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POTENTIAL EFFECTS OF THE ADOPTION AND IMPLEMENTATION OF INTERNATIONAL FINANCIAL ACCOUNTING STANDARDS (IFRS) IN NIGERIA
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POTENTIAL EFFECTS OF THE ADOPTION AND IMPLEMENTATION OF INTERNATIONAL FINANCIAL ACCOUNTING STANDARDS (IFRS) IN NIGERIA (2011)POTENTIAL EFFECTS OF THE ADOPTION AND IMP…MANAGING PUBLIC RELATIONS (2018)MANAGING PUBLIC RELATIONSGlobal Accounting Convergence and the Potential Adoption of IFRS by the United States: An Analysis of Economic and Policy Factors (2009)Global Accounting Convergence…Financial Reporting Transparency (2008)Financial Reporting Transpare…Financial statement effects of adopting international accounting standards: the case of Germany (2007)Financial statement effects o…Empirical Evidence on Jurisdictions that Adopt IFRS (2006)Empirical Evidence on Jurisdi…Financial Reporting Environments and International Capital Mobility (2003)Financial Reporting Environme…Conservatism in Accounting Part II: Evidence and Research Opportunities (2003)Conservatism in Accounting Pa…Conservatism in Accounting Part I: Explanations and Implications (2003)Conservatism in Accounting Pa…Compliance with the Disclosure Requirements of Germany's New Market: IAS Versus US GAAP (2003)Compliance with the Disclosur…Behavioral Evidence on the Effects of Principles- and Rules-Based Standards (2003)Behavioral Evidence on the Ef…Empirical Evidence on the Evolution of International Earnings (2002)Empirical Evidence on the Evo…Disclosure Level and Compliance with IASs: A Comparison of Companies With and Without U.S. Listings and Filings (2000)Disclosure Level and Complian…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 …Business and Its Environment (1994)Business and Its EnvironmentIFRS Adoption and Foreign Direct Investment: Evidence from Nigerian Quoted Firms (2016)IFRS Adoption and Foreign Dir…International Financial Reporting Standards(IFRS)for SMES Adoption Process in Nigeria (2014)International Financial Repor…Impact of the IFRS Adoption on Stock Market Movement in Nigerian Corporate Organization (2014)Impact of the IFRS Adoption o…Perspectives on Consumerism and Consumer Protection Act in Nigeria (2012)Perspectives on Consumerism a…Limited-dependent and qualitative variables in econometrics (1983)Disclosure, Liquidity, and the Cost of Capital (1991)Disclosure level and the cost of equity capital. 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(2010)Are IFRS-based and US GAAP-based accounting amounts comparable? (2012)The investment opportunity set and corporate financing, dividend, and compensation policies (1992)Conditional and Unconditional Conservatism:Concepts and Modeling (2005)The contracting benefits of accounting conservatism to lenders and borrowers (2007)Audit Quality: Insights from the Academic Literature (2012)On financial contracting (1979)The information content of losses (1995)Performance matched discretionary accrual measures (2005)The financial reporting environment: Review of the recent literature (2010)Understanding earnings quality: A review of the proxies, their determinants and their consequences (2010)Job Market Signaling (1973)Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)International Financial Reporting Standards: what are the benefits? (2011)The Impact of IFRS on Accounting Quality in a Regulated Market (2011)Societal trust and open innovation (2018)Task complexity: Definition of the construct (1986)Experimental research in financial accounting (2002)Financial Accounting Standards Board (FASB) (2008)On the global acceptance of IAS/IFRS accounting standards: The logic and implications of the principles-based system (2008)Have IFRS Affected Earnings Management in the European Union? (2010)The effect of mandatory IFRS adoption on real and accrual-based earnings management activities (2014)Building dialogic relationships through the world wide web (1998)Toward a dialogic theory of public relations (2002)Defining Strategic Communication (2007)Voluntary adoption of non-local GAAP in the European Union: A study of determinants and consequences (2005)Accounting for financial instruments: An analysis of the determinants of disclosure in the Portuguese stock exchange (2007)The Impact of Mandatory IFRS Adoption on Audit Fees: Theory and Evidence (2012)Corporate Political Strategies for Widely Salient Issues (2005)Managerial contracting and corporate social responsibility (2007)Corporate Social Responsibility Through an Economic Lens (2008)
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References

  • 2003Conservatism in Accounting Part I: Explanations and Implications2,768 cited
  • 2018MANAGING PUBLIC RELATIONS2,191 cited
  • 1999The Economic Consequences of Increased Disclosure2,101 cited
  • 2003Conservatism in Accounting Part II: Evidence and Research Opportunities992 cited
  • 2007Financial statement effects of adopting international accounting standards: the case of Germany831 cited
  • 1998Why Firms Comply Voluntarily with IAS: an Empirical Analysis with Swiss Data338 cited
  • 2003Compliance with the Disclosure Requirements of Germany's New Market: IAS Versus US GAAP325 cited
  • 1994Business and Its Environment315 cited
  • 2003Behavioral Evidence on the Effects of Principles- and Rules-Based Standards290 cited
  • 2006Empirical Evidence on Jurisdictions that Adopt IFRS276 cited
  • 2008Financial Reporting Transparency273 cited
  • 2000Disclosure Level and Compliance with IASs: A Comparison of Companies With and Without U.S. Listings and Filings235 cited
  • 1999An empirical investigation of multinational firms' compliance with International Accounting Standards222 cited
  • 2002Empirical Evidence on the Evolution of International Earnings190 cited
  • 2003Financial Reporting Environments and International Capital Mobility

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175 cited
  • 2009Global Accounting Convergence and the Potential Adoption of IFRS by the United States: An Analysis of Economic and Policy Factors122 cited
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    • 2014Impact of the IFRS Adoption on Stock Market Movement in Nigerian Corporate Organization22 cited
    • 2012Perspectives on Consumerism and Consumer Protection Act in Nigeria16 cited
    • 2014International Financial Reporting Standards(IFRS)for SMES Adoption Process in Nigeria16 cited
    • 2016IFRS Adoption and Foreign Direct Investment: Evidence from Nigerian Quoted Firms16 cited