SZodixStudyAcademic Library
ShelvesOpen access
Study · an open academic library·Metadata from OpenAlex (CC0)·Shelves·OpenAlex metadata, de-duplicated
The early adoption of consolidated accounting in Spain
16 references·6 citing·43 second hop
The early adoption of consolidated accounting in Spain (1998)The early adoption of consolidated accoun…The effects of bonus schemes on accounting decisions (2011)The effects of bonus schemes …Pension disclosures under SFAS No. 87: Theory and evidence* (1991)Pension disclosures under SFA…Incentives for unconsolidated financial reporting (1990)Incentives for unconsolidated…Incentives associated with changes in consolidated reporting requirements (1990)Incentives associated with ch…Aggregation of test statistics (1990)Aggregation of test statisticsThe Adoption of Consolidated Accounting in Great Britain (1988)The Adoption of Consolidated …The derived demand for consolidated financial reporting (1987)The derived demand for consol…The Evolution of Consolidated Financial Reporting in Australia (1986)The Evolution of Consolidated…Characteristics of firms electing early adoption of SFAS 52 (1986)Characteristics of firms elec…The effect of bonus schemes on accounting decisions (1985)The effect of bonus schemes o…Mandated accounting changes and debt covenants (1984)Mandated accounting changes a…The effects of debt covenants and political costs on the choice of accounting methods (1983)The effects of debt covenants…Determinants of the corporate decision to capitalize interest (1981)Determinants of the corporate…An income strategy approach to the positive theory of accounting standard setting/choice (1981)An income strategy approach t…Some economic determinants of accounting policy choice (1979)Some economic determinants of…An Empirical Evaluation of Accounting Income Numbers (1968)An Empirical Evaluation of Ac…The Anticipation of Mandatory Audit Firm Rotation and Audit Quality (2023)The Anticipation of Mandatory…Setting consolidated reporting standards for local government (2018)Setting consolidated reportin…Impact of corporate characteristics on human resource disclosures (2016)Impact of corporate character…Impact of corporate governance on financial disclosures: Evidence from India (2014)Impact of corporate governanc…Les déterminants de l'adoption anticipée des normes comptables internationales : choix financier ou opportunisme ? (2007)Les déterminants de l'adoptio…Applying Voluntary Disclosure Theories to Intangibles Reporting: Evidence from the Portuguese Stock Market (2005)Applying Voluntary Disclosure…Financial Ratios As Predictors of Failure (1966)FINANCIAL RATIOS, DISCRIMINANT ANALYSIS AND THE PREDICTION OF CORPORATE BANKRUPTCY (1968)Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Do Firms Use Restructuring Charge Reversals to Meet Earnings Targets? (2002)The value-relevance of R&D and advertising expenditures: Evidence from Korea (2004)Do Chinese state subsidies affect voluntary corporate social responsibility disclosure? (2017)Towards a Positive Theory of the Determination of Accounting Standards. (1978)The stochastic behavior of common stock variances Value, leverage and interest rate effects (1982)Positive Accounting Theory (1985)Efficient vs. Opportunistic Choice of Accounting Procedures: Corporate Control Contests (1991)International comparative analysis of the association between board structure and the efficiency of value added by a firm from its physical capital and intellectual capital resources (2003)The Effect of Political Sensitivity and Bargaining Power on Taxes: Evidence from Federal Contractors (2012)The Pricing of Options and Corporate Liabilities (1973)Determinants of corporate borrowing (1977)Efficient contracting and the choice of accounting method in the oil and gas industry (1990)Accounting choice theory and market-based research in accounting (1992)The Valuation of the Deferred Tax Liability: Evidence from the Stock Market. (1992)On financial contracting (1979)The Impact of Family Control on the Performance and Financial Characteristics of Family Versus Nonfamily Businesses in Japan: A Matched-Pair Investigation (2008)SOME TIME SERIES PROPERTIES OF ACCOUNTING INCOME (1972)Corporate Financial Statements, A Product of the Market and Political Processes (1977)The Demand for and Supply of Accounting Theories: The Market for Excuses. (1979)On cross-sectional analysis in accounting research (1987)Costs of technical violation of accounting-based debt covenants (1993)The investment opportunity set and accounting procedure choice (1993)CAPITAL ASSET PRICES: A THEORY OF MARKET EQUILIBRIUM UNDER CONDITIONS OF RISK* (1964)Industrial Market Structure and Economic Performance. (1971)Income Smoothing and Incentives: Empirical Tests Using Accounting Changes. (1987)An Institutional Model of Organizational Practice: Financial Reporting at the Fortune 200 (1990)Ownership structure and corporate social responsibility disclosure: some Malaysian evidence (2007)Agency Problems and the Theory of the Firm (1980)The Provision of Incentives in Firms (1999)Capital markets research in accounting (2001)Contracting theory and accounting (2001)Measuring the quality of earnings (2005)The Impact of Academic Accounting Research on Professional Practice: An Analysis by the AAA Research Impact Task Force (2009)Disclosure Versus Recognition: Inferences from Subsequent Events (2016)EFFICIENT CAPITAL MARKETS: A REVIEW OF THEORY AND EMPIRICAL WORK* (1970)Using daily stock returns (1985)Efficient Capital Markets: II (1991)A Review of the Earnings Management Literature and Its Implications for Standard Setting (1999)Earnings Management through Real Activities Manipulation (2003)The economic implications of corporate financial reporting (2005)
this work references cited by second hop

References

  • 1968An Empirical Evaluation of Accounting Income Numbers6,384 cited
  • 1985The effect of bonus schemes on accounting decisions3,311 cited
  • 2011The effects of bonus schemes on accounting decisions2,579 cited
  • 1981An income strategy approach to the positive theory of accounting standard setting/choice436 cited
  • 1979Some economic determinants of accounting policy choice372 cited
  • 1981Determinants of the corporate decision to capitalize interest242 cited
  • 1990Aggregation of test statistics216 cited
  • 1983The effects of debt covenants and political costs on the choice of accounting methods202 cited
  • 1986Characteristics of firms electing early adoption of SFAS 52117 cited
  • 1984Mandated accounting changes and debt covenants103 cited
  • 1990Incentives for unconsolidated financial reporting82 cited
  • 1987The derived demand for consolidated financial reporting58 cited
  • 1990Incentives associated with changes in consolidated reporting requirements47 cited
  • 1991Pension disclosures under SFAS No. 87: Theory and evidence*43 cited
  • 1986The Evolution of Consolidated Financial Reporting in Australia31 cited

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

1988
The Adoption of Consolidated Accounting in Great Britain
26 cited

Cited by

  • 2016Impact of corporate characteristics on human resource disclosures39 cited
  • 2005Applying Voluntary Disclosure Theories to Intangibles Reporting: Evidence from the Portuguese Stock Market22 cited
  • 2018Setting consolidated reporting standards for local government18 cited
  • 2023The Anticipation of Mandatory Audit Firm Rotation and Audit Quality17 cited
  • 2007Les déterminants de l'adoption anticipée des normes comptables internationales : choix financier ou opportunisme ?17 cited
  • 2014Impact of corporate governance on financial disclosures: Evidence from India17 cited