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Choices in IFRS Adoption in Spain: Determinants and Consequences
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Choices in IFRS Adoption in Spain: Determinants and Consequences (2012)Choices in IFRS Adoption in Spain: Determ…Universia Business Review (2010)Universia Business ReviewInternational Accounting Standards Board (2010)International Accounting Stan…Impact of International Financial Reporting Standard adoption on key financial ratios (2009)Impact of International Finan…International Accounting Standards and Accounting Quality (2008)International Accounting Stan…Financial statement effects of adopting international accounting standards: the case of Germany (2007)Financial statement effects o…Adoption of IFRS in Spain: Effect on the comparability and relevance of financial reporting (2007)Adoption of IFRS in Spain: Ef…Voluntary adoption of non-local GAAP in the European Union: A study of determinants and consequences (2005)Voluntary adoption of non-loc…The introduction of International Accounting Standards in Europe: Implications for international convergence (2005)The introduction of Internati…Earnings management under German GAAP versus IFRS (2005)Earnings management under Ger…Corporate Characteristics, Governance Rules and the Extent of Voluntary Disclosure in Spain (2005)Corporate Characteristics, Go…The Economic Consequences of Increased Disclosure (2000)The Economic Consequences of …The Economic Consequences of Increased Disclosure (1999)The Economic Consequences of …An empirical investigation of multinational firms' compliance with International Accounting Standards (1999)An empirical investigation of…Why Firms Comply Voluntarily with IAS: an Empirical Analysis with Swiss Data (1998)Why Firms Comply Voluntarily …Firm-specific determinants of the comprehensiveness of mandatory disclosure in the corporate annual reports of firms listed on the stock exchange of Hong Kong (1995)Firm-specific determinants of…Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Theory of the firm: Manageria…Law and Finance (1998)Corporate Ownership Around the World (1999)Earnings management and investor protection: an international comparison (2003)An investigation of compliance with international accounting standards by listed companies in the Gulf Co-Operation Council member states (2008)The Development of Accounting Quality of IAS and IFRS over Time: The Case of Germany (2009)The Effect of IFRS Adoption and Investor Protection on Earnings Quality Around the World (2012)Limited-dependent and qualitative variables in econometrics (1983)Earnings Management During Import Relief Investigations (1991)Investor protection and corporate governance (2000)The Role of International Financial Reporting Standards in Accounting Quality: Evidence from the European Union (2010)A Review of the IFRS-Adoption Literature (2015)Incentives or Standards: What Determines Accounting Quality Changes around IFRS Adoption? (2015)The Market for "Lemons": Quality Uncertainty and the Market Mechanism (1970)Determinants of corporate borrowing (1977)The determinants of voluntary financial disclosure by Swiss listed companies (1995)Ownership structure and corporate voluntary disclosure in Hong Kong and Singapore (2002)Determinant factors of corporate environmental information disclosure: an empirical study of Chinese listed companies (2008)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 Relative Informativeness of Accounting Disclosures in Different Countries (1993)Valuation and Clean Surplus Accounting for Operating and Financial Activities* (1995)Market reaction to and valuation of IFRS reconciliation adjustments: first evidence from the UK (2009)Assessing the Value Relevance of Accounting Data After the Introduction of IFRS in Europe (2010)How Much Does IFRS Cost? IFRS Adoption and Audit Fees (2012)The Nature of the Firm (1937)CAPITAL ASSET PRICES: A THEORY OF MARKET EQUILIBRIUM UNDER CONDITIONS OF RISK* (1964)The Pricing of Options and Corporate Liabilities (1973)Separation of Ownership and Control (1983)Corporate financing and investment decisions when firms have information that investors do not have (1984)The conservatism principle and the asymmetric timeliness of earnings1 (1997)The effect of international institutional factors on properties of accounting earnings (2000)International Accounting Standards and Accounting Quality (2005)Does Mandatory Adoption of International Financial Reporting Standards in the European Union Reduce the Cost of Equity Capital? (2010)Are IFRS-based and US GAAP-based accounting amounts comparable? (2012)Cross-Sectional Determinants of Analyst Ratings of Corporate Disclosures (1993)How does financial reporting quality relate to investment efficiency? (2009)Positive Accounting Theory (1985)Earnings management to avoid earnings decreases and losses (1997)Mandatory IFRS Reporting around the World: Early Evidence on the Economic Consequences (2008)Understanding earnings quality: A review of the proxies, their determinants and their consequences (2010)The Economics of Disclosure and Financial Reporting Regulation: Evidence and Suggestions for Future Research (2016)Accruals and the Prediction of Future Cash Flows (2001)The relevance of the value relevance literature for financial accounting standard setting: another view (2001)Leading Indicators of Goodwill Impairment (2006)Earnings quality research: Advances, challenges and future research (2010)Legitimating Transnational Standard-Setting: The Case of the International Accounting Standards Board (2010)
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References

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  • 2008International Accounting Standards and Accounting Quality3,050 cited
  • 2000The Economic Consequences of Increased Disclosure2,369 cited
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  • 2005Corporate Characteristics, Governance Rules and the Extent of Voluntary Disclosure in Spain

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213 cited
  • 2010Universia Business Review191 cited
  • 2009Impact of International Financial Reporting Standard adoption on key financial ratios186 cited
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