors in the returns on stocks and bonds (1993)On Persistence in Mutual Fund Performance (1997)The market pricing of accruals quality (2005)How does financial reporting quality relate to investment efficiency? (2009)Job Market Signaling (1973)A review of tax research (2010)Detecting Earnings Management. (1995)Legal Determinants of External Finance (1997)Performance matched discretionary accrual measures (2005)Economic Consequences of Financial Reporting and Disclosure Regulation: A Review and Suggestions for Future Research (2008)Earnings management to avoid earnings decreases and losses (1997)Mandatory IFRS Reporting around the World: Early Evidence on the Economic Consequences (2008)The Economics of Disclosure and Financial Reporting Regulation: Evidence and Suggestions for Future Research (2016)A Survey of Corporate Governance (1997)Corporate Ownership Around the World (1999)The economic implications of corporate financial reporting (2005)Investor protection and corporate governance (2000)International Accounting Standards and Accounting Quality (2005)Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature (2001)
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References

  • 2003Earnings management and investor protection: an international comparison5,395 cited
  • 1997The conservatism principle and the asymmetric timeliness of earnings13,988 cited
  • 2000The effect of international institutional factors on properties of accounting earnings3,198 cited
  • 2008International Accounting Standards and Accounting Quality3,050 cited
  • 2004Costs of Equity and Earnings Attributes2,387 cited
  • 2003Incentives versus standards: properties of accounting income in four East Asian countries2,078 cited
  • 2012Are IFRS-based and US GAAP-based accounting amounts comparable?795 cited
  • 2005Earnings management and cross listing: Are reconciled earnings comparable to US earnings?Π785 cited
  • 2012Adopting a Label: Heterogeneity in the Economic Consequences Around IAS/IFRS Adoptions715 cited
  • 2015Incentives or Standards: What Determines Accounting Quality Changes around IFRS Adoption?638 cited
  • 2004Can foreign firms bond themselves effectively by renting U.S. securities laws?615 cited
  • 2003How Representative Are Firms That Are Cross‐Listed in the United States? An Analysis of Accounting Quality608 cited
  • 2004Accounting Choice, Home Bias, and U.S. Investment in Non‐U.S. Firms494 cited
  • 2002Has the Information Content of Quarterly Earnings Announcements Declined in the Past Three Decades?

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444 cited
  • 2009Private Benefits of Control, Ownership, and the Cross‐listing Decision414 cited
  • 2006Implementing IFRS from the perspective of EU publicly traded companies363 cited
  • Cited by

    • 2016Does the 20-F Reconciliation Affect Investors' Perception of Comparability between Foreign Private Issuers (FPIs) and U.S. Firms?16 cited
    • 2017Antitakeover legislation and accounting conservatism: New evidence15 cited