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Impact of Mandatory IFRS Adoption on Conditional Conservatism in Europe
16 references·2 citing·31 second hop
Impact of Mandatory IFRS Adoption on Conditional Conservatism in Europe (2012)Impact of Mandatory IFRS Adoption on Cond…Understanding earnings quality: A review of the proxies, their determinants and their consequences (2010)Understanding earnings qualit…Estimation and empirical properties of a firm-year measure of accounting conservatism (2009)Estimation and empirical prop…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…The Importance of Reporting Incentives: Earnings Management in European Private and Public Firms (2006)The Importance of Reporting I…To Steal or Not to Steal: Firm Attributes, Legal Environment, and Valuation (2005)To Steal or Not to Steal: Fir…Earnings quality in UK private firms: comparative loss recognition timeliness (2004)Earnings quality in UK privat…Costs of Equity and Earnings Attributes (2004)Costs of Equity and Earnings …Incentives versus standards: properties of accounting income in four East Asian countries (2003)Incentives versus standards: …Earnings management and investor protection: an international comparison (2003)Earnings management and inves…Disclosure Practices, Enforcement of Accounting Standards, and Analysts' Forecast Accuracy: An International Study (2003)Disclosure Practices, Enforce…Is Information Risk a Determinant of Asset Returns? (2002)Is Information Risk a Determi…The effect of international institutional factors on properties of accounting earnings (2000)The effect of international i…The conservatism principle and the asymmetric timeliness of earnings1 (1997)The conservatism principle an…Legal Determinants of External Finance (1997)Legal Determinants of Externa…The information content of losses (1995)The information content of lo…Conditional conservatism and value relevance of financial reporting: A study in view of converging accounting standards (2016)Conditional conservatism and …When did analyst forecast accuracy benefit from increased cross-border comparability following IFRS adoption in the EU? (2015)When did analyst forecast acc…What Do We Know about Capital Structure? Some Evidence from International Data (1995)A Survey of Corporate Governance (1997)Investor protection and corporate governance (2000)An Empirical Evaluation of Accounting Income Numbers (1968)Dividend Policy under Asymmetric Information (1985)Positive Accounting Theory (1985)Performance matched discretionary accrual measures (2005)Law and Finance (1998)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)Risk, Return, and Equilibrium: Empirical Tests (1973)Common risk factors in the returns on stocks and bonds (1993)On Persistence in Mutual Fund Performance (1997)The market pricing of accruals quality (2005)How does financial reporting quality relate to investment efficiency? (2009)Efficient Capital Markets: A Review of Theory and Empirical Work (1970)EFFICIENT CAPITAL MARKETS: A REVIEW OF THEORY AND EMPIRICAL WORK* (1970)The Theory of Economic Development (2003)On the use of instrumental variables in accounting research (2009)Earnings management to avoid earnings decreases and losses (1997)Corporate Ownership Around the World (1999)The economic implications of corporate financial reporting (2005)Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Earnings Management During Import Relief Investigations (1991)The Cross-Section of Expected Stock Returns (1992)A review of tax research (2010)The financial reporting environment: Review of the recent literature (2010)A review of archival auditing research (2014)Earnings Management through Real Activities Manipulation (2003)Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature (2001)
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References

  • 1997Legal Determinants of External Finance9,776 cited
  • 2003Earnings management and investor protection: an international comparison5,395 cited
  • 2010Understanding earnings quality: A review of the proxies, their determinants and their consequences4,171 cited
  • 1997The conservatism principle and the asymmetric timeliness of earnings13,988 cited
  • 2000The effect of international institutional factors on properties of accounting earnings3,198 cited
  • 2008International Accounting Standards and Accounting Quality3,050 cited
  • 2004Costs of Equity and Earnings Attributes2,387 cited
  • 2004Earnings quality in UK private firms: comparative loss recognition timeliness2,377 cited
  • 1995The information content of losses2,315 cited
  • 2008Mandatory IFRS Reporting around the World: Early Evidence on the Economic Consequences2,174 cited
  • 2003Incentives versus standards: properties of accounting income in four East Asian countries2,078 cited
  • 2002Is Information Risk a Determinant of Asset Returns?1,862 cited
  • 2006The Importance of Reporting Incentives: Earnings Management in European Private and Public Firms1,687 cited
  • 2005To Steal or Not to Steal: Firm Attributes, Legal Environment, and Valuation1,583 cited
  • 2009

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Estimation and empirical properties of a firm-year measure of accounting conservatism
1,404 cited
  • 2003Disclosure Practices, Enforcement of Accounting Standards, and Analysts' Forecast Accuracy: An International Study1,266 cited
  • Cited by

    • 2016Conditional conservatism and value relevance of financial reporting: A study in view of converging accounting standards25 cited
    • 2015When did analyst forecast accuracy benefit from increased cross-border comparability following IFRS adoption in the EU?20 cited