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Mandatory IFRS Reporting and Stock Price Informativeness
16 references·16 citing·33 second hopsampled
Mandatory IFRS Reporting and Stock Price Informativeness (2009)Mandatory IFRS Reporting and Stock Price …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…Estimating Standard Errors in Finance Panel Data Sets: Comparing Approaches (2008)Estimating Standard Errors in…The economic implications of corporate financial reporting (2005)The economic implications of …R2 around the world: New theory and new tests☆ (2005)R2 around the world: New theo…Institutional Investors and Executive Compensation (2003)Institutional Investors and E…Incentives versus standards: properties of accounting income in four East Asian countries (2003)Incentives versus standards: …The information content of stock markets: why do emerging markets have synchronous stock price movements? (2000)The information content of st…The effect of international institutional factors on properties of accounting earnings (2000)The effect of international i…Financial markets and the allocation of capital (2000)Financial markets and the all…Herding and Feedback Trading by Institutional and Individual Investors (1999)Herding and Feedback Trading …Law and Finance (1998)Law and FinanceLegal Determinants of External Finance (1997)Legal Determinants of Externa…Do Brokerage Analysts' Recommendations Have Investment Value? (1996)Do Brokerage Analysts' Recomm…On the Impossibility of Informationally Efficient Markets (1980)On the Impossibility of Infor…On the Impossibility of Informationally Efficient Markets (1980)On the Impossibility of Infor…Green credit policy and the stock price synchronicity of heavily polluting enterprises (2022)Green credit policy and the s…Social media, financial reporting opacity, and return comovement: Evidence from Seeking Alpha (2019)Social media, financial repor…International Financial Reporting Standards, board governance, and accounting quality (2016)International Financial Repor…Mandatory adoption of IFRS and timely loss recognition across Europe: The effect of corporate finance incentives (2015)Mandatory adoption of IFRS an…Did the Mandatory Adoption of IFRS Affect the Earnings Quality of Canadian Firms? (2015)Did the Mandatory Adoption of…The Information Content of Stock Prices, Legal Environments, and Accounting Standards: International Evidence (2014)The Information Content of St…Information arrival, changes in R-square and pricing asymmetry of corporate news (2014)Information arrival, changes …Does external finance pressure affect corporate disclosure of Chinese non-state-owned enterprises? (2014)Does external finance pressur…The effects of mandatory IFRS adoption: A review of evidence based on accounting standard setting criteria (2013)The effects of mandatory IFRS…The Case for Global Accounting Standards: Arguments and Evidence (2013)The Case for Global Accountin…The Effect of IFRS on Cross-Border Acquisitions (2012)The Effect of IFRS on Cross-B…Investor Perceptions of Potential IFRS Adoption in the United States (2012)Investor Perceptions of Poten…Economic consequences of the first-time IFRS introduction in Europe (2012)Economic consequences of the …How Would the Mandatory Adoption of IFRS Affect the Earnings Quality of U.S. Firms? Evidence from Cross-Listed Firms in the U.S. (2011)How Would the Mandatory Adopt…The Use of the R2 as a Measure of Firm‐Specific Information: A Cross‐Country Critique (2010)The Use of the R2 as a Measur…Stock market synchronicity – an alternative approach to assessing the information impact of Australian IFRS (2010)Stock market synchronicity – …What Do We Know about Capital Structure? Some Evidence from International Data (1995)A Survey of Corporate Governance (1997)Corporate Ownership Around the World (1999)Investor protection and corporate governance (2000)Risk, Return, and Equilibrium: Empirical Tests (1973)Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Does board gender diversity improve the informativeness of stock prices? (2011)Understanding commonality in liquidity around the world (2011)Stock price synchronicity, crash risk, and institutional investors (2013)Earnings Management During Import Relief Investigations (1991)Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature (2001)The theory and practice of corporate finance: evidence from the field (2001)Earnings Management through Real Activities Manipulation (2003)Understanding earnings quality: A review of the proxies, their determinants and their consequences (2010)Voluntary Nonfinancial Disclosure and the Cost of Equity Capital: The Initiation of Corporate Social Responsibility Reporting (2010)The Cost of Capital, Corporation Finance and the Theory of Investment (1958)The Colonial Origins of Comparative Development: An Empirical Investigation (2001)An Empirical Evaluation of Accounting Income Numbers (1968)A Contribution to the Theory of Economic Growth (1956)Increasing Returns and Long-Run Growth (1986)Have Individual Stocks Become More Volatile? An Empirical Exploration of Idiosyncratic Risk (2001)Positive Accounting Theory (1985)Earnings management to avoid earnings decreases and losses (1997)Earnings management and investor protection: an international comparison (2003)The Economics of Disclosure and Financial Reporting Regulation: Evidence and Suggestions for Future Research (2016)Specification Tests in Econometrics (1978)Econometric Analysis of Cross Section and Panel Data (2001)Robust Standard Errors for Panel Regressions with Cross-Sectional Dependence (2007)Robust Inference With Multiway Clustering (2011)Policy Uncertainty and Corporate Investment (2015)Noise Trader Risk in Financial Markets (1990)Efficient Capital Markets: II (1991)Investor Psychology and Security Market Under‐ and Overreactions (1998)
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References

  • 1998Law and Finance17,902 cited
  • 2008Estimating Standard Errors in Finance Panel Data Sets: Comparing Approaches10,793 cited
  • 1997Legal Determinants of External Finance9,776 cited
  • 2005The economic implications of corporate financial reporting6,337 cited
  • 1980On the Impossibility of Informationally Efficient Markets5,122 cited
  • 1980On the Impossibility of Informationally Efficient Markets3,640 cited
  • 2000The information content of stock markets: why do emerging markets have synchronous stock price movements?3,332 cited
  • 2000The effect of international institutional factors on properties of accounting earnings3,198 cited
  • 2008International Accounting Standards and Accounting Quality3,050 cited
  • 2005R2 around the world: New theory and new tests☆2,833 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
  • 2003Institutional Investors and Executive Compensation2,012 cited
  • 2000Financial markets and the allocation of capital1,972 cited
  • 1996Do Brokerage Analysts' Recommendations Have Investment Value?

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1,916 cited
  • 1999Herding and Feedback Trading by Institutional and Individual Investors1,587 cited
  • Cited by

    • 2011How Would the Mandatory Adoption of IFRS Affect the Earnings Quality of U.S. Firms? Evidence from Cross-Listed Firms in the U.S.92 cited
    • 2012Investor Perceptions of Potential IFRS Adoption in the United States91 cited
    • 2019Social media, financial reporting opacity, and return comovement: Evidence from Seeking Alpha73 cited
    • 2010Stock market synchronicity – an alternative approach to assessing the information impact of Australian IFRS55 cited
    • 2016International Financial Reporting Standards, board governance, and accounting quality49 cited
    • 2014The Information Content of Stock Prices, Legal Environments, and Accounting Standards: International Evidence44 cited
    • 2012Economic consequences of the first-time IFRS introduction in Europe41 cited
    • 2012The Effect of IFRS on Cross-Border Acquisitions41 cited
    • 2015Did the Mandatory Adoption of IFRS Affect the Earnings Quality of Canadian Firms?39 cited
    • 2010The Use of the R2 as a Measure of Firm‐Specific Information: A Cross‐Country Critique39 cited
    • 2013The Case for Global Accounting Standards: Arguments and Evidence36 cited
    • 2022Green credit policy and the stock price synchronicity of heavily polluting enterprises34 cited
    • 2013The effects of mandatory IFRS adoption: A review of evidence based on accounting standard setting criteria32 cited
    • 2014Does external finance pressure affect corporate disclosure of Chinese non-state-owned enterprises?31 cited
    • 2014Information arrival, changes in R-square and pricing asymmetry of corporate news28 cited
    • 2015Mandatory adoption of IFRS and timely loss recognition across Europe: The effect of corporate finance incentives26 cited