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Earnings Quality and the Adoption of IFRS-Based Accounting Standards: Evidence from an Emerging Market
16 references·8 citing·26 second hop
Earnings Quality and the Adoption of IFRS-Based Accounting Standards: Evidence from an Emerging Market (2010)Earnings Quality and the Adoption of IFRS…International Accounting Standards and Accounting Quality (2008)International Accounting Stan…Performance matched discretionary accrual measures (2005)Performance matched discretio…Earnings management and investor protection: an international comparison (2003)Earnings management and inves…The relevance of the value relevance literature for financial accounting standard setting: another view (2001)The relevance of the value re…Performance Matched Discretionary Accrual Measures (2001)Performance Matched Discretio…The separation of ownership and control in East Asian Corporations (2000)The separation of ownership a…A Review of the Earnings Management Literature and Its Implications for Standard Setting (1999)A Review of the Earnings Mana…Earnings management to avoid earnings decreases and losses (1997)Earnings management to avoid …A Survey of Corporate Governance (1997)A Survey of Corporate Governa…A Survey of Corporate Governance (1997)A Survey of Corporate Governa…Causes and Consequences of Earnings Manipulation: An Analysis of Firms Subject to Enforcement Actions by the SEC* (1996)Causes and Consequences of Ea…Managerial ownership, accounting choices, and informativeness of earnings (1995)Managerial ownership, account…Earnings, Book Values, and Dividends in Equity Valuation* (1995)Earnings, Book Values, and Di…Detecting Earnings Management. (1995)Detecting Earnings Management.Debt covenant violation and manipulation of accruals (1994)Debt covenant violation and m…Earnings Management During Import Relief Investigations (1991)Earnings Management During Im…Corporate Governance Mechanisms, Whistle-Blowing Policy and Real Earnings Management (2019)Corporate Governance Mechanis…What influences the willingness of Vietnamese accountants to adopt International Financial Reporting Standards (IFRS) by 2025? (2018)What influences the willingne…The Value Relevance of IFRS Adoption in Indonesia (2018)The Value Relevance of IFRS A…The economic effects of IFRS adoption in Korea (2017)The economic effects of IFRS …The effect of the mandatory adoption of IAS/IFRS on earnings management: Empirical evidence from South Africa (2016)The effect of the mandatory a…Secrecy and the impact of mandatory IFRS adoption on earnings quality in Europe (2016)Secrecy and the impact of man…IFRS adoption in ASEAN countries (2016)IFRS adoption in ASEAN countr…The Case for Global Accounting Standards: Arguments and Evidence (2013)The Case for Global Accountin…Corporate Forecasts of Earnings Per Share and Stock Price Behavior: Empirical Test (1976)The economic implications of corporate financial reporting (2005)The Modern Industrial Revolution, Exit, and the Failure of Internal Control Systems (1993)Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature (2001)Prospect Theory: An Analysis of Decision under Risk (1979)Prospect theory: An analysis of decision under risk (1988)The Cost of Capital, Corporation Finance and the Theory of Investment (1958)Dividend Policy, Growth, and the Valuation of Shares (1961)The Theory and Measurement of Business Income (1961)Valuation and Clean Surplus Accounting for Operating and Financial Activities* (1995)Capital markets research in accounting (2001)Does Corporate Social Responsibility Affect the Cost of Capital? (2010)Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Law and Finance (1998)Corporate Ownership Around the World (1999)Investor protection and corporate governance (2000)How do family ownership, control and management affect firm value? (2005)Law, finance, and economic growth in China (2005)The Nature of the Firm (1937)Separation of Ownership and Control (1983)Legal Determinants of External Finance (1997)Experimental and Quasi-Experimental Designs for Research (1963)Risk, Return, and Equilibrium: Empirical Tests (1973)A review of archival auditing research (2014)Earnings Management through Real Activities Manipulation (2003)Understanding earnings quality: A review of the proxies, their determinants and their consequences (2010)
this work references cited by second hop

References

  • 1997A Survey of Corporate Governance16,237 cited
  • 1991Earnings Management During Import Relief Investigations8,369 cited
  • 2005Performance matched discretionary accrual measures6,963 cited
  • 1995Detecting Earnings Management.6,532 cited
  • 2000The separation of ownership and control in East Asian Corporations5,753 cited
  • 2003Earnings management and investor protection: an international comparison5,395 cited
  • 1995Earnings, Book Values, and Dividends in Equity Valuation*5,061 cited
  • 1999A Review of the Earnings Management Literature and Its Implications for Standard Setting4,637 cited
  • 1996Causes and Consequences of Earnings Manipulation: An Analysis of Firms Subject to Enforcement Actions by the SEC*4,076 cited
  • 1997Earnings management to avoid earnings decreases and losses3,839 cited
  • 2008International Accounting Standards and Accounting Quality3,050 cited
  • 1994Debt covenant violation and manipulation of accruals2,773 cited
  • 1997A Survey of Corporate Governance2,085 cited
  • 2001The relevance of the value relevance literature for financial accounting standard setting: another view1,961 cited
  • 1995Managerial ownership, accounting choices, and informativeness of earnings

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1,517 cited
  • 2001Performance Matched Discretionary Accrual Measures1,420 cited
  • Cited by

    • 2016Secrecy and the impact of mandatory IFRS adoption on earnings quality in Europe46 cited
    • 2017The economic effects of IFRS adoption in Korea36 cited
    • 2013The Case for Global Accounting Standards: Arguments and Evidence36 cited
    • 2016IFRS adoption in ASEAN countries35 cited
    • 2018What influences the willingness of Vietnamese accountants to adopt International Financial Reporting Standards (IFRS) by 2025?32 cited
    • 2019Corporate Governance Mechanisms, Whistle-Blowing Policy and Real Earnings Management27 cited
    • 2016The effect of the mandatory adoption of IAS/IFRS on earnings management: Empirical evidence from South Africa24 cited
    • 2018The Value Relevance of IFRS Adoption in Indonesia21 cited