SZodixStudyAcademic Library
ShelvesOpen access
Study · an open academic library·Metadata from OpenAlex (CC0)·Shelves·OpenAlex metadata, de-duplicated
International financial reporting standards: an indicator of high quality?
16 references·6 citing·42 second hop
International financial reporting standards: an indicator of high quality? (2009)International financial reporting standar…Response to the U.S. Securities and Exchange’s Proposed Rule: Roadmap for the Potential Use of Financial Statements Prepared in Accordance with International Financial Reporting Standards by U.S. Issuers (2009)Response to the U.S. Securiti…Trading Volume Reaction to the Earnings Reconciliation from IAS to U. S. GAAP* (2008)Trading Volume Reaction to th…International Accounting Standards and Accounting Quality (2008)International Accounting Stan…Home Bias, Foreign Mutual Fund Holdings, and the Voluntary Adoption of International Accounting Standards (2006)Home Bias, Foreign Mutual Fun…Economic Benefits of Adopting IFRS or US‐GAAP – Have the Expected Cost of Equity Capital Really Decreased? (2006)Economic Benefits of Adopting…Voluntary adoption of non-local GAAP in the European Union: A study of determinants and consequences (2005)Voluntary adoption of non-loc…Comparative Value Relevance Among German, U.S., and International Accounting Standards: A German Stock Market Perspective (2005)Comparative Value Relevance A…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: …IAS Versus U.S. GAAP: Information Asymmetry–Based Evidence from Germany's New Market (2003)IAS Versus U.S. GAAP: Informa…Regulatory competition among accounting standards within and across international boundaries (2002)Regulatory competition among …Domestic Accounting Standards, International Accounting Standards, and the Predictability of Earnings (2001)Domestic Accounting Standards…International Differences in the Timeliness, Conservatism, and Classification of Earnings (1999)International Differences in …Financial Accounting Theory (1999)Financial Accounting TheoryThe Value Relevance of German Accounting Measures: An Empirical Analysis (1994)The Value Relevance of German…The Relative Informativeness of Accounting Disclosures in Different Countries (1993)The Relative Informativeness …The effect of corporate governance and investor protection environments on the value relevance of new accounting standards: the case of IFRS 9 and IAS 39 (2020)The effect of corporate gover…Prevention of Earnings Management through Audit Committee and Audit Quality in the Award-Winning and Non-Winning Companies (2019)Prevention of Earnings Manage…Do globalisation and adoption of IFRS by banks in Africa lead to less earnings management? (2019)Do globalisation and adoption…IPSAS, A Guaranteed Way of Quality Government Financial Reporting? A Comparative Analysis of the Existing Cash Accounting and IPSAS Based Accounting Reporting (2014)IPSAS, A Guaranteed Way of Qu…Empirical Analysis of the Effect of International Financial Reporting Standards (IFRS) Adoption on Accounting Practices in Nigeria (2014)Empirical Analysis of the Eff…COMPARATIVE STUDY OF THE INTERNATIONAL FINANCIAL REPORTING STANDARD IMPLEMENTATION IN GHANA AND NIGERIA (2014)COMPARATIVE STUDY OF THE INTE…Law and Finance (1998)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)On the use of instrumental variables in accounting research (2009)Global Accounting Convergence and the Potential Adoption of IFRS by the U.S. (Part I): Conceptual Underpinnings and Economic Analysis (2010)Analyst Following and Forecast Accuracy After Mandated IFRS Adoptions (2011)Earnings Asan Explanatory Variable for Returns (1991)A Comparison of the Value-Relevance of U.S. Versus Non-U.S. GAAP Accounting Measures Using Form 20-F Reconciliations (1993)Adoption of IFRS in Spain: Effect on the comparability and relevance of financial reporting (2007)An Empirical Evaluation of Accounting Income Numbers (1968)Job Market Signaling (1973)Positive Accounting Theory (1985)A review of tax research (2010)Understanding earnings quality: A review of the proxies, their determinants and their consequences (2010)Limited-dependent and qualitative variables in econometrics (1983)Bid, ask and transaction prices in a specialist market with heterogeneously informed traders (1985)Earnings management and investor protection: an international comparison (2003)The role of information asymmetry and financial reporting quality in debt trading: Evidence from the secondary loan market (2008)What Factors Drive Global Stock Returns? (2011)Environmental, social and governance disclosure, integrated reporting, and the accuracy of analyst forecasts (2016)Cross-Sectional Determinants of Analyst Ratings of Corporate Disclosures (1993)Corporate Disclosure Policy and Analyst Behavior. (1996)International GAAP Differences: The Impact on Foreign Analysts (2008)The Effect of Mandatory IFRS Adoption on Financial Analysts’ Information Environment (2010)Does Mandatory IFRS Adoption Improve the Information Environment?* (2012)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)The information content of losses (1995)The Economic Consequences of Increased Disclosure (2000)A Review of the IFRS-Adoption Literature (2015)Risk, Return, and Equilibrium: Empirical Tests (1973)A Simple Model of Capital Market Equilibrium with Incomplete Information (1987)Portfolio preferences of foreign institutional investors (2005)Full Disclosure (2007)Business sustainability performance and cost of equity capital (2015)The impact of culture and governance on corporate social reporting (2005)Sustainable Development and Corporate Performance: A Study Based on the Dow Jones Sustainability Index (2007)Corporate Governance and Sustainability Performance: Analysis of Triple Bottom Line Performance (2016)Accounting standards and value relevance of financial statements: An international analysis (2000)Equity Premia as Low as Three Percent? Evidence from Analysts' Earnings Forecasts for Domestic and International Stock Markets (2001)Infrastructure Requirements for an Economically Efficient System of Public Financial Reporting and Disclosure (2001)
this work references cited by second hop

References

  • 2008International Accounting Standards and Accounting Quality3,050 cited
  • 2003Incentives versus standards: properties of accounting income in four East Asian countries2,078 cited
  • 1999Financial Accounting Theory1,023 cited
  • 2001Domestic Accounting Standards, International Accounting Standards, and the Predictability of Earnings706 cited
  • 1993The Relative Informativeness of Accounting Disclosures in Different Countries643 cited
  • 2005Comparative Value Relevance Among German, U.S., and International Accounting Standards: A German Stock Market Perspective586 cited
  • 2003IAS Versus U.S. GAAP: Information Asymmetry–Based Evidence from Germany's New Market529 cited
  • 2006Home Bias, Foreign Mutual Fund Holdings, and the Voluntary Adoption of International Accounting Standards515 cited
  • 2004Accounting Choice, Home Bias, and U.S. Investment in Non‐U.S. Firms494 cited
  • 1994The Value Relevance of German Accounting Measures: An Empirical Analysis465 cited
  • 1999International Differences in the Timeliness, Conservatism, and Classification of Earnings458 cited
  • 2006Economic Benefits of Adopting IFRS or US‐GAAP – Have the Expected Cost of Equity Capital Really Decreased?412 cited
  • 2005Voluntary adoption of non-local GAAP in the European Union: A study of determinants and consequences349 cited
  • 2002Regulatory competition among accounting standards within and across international boundaries

Only edges whose both ends are imported exist here. Widen the year window, or show the whole map. Back to the work

163 cited
  • 2009Response to the U.S. Securities and Exchange’s Proposed Rule: Roadmap for the Potential Use of Financial Statements Prepared in Accordance with International Financial Reporting Standards by U.S. Issuers86 cited
  • 2008Trading Volume Reaction to the Earnings Reconciliation from IAS to U. S. GAAP*75 cited
  • Cited by

    • 2019Do globalisation and adoption of IFRS by banks in Africa lead to less earnings management?37 cited
    • 2020The effect of corporate governance and investor protection environments on the value relevance of new accounting standards: the case of IFRS 9 and IAS 3931 cited
    • 2019Prevention of Earnings Management through Audit Committee and Audit Quality in the Award-Winning and Non-Winning Companies30 cited
    • 2014Empirical Analysis of the Effect of International Financial Reporting Standards (IFRS) Adoption on Accounting Practices in Nigeria24 cited
    • 2014IPSAS, A Guaranteed Way of Quality Government Financial Reporting? A Comparative Analysis of the Existing Cash Accounting and IPSAS Based Accounting Reporting20 cited
    • 2014COMPARATIVE STUDY OF THE INTERNATIONAL FINANCIAL REPORTING STANDARD IMPLEMENTATION IN GHANA AND NIGERIA16 cited