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Externalities of Mandatory IFRS Adoption: Evidence from Cross-Border Spillover Effects of Financial Information on Investment Efficiency
16 references·9 citing·33 second hop
Externalities of Mandatory IFRS Adoption: Evidence from Cross-Border Spillover Effects of Financial Information on Investment Efficiency (2012)Externalities of Mandatory IFRS Adoption:…How does financial reporting quality relate to investment efficiency? 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Some Evidence from International Data (1995)CAPITAL ASSET PRICES: A THEORY OF MARKET EQUILIBRIUM UNDER CONDITIONS OF RISK* (1964)The Valuation of Risk Assets and the Selection of Risky Investments in Stock Portfolios and Capital Budgets (1965)Risk, Return, and Equilibrium: Empirical Tests (1973)Common risk factors in the returns on stocks and bonds (1993)Returns to Buying Winners and Selling Losers: Implications for Stock Market Efficiency (1993)Illiquidity and stock returns: cross-section and time-series effects (2002)The Nature of the Firm (1937)The Pricing of Options and Corporate Liabilities (1973)Separation of Ownership and Control (1983)Legal Determinants of External Finance (1997)Investor protection and corporate governance (2000)The Colonial Origins of Comparative Development: An Empirical Investigation (2001)An Empirical Evaluation of Accounting Income Numbers (1968)Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature (2001)Understanding earnings quality: A review of the proxies, their determinants and their consequences (2010)A Survey of Corporate Governance (1997)Corporate Ownership Around the World (1999)The economic implications of corporate financial reporting (2005)International Accounting Standards and Accounting Quality (2008)The Market for "Lemons": Quality Uncertainty and the Market Mechanism (1970)Agency Costs of Free Cash Flow, Corporate Finance, and Takeovers (1986)A review of tax research (2010)Textual Analysis in Accounting and Finance: A Survey (2016)Financial Ratios and the Probabilistic Prediction of Bankruptcy (1980)Managerial incentives and risk-taking☆ (2005)
this work references cited by second hop

References

  • 1976Theory of the firm: Managerial behavior, agency costs and ownership structure71,441 cited
  • 1984Corporate financing and investment decisions when firms have information that investors do not have18,936 cited
  • 1998Law and Finance17,902 cited
  • 1992The Cross-Section of Expected Stock Returns17,251 cited
  • 1968FINANCIAL RATIOS, DISCRIMINANT ANALYSIS AND THE PREDICTION OF CORPORATE BANKRUPTCY14,869 cited
  • 1977Determinants of corporate borrowing13,160 cited
  • 1996Agency costs of free cash flow, corporate finance, and takeovers9,308 cited
  • 2003Earnings management and investor protection: an international comparison5,395 cited
  • 2009How does financial reporting quality relate to investment efficiency?3,211 cited
  • 2000The effect of international institutional factors on properties of accounting earnings3,198 cited
  • 1998Theory of the Firm: Managerial Behavior, Agency Costs and Ownership Structure2,749 cited
  • 1997Capital-Market Imperfections and Investment2,600 cited
  • 2007Accounting Information, Disclosure, and the Cost of Capital2,582 cited
  • 1996Law and Finance2,451 cited
  • 2001Financial accounting information and corporate governance2,296 cited

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

  • 2008Mandatory IFRS Reporting around the World: Early Evidence on the Economic Consequences2,174 cited
  • Cited by

    • 2015The Economic Consequences Associated with Integrated Report Quality: Capital Market and Real Effects91 cited
    • 2018Economic Analysis of Widespread Adoption of CSR and Sustainability Reporting Standards67 cited
    • 2015Main Consequences of IFRS Adoption: Analysis of Existing Literature and Suggestions for Further Research56 cited
    • 2013Do Adoptions of International Financial Reporting Standards Enhance Capital Investment Efficiency?38 cited
    • 2021The Effect of ESG Disclosure on Corporate Investment Efficiency29 cited
    • 2021The International Financial Reporting Standards 9 financial instruments, information quality and stock returns in the modern technology era28 cited
    • 2015Does International Accounting Standard No. 27 Improve Investment Efficiency?23 cited
    • 2015The Role of Similar Accounting Standards in Cross‐Border Mergers and Acquisitions21 cited
    • 2020Real Effects of Intangibles Capitalization—Empirical Evidence from Voluntary IFRS Adoption in Japan13 cited