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The persistence of international accounting differences as measured on transition to IFRS
16 references·2 citing·32 second hop
The persistence of international accounting differences as measured on transition to IFRS (2015)The persistence of international accounti…Are IFRS-based and US GAAP-based accounting amounts comparable? (2012)Are IFRS-based and US GAAP-ba…Does Mandatory Adoption of International Financial Reporting Standards in the European Union Reduce the Cost of Equity Capital? (2010)Does Mandatory Adoption of In…Market Reaction to the Adoption of IFRS in Europe (2009)Market Reaction to the Adopti…Mandatory IFRS Reporting around the World: Early Evidence on the Economic Consequences (2008)Mandatory IFRS Reporting arou…International Accounting Standards and Accounting Quality (2008)International Accounting Stan…Do accounting standards matter? An exploratory analysis of earnings management before and after IFRS adoption (2008)Do accounting standards matte…International Financial Reporting Standards (IFRS): pros and cons for investors (2006)International Financial Repor…Incentives versus standards: properties of accounting income in four East Asian countries (2003)Incentives versus standards: …Earnings management and investor protection: an international comparison (2003)Earnings management and inves…The effect of international institutional factors on properties of accounting earnings (2000)The effect of international i…Law and Finance (1998)Law and FinanceTowards a Theory of Cultural Influence on the Development of Accounting Systems Internationally (1988)Towards a Theory of Cultural …An Explanation for Accounting Income Smoothing (1988)An Explanation for Accounting…The Cultural Relativity of Organizational Practices and Theories (1983)The Cultural Relativity of Or…Culture's Consequences: International Differences in Work-Related Values. (1983)Culture's Consequences: Inter…Culture's Consequences: International Differences in Work-Related Values (1981)Culture's Consequences: Inter…Challenges of IFRS implementation in emerging economies: The case of Lebanon (2022)Challenges of IFRS implementa…What accounting standards were the cause of enforcement actions following IFRS adoption? (2020)What accounting standards wer…The Handbook of Social Psychology (1969)Cultural dimensions in management and planning (1984)Culture, Corporate Governance and Disclosure in Malaysian Corporations (2002)Internal organisational factors influencing corporate social and ethical reporting (2002)Disclosure Practices, Enforcement of Accounting Standards, and Analysts' Forecast Accuracy: An International Study (2003)Culture's Consequences (2018)Positive Accounting Theory (1985)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)Disclosure processing costs, investors’ information choice, and equity market outcomes: A review (2020)An Empirical Evaluation of Accounting Income Numbers (1968)Job Market Signaling (1973)A review of tax research (2010)Understanding earnings quality: A review of the proxies, their determinants and their consequences (2010)The Cost of Capital, Corporation Finance and the Theory of Investment (1958)Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)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)Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature (2001)Earnings management to avoid earnings decreases and losses (1997)A Survey of Corporate Governance (1997)Corporate Ownership Around the World (1999)The economic implications of corporate financial reporting (2005)The Confucius connection: From cultural roots to economic growth (1988)Understanding the Influence of National Culture on the Development of Trust (1998)Hofstede's model of national cultural differences and their consequences: A triumph of faith - a failure of analysis (2002)Universals in the Content and Structure of Values: Theoretical Advances and Empirical Tests in 20 Countries (1992)Affective, Continuance, and Normative Commitment to the Organization: A Meta-analysis of Antecedents, Correlates, and Consequences (2002)The weirdest people in the world? (2010)Culture and the Self: Implications for Cognition, Emotion, and Motivation (1991)
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References

  • 1981Culture's Consequences: International Differences in Work-Related Values20,532 cited
  • 1998Law and Finance17,902 cited
  • 1983Culture's Consequences: International Differences in Work-Related Values.15,062 cited
  • 2003Earnings management and investor protection: an international comparison5,395 cited
  • 2000The effect of international institutional factors on properties of accounting earnings3,198 cited
  • 1983The Cultural Relativity of Organizational Practices and Theories3,144 cited
  • 2008International Accounting Standards and Accounting Quality3,050 cited
  • 2008Mandatory IFRS Reporting around the World: Early Evidence on the Economic Consequences2,174 cited
  • 2003Incentives versus standards: properties of accounting income in four East Asian countries2,078 cited
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  • 2006International Financial Reporting Standards (IFRS): pros and cons for investors1,273 cited
  • 1988An Explanation for Accounting Income Smoothing907 cited
  • 2009Market Reaction to the Adoption of IFRS in Europe871 cited
  • 2012Are IFRS-based and US GAAP-based accounting amounts comparable?795 cited
  • 2010

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Does Mandatory Adoption of International Financial Reporting Standards in the European Union Reduce the Cost of Equity Capital?
787 cited
  • 2008Do accounting standards matter? An exploratory analysis of earnings management before and after IFRS adoption731 cited
  • Cited by

    • 2020What accounting standards were the cause of enforcement actions following IFRS adoption?18 cited
    • 2022Challenges of IFRS implementation in emerging economies: The case of Lebanon17 cited