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Does transition to IFRS substantially affect key financial ratios in shareholder-oriented common law regimes? Evidence from the UK
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Does transition to IFRS substantially affect key financial ratios in shareholder-oriented common law regimes? Evidence from the UK (2014)Does transition to IFRS substantially aff…The Effect of Mandatory IFRS Adoption on Financial Analysts’ Information Environment (2010)The Effect of Mandatory IFRS …Does Mandatory Adoption of International Financial Reporting Standards in the European Union Reduce the Cost of Equity Capital? 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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
  • 2008Mandatory IFRS Reporting around the World: Early Evidence on the Economic Consequences2,174 cited
  • 1988Towards a Theory of Cultural Influence on the Development of Accounting Systems Internationally1,862 cited
  • 2003Disclosure Practices, Enforcement of Accounting Standards, and Analysts' Forecast Accuracy: An International Study1,266 cited
  • 2007IFRS Adoption and Accounting Quality: A Review915 cited
  • 2009Market Reaction to the Adoption of IFRS in Europe871 cited
  • 2007Financial statement effects of adopting international accounting standards: the case of Germany831 cited
  • 2010Does Mandatory Adoption of International Financial Reporting Standards in the European Union Reduce the Cost of Equity Capital?787 cited
  • 2003Comparative International Accounting720 cited
  • 1981Comparative International Accounting672 cited
  • 2010The Effect of Mandatory IFRS Adoption on Financial Analysts’ Information Environment618 cited
  • 2007Differences between domestic accounting standards and IAS: Measurement, determinants and implications546 cited

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  • 2007Adoption of IFRS in Spain: Effect on the comparability and relevance of financial reporting439 cited
  • 2006The survival of international differences under IFRS: towards a research agenda419 cited
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    • 2020Consequences and determinants of IFRS convergence in India22 cited
    • 2021Value relevance of earnings and book values during IFRS convergence period in India21 cited
    • 2020Voluntary disclosure of accounting ratios and firm-specific characteristics: the case of GCC20 cited