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Global Accounting Convergence and the Potential Adoption of IFRS by the U.S. (Part II): Political Factors and Future Scenarios for U.S. Accounting Standards
16 references·16 citing·41 second hopsampled
Global Accounting Convergence and the Potential Adoption of IFRS by the U.S. (Part II): Political Factors and Future Scenarios for U.S. Accounting Standards (2010)Global Accounting Convergence and the Pot…The Benefits of Financial Statement Comparability (2011)The Benefits of Financial Sta…Global Accounting Convergence and the Potential Adoption of IFRS by the U.S. (Part I): Conceptual Underpinnings and Economic Analysis (2010)Global Accounting Convergence…Different approaches to corporate reporting regulation: How jurisdictions differ and why (2010)Different approaches to corpo…Market Reaction to the Adoption of IFRS in Europe (2009)Market Reaction to the Adopti…Cost of capital effects and changes in growth expectations around U.S. cross-listings (2009)Cost of capital effects and c…Why do firms go dark? Causes and economic consequences of voluntary SEC deregistrations (2008)Why do firms go dark? Causes …Mandatory IFRS Reporting around the World: Early Evidence on the Economic Consequences (2008)Mandatory IFRS Reporting arou…Economic Consequences of Financial Reporting and Disclosure Regulation: A Review and Suggestions for Future Research (2008)Economic Consequences of Fina…Economic consequences of the Sarbanes–Oxley Act of 2002 (2007)Economic consequences of the …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…International Differences in the Cost of Equity Capital: Do Legal Institutions and Securities Regulation Matter? (2006)International Differences in …Why are foreign firms listed in the U.S. worth more? (2003)Why are foreign firms listed …IAS Versus U.S. GAAP: Information Asymmetry–Based Evidence from Germany's New Market (2003)IAS Versus U.S. GAAP: Informa…The Economic Consequences of Increased Disclosure (2000)The Economic Consequences of …The Economic Consequences of Increased Disclosure (1999)The Economic Consequences of …Financial Reporting and Trade Credit: Evidence from Mandatory IFRS Adoption* (2020)Financial Reporting and Trade…Adoption of CSR and Sustainability Reporting Standards: Economic Analysis and Review (2019)Adoption of CSR and Sustainab…Evidence-based policymaking: promise, challenges and opportunities for accounting and financial markets research (2018)Evidence-based policymaking: …Evidence-Based Policymaking: Promise, Challenges and Opportunities for Accounting and Financial Markets Research (2018)Evidence-Based Policymaking: …Effects on Comparability and Capital Market Benefits of Voluntary IFRS Adoption (2018)Effects on Comparability and …Economic Analysis of Widespread Adoption of CSR and Sustainability Reporting Standards (2018)Economic Analysis of Widespre…The Challenge of Setting Standards for a Worldwide Constituency: Research Implications from the IASB’s Early History (2017)The Challenge of Setting Stan…Multi-mode standardisation: A critical review and a research agenda (2017)Multi-mode standardisation: A…The association between earnings quality and the cost of equity capital: Evidence from the UK (2016)The association between earni…Shaping the future of accounting in business education in Australia (2015)Shaping the future of account…Preparers' Perceptions of the Costs and Benefits of IFRS: Evidence from Australia's Implementation Experience (2013)Preparers' Perceptions of the…Potential Adoption of IFRS by the United States: A Critical View (2013)Potential Adoption of IFRS by…Financial reporting and firm valuation: relevance lost or relevance regained? (2013)Financial reporting and firm …Considering the effects of operating lease capitalization on key financial ratios (2013)Considering the effects of op…New institutional accounting and IFRS (2011)New institutional accounting …Can Reporting Norms Create a Safe Harbor? Jury Verdicts against Auditors under Precise and Imprecise Accounting Standards (2011)Can Reporting Norms Create a …The Quality of Accruals and Earnings: The Role of Accrual Estimation Errors (2002)Earnings management and investor protection: an international comparison (2003)Performance matched discretionary accrual measures (2005)Are IFRS-based and US GAAP-based accounting amounts comparable? (2012)A Review of the IFRS-Adoption Literature (2015)Disclosure processing costs, investors’ information choice, and equity market outcomes: A review (2020)Positive Accounting Theory (1985)Law and Finance (1998)Nonfinancial Disclosure and Analyst Forecast Accuracy: International Evidence on Corporate Social Responsibility Disclosure (2012)The Economics of Disclosure and Financial Reporting Regulation: Evidence and Suggestions for Future Research (2016)Limited-dependent and qualitative variables in econometrics (1983)Disclosure, Liquidity, and the Cost of Capital (1991)Disclosure level and the cost of equity capital. (1997)Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature (2001)Illiquidity and stock returns: cross-section and time-series effects (2002)Voluntary Nonfinancial Disclosure and the Cost of Equity Capital: The Initiation of Corporate Social Responsibility Reporting (2010)The Cross-Section of Expected Stock Returns (1992)Common risk factors in the returns on stocks and bonds (1993)Does Corporate Social Responsibility Affect the Cost of Capital? (2010)Corporate social responsibility and access to finance (2013)The Market for "Lemons": Quality Uncertainty and the Market Mechanism (1970)Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)The Role of Dissemination in Market Liquidity: Evidence from Firms' Use of Twitter™ (2013)Mandatory CSR and sustainability reporting: economic analysis and literature review (2021)Corporate Ownership Around the World (1999)On the use of instrumental variables in accounting research (2009)Cross-Sectional Determinants of Analyst Ratings of Corporate Disclosures (1993)How does financial reporting quality relate to investment efficiency? (2009)The investment opportunity set and corporate financing, dividend, and compensation policies (1992)Corporate Governance and Equity Prices (2003)The discovery and reporting of internal control deficiencies prior to SOX-mandated audits (2006)The Effect of SOX Internal Control Deficiencies on Firm Risk and Cost of Equity (2008)Risk, Return, and Equilibrium: Empirical Tests (1973)Auditor size and audit quality (1981)Does Mandatory Adoption of IFRS Improve Accounting Quality? Preliminary Evidence (2011)Mandatory IFRS reporting and changes in enforcement (2013)Job Market Signaling (1973)The Pricing of Options and Corporate Liabilities (1973)Legal Determinants of External Finance (1997)IFRS Adoption and Accounting Quality: A Review (2007)ESG practices and the cost of debt: Evidence from EU countries (2019)
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References

  • 2000The Economic Consequences of Increased Disclosure2,369 cited
  • 2008Mandatory IFRS Reporting around the World: Early Evidence on the Economic Consequences2,174 cited
  • 1999The Economic Consequences of Increased Disclosure2,101 cited
  • 2003Why are foreign firms listed in the U.S. worth more?1,638 cited
  • 2006International Differences in the Cost of Equity Capital: Do Legal Institutions and Securities Regulation Matter?1,369 cited
  • 2006International Financial Reporting Standards (IFRS): pros and cons for investors1,273 cited
  • 2011The Benefits of Financial Statement Comparability1,038 cited
  • 2009Market Reaction to the Adoption of IFRS in Europe871 cited
  • 2007Economic consequences of the Sarbanes–Oxley Act of 2002802 cited
  • 2008Economic Consequences of Financial Reporting and Disclosure Regulation: A Review and Suggestions for Future Research689 cited
  • 2009Cost of capital effects and changes in growth expectations around U.S. cross-listings578 cited
  • 2003IAS Versus U.S. GAAP: Information Asymmetry–Based Evidence from Germany's New Market529 cited
  • 2008Why do firms go dark? Causes and economic consequences of voluntary SEC deregistrations467 cited
  • 2010Global Accounting Convergence and the Potential Adoption of IFRS by the U.S. (Part I): Conceptual Underpinnings and Economic Analysis

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452 cited
  • 2010Different approaches to corporate reporting regulation: How jurisdictions differ and why425 cited
  • 2006The survival of international differences under IFRS: towards a research agenda419 cited
  • Cited by

    • 2018Evidence-based policymaking: promise, challenges and opportunities for accounting and financial markets research153 cited
    • 2011New institutional accounting and IFRS147 cited
    • 2017Multi-mode standardisation: A critical review and a research agenda142 cited
    • 2019Adoption of CSR and Sustainability Reporting Standards: Economic Analysis and Review124 cited
    • 2020Financial Reporting and Trade Credit: Evidence from Mandatory IFRS Adoption*104 cited
    • 2011Can Reporting Norms Create a Safe Harbor? Jury Verdicts against Auditors under Precise and Imprecise Accounting Standards98 cited
    • 2013Financial reporting and firm valuation: relevance lost or relevance regained?96 cited
    • 2016The association between earnings quality and the cost of equity capital: Evidence from the UK88 cited
    • 2018Effects on Comparability and Capital Market Benefits of Voluntary IFRS Adoption74 cited
    • 2013Considering the effects of operating lease capitalization on key financial ratios72 cited
    • 2018Evidence-Based Policymaking: Promise, Challenges and Opportunities for Accounting and Financial Markets Research72 cited
    • 2017The Challenge of Setting Standards for a Worldwide Constituency: Research Implications from the IASB’s Early History69 cited
    • 2018Economic Analysis of Widespread Adoption of CSR and Sustainability Reporting Standards67 cited
    • 2013Preparers' Perceptions of the Costs and Benefits of IFRS: Evidence from Australia's Implementation Experience64 cited
    • 2015Shaping the future of accounting in business education in Australia62 cited
    • 2013Potential Adoption of IFRS by the United States: A Critical View53 cited