Mandatory IFRS Reporting and Changes in EnforcementHans Bonde Christensen, Luzi Hail, Christian Leuz2012-01-01preprintSSRN Electronic Journal333 citationsgreenNo readable copy stored yet — this record is metadata only.Auditing, Earnings Management, GovernanceFinancial Markets and Investment StrategiesAccounting Theory and Financial ReportingAbstractNo abstract was published for this record.Citations in this libraryStored only when both papers are in the corpus — 333 citations exist upstream.References2008Estimating Standard Errors in Finance Panel Data Sets: Comparing Approaches2002Illiquidity and stock returns: cross-section and time-series effects1997Legal Determinants of External Finance1985Bid, ask and transaction prices in a specialist market with heterogeneously informed traders1991Disclosure, Liquidity, and the Cost of Capital2008The law and economics of self-dealing2000The effect of international institutional factors on properties of accounting earnings2006What Works in Securities Laws?Cited by2020Real Effects of a Widespread CSR Reporting Mandate: Evidence from the European Union's CSR Directive2017Regulatory Oversight of Financial Reporting: Securities and Exchange Commission Comment Letters2014The effect of mandatory IFRS adoption on real and accrual-based earnings management activities2015Does mandatory IFRS adoption facilitate debt financing?2012Adopting a Label: Heterogeneity in the Economic Consequences Around IAS/IFRS Adoptions2021The Effects of Mandatory ESG Disclosure around the World2014Textual Analysis and International Financial Reporting: Large Sample Evidence2015Financial market misconduct and agency conflicts: A synthesis and future directions