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Response to the SEC’s Proposed Rule—Roadmap for the Potential Use of Financial Statements Prepared in Accordance with International Financial Reporting Standards (IFRS) by U.S. Issuers
16 references·1 citing·42 second hop
Response to the SEC’s Proposed Rule—Roadmap for the Potential Use of Financial Statements Prepared in Accordance with International Financial Reporting Standards (IFRS) by U.S. Issuers (2010)Response to the SEC’s Proposed Rule—Roadm…Incentives or Standards: What Determines Accounting Quality Changes around IFRS Adoption? (2015)Incentives or Standards: What…Does Mandatory IFRS Adoption Improve the Information Environment?* (2012)Does Mandatory IFRS Adoption …Principles-Based versus Rules-Based Accounting Standards: The Influence of Standard Precision and Audit Committee Strength on Financial Reporting Decisions (2010)Principles-Based versus Rules…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…International Financial Reporting Standards (IFRS): pros and cons for investors (2006)International Financial Repor…Implementing IFRS from the perspective of EU publicly traded companies (2006)Implementing IFRS from the pe…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…The introduction of International Accounting Standards in Europe: Implications for international convergence (2005)The introduction of Internati…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,…IAS Versus U.S. GAAP: Information Asymmetry–Based Evidence from Germany's New Market (2003)IAS Versus U.S. GAAP: Informa…The Geography of Equity Listing: Why Do Companies List Abroad? (2002)The Geography of Equity Listi…Investor Diversification and International Equity Markets (1991)Investor Diversification and …Individual investors’ attitudes toward the acceptance of International Financial Reporting Standards in the United States (2011)Individual investors’ attitud…Law and Finance (1998)Earnings management and investor protection: an international comparison (2003)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)Mandatory CSR and sustainability reporting: economic analysis and literature review (2021)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)Earnings Management and the Long‐Run Market Performance of Initial Public Offerings (1998)Why Do Companies Go Public? An Empirical Analysis (1998)Protection of minority shareholder interests, cross-listings in the United States, and subsequent equity offerings (2002)Corporate Governance and Control (2003)What Determines the Domestic Bias and Foreign Bias? Evidence from Mutual Fund Equity Allocations Worldwide (2005)Limited-dependent and qualitative variables in econometrics (1983)Bid, ask and transaction prices in a specialist market with heterogeneously informed traders (1985)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)Earnings management to avoid earnings decreases and losses (1997)The information content of losses (1995)The Economic Consequences of Increased Disclosure (2000)The effect of international institutional factors on properties of accounting earnings (2000)Adoption of IFRS in Spain: Effect on the comparability and relevance of financial reporting (2007)Global Accounting Convergence and the Potential Adoption of IFRS by the U.S. (Part I): Conceptual Underpinnings and Economic Analysis (2010)A Review of the IFRS-Adoption Literature (2015)The effect of bonus schemes on accounting decisions (1985)Disclosure level and the cost of equity capital. (1997)Intended and Unintended Consequences of Mandatory IFRS Adoption: A Review of Extant Evidence and Suggestions for Future Research (2012)Risk, Return, and Equilibrium: Empirical Tests (1973)Auditor size and audit quality (1981)Does Mandatory Adoption of IFRS Improve Accounting Quality? Preliminary Evidence (2011)Are IFRS-based and US GAAP-based accounting amounts comparable? (2012)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)Familiarity Breeds Investment (2001)International Asset Allocation With Regime Shifts (2002)The determinants of cross-border equity flows (2004)
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References

  • 2008International Accounting Standards and Accounting Quality3,050 cited
  • 1991Investor Diversification and International Equity Markets2,542 cited
  • 2008Mandatory IFRS Reporting around the World: Early Evidence on the Economic Consequences2,174 cited
  • 2006International Financial Reporting Standards (IFRS): pros and cons for investors1,273 cited
  • 2009Market Reaction to the Adoption of IFRS in Europe871 cited
  • 2002The Geography of Equity Listing: Why Do Companies List Abroad?858 cited
  • 2015Incentives or Standards: What Determines Accounting Quality Changes around IFRS Adoption?638 cited
  • 2012Does Mandatory IFRS Adoption Improve the Information Environment?*609 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
  • 2006Economic Benefits of Adopting IFRS or US‐GAAP – Have the Expected Cost of Equity Capital Really Decreased?412 cited
  • 2006Implementing IFRS from the perspective of EU publicly traded companies

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363 cited
  • 2005The introduction of International Accounting Standards in Europe: Implications for international convergence353 cited
  • 2010Principles-Based versus Rules-Based Accounting Standards: The Influence of Standard Precision and Audit Committee Strength on Financial Reporting Decisions341 cited
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    • 2011Individual investors’ attitudes toward the acceptance of International Financial Reporting Standards in the United States19 cited