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The Impact of Mandatory IFRS Adoption on IPOs in Global Capital Markets
16 references·16 citing·40 second hopsampled
The Impact of Mandatory IFRS Adoption on IPOs in Global Capital Markets (2014)The Impact of Mandatory IFRS Adoption on …Mandatory IFRS Reporting around the World: Early Evidence on the Economic Consequences (2008)Mandatory IFRS Reporting arou…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…Econometric Analysis of Cross Section and Panel Data (2001)Econometric Analysis of Cross…Stock Market Liberalization, Economic Reform, and Emerging Market Equity Prices (2000)Stock Market Liberalization, …Foreign Speculators and Emerging Equity Markets (2000)Foreign Speculators and Emerg…A New Database on the Structure and Development of the Financial Sector (2000)A New Database on the Structu…Earnings Management and the Long‐Run Market Performance of Initial Public Offerings (1998)Earnings Management and the L…Why is there a home bias? An analysis of foreign portfolio equity ownership in Japan (1997)Why is there a home bias? An …Understanding Risk and Return (1993)Understanding Risk and ReturnWhy new issues are underpriced (1986)Why new issues are underpricedInvestment banking, reputation, and the underpricing of initial public offerings (1986)Investment banking, reputatio…The "Hot Issue" Market of 1980 (1984)The "Hot Issue" Market of 1980Corporate financing and investment decisions when firms have information that investors do not have (1984)Corporate financing and inves…Price performance of common stock new issues (1975)Price performance of common s…The Market for "Lemons": Quality Uncertainty and the Market Mechanism (1970)The Market for "Lemons": Qual…Mandatory ESG disclosure, information asymmetry, and litigation risk: Evidence from initial public offerings (2024)Mandatory ESG disclosure, inf…Board Gender Diversity Reforms Around the World: The Impact on Corporate Innovation (2024)Board Gender Diversity Reform…Does perceived behavioral control mediate customers' innovativeness and continuance intention of e-money? The moderating role of perceived risk and e-security (2023)Does perceived behavioral con…The moderating role of board gender diversity on the relationship between firm opacity and stock returns (2022)The moderating role of board …Modifier effects of country-level transparency on global underpricing difference: New hierarchical evidence (2021)Modifier effects of country-l…Global Board Reforms and the Pricing of IPOs (2021)Global Board Reforms and the …Worldwide short selling regulations and IPO underpricing (2020)Worldwide short selling regul…Market manipulation rules and IPO underpricing (2020)Market manipulation rules and…Dividend policy and corporate investment under information shocks (2020)Dividend policy and corporate…Economic Consequences of IFRS Adoption: The Role of Changes in Disclosure Quality (2019)Economic Consequences of IFRS…Market integration, country institutions and IPO underpricing (2018)Market integration, country i…Unrealized earnings, dividends and reporting aggressiveness: an examination of firms’ behavior in the era of fair value accounting (2016)Unrealized earnings, dividend…Underwriter–Auditor Relationship and Pre-IPO Earnings Management: Evidence from China (2016)Underwriter–Auditor Relations…The Effect of Mandatory IFRS Adoption on International Cross-Listings (2014)The Effect of Mandatory IFRS …Post-Earnings-Announcement Drift in Global Markets: Evidence from an Information Shock (2014)Post-Earnings-Announcement Dr…Do Adoptions of International Financial Reporting Standards Enhance Capital Investment Efficiency? (2013)Do Adoptions of International…The Role of Market Forces in Assuring Contractual Performance (1981)Initial Public Offerings and Underwriter Reputation (1990)Underwriter Reputation, Initial Returns, and the Long‐Run Performance of IPO Stocks (1998)Positive Accounting Theory (1985)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)A Model of the Demand for Investment Banking Advising and Distribution Services for New Issues (1982)Information and the Cost of Capital (2004)Risk, Return, and Equilibrium: Empirical Tests (1973)Earnings Management During Import Relief Investigations (1991)Common risk factors in the returns on stocks and bonds (1993)Earnings Management through Real Activities Manipulation (2003)Performance matched discretionary accrual measures (2005)The economic implications of corporate financial reporting (2005)Autoregressive Conditional Heteroscedasticity with Estimates of the Variance of United Kingdom Inflation (1982)Some Tests of Specification for Panel Data: Monte Carlo Evidence and an Application to Employment Equations (1991)Another look at the instrumental variable estimation of error-components models (1995)Estimating Standard Errors in Finance Panel Data Sets: Comparing Approaches (2008)Corporate social responsibility and access to finance (2013)The China Syndrome: Local Labor Market Effects of Import Competition in the United States (2013)An Empirical Evaluation of Accounting Income Numbers (1968)Job Market Signaling (1973)A review of tax research (2010)Understanding earnings quality: A review of the proxies, their determinants and their consequences (2010)A Survey of Corporate Governance (1997)Corporate Ownership Around the World (1999)International Accounting Standards and Accounting Quality (2008)Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Determinants of corporate borrowing (1977)The Capital Structure Puzzle (1984)Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature (2001)On the Impossibility of Informationally Efficient Markets (1980)Generalized autoregressive conditional heteroskedasticity (1986)On the Relation between the Expected Value and the Volatility of the Nominal Excess Return on Stocks (1993)Asymmetric correlations of equity portfolios (2002)Does financial liberalization spur growth? (2005)The Evolution of Cooperation (1981)The Resource-Based Theory of Competitive Advantage: Implications for Strategy Formulation (1991)
this work references cited by second hop· second hop is a sample of the most-cited connections

References

  • 2001Econometric Analysis of Cross Section and Panel Data27,575 cited
  • 1970The Market for "Lemons": Quality Uncertainty and the Market Mechanism22,977 cited
  • 1984Corporate financing and investment decisions when firms have information that investors do not have18,936 cited
  • 2003Earnings management and investor protection: an international comparison5,395 cited
  • 1986Why new issues are underpriced2,788 cited
  • 1986Investment banking, reputation, and the underpricing of initial public offerings2,581 cited
  • 1998Earnings Management and the Long‐Run Market Performance of Initial Public Offerings2,300 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
  • 2000Foreign Speculators and Emerging Equity Markets1,868 cited
  • 1993Understanding Risk and Return1,797 cited
  • 2000A New Database on the Structure and Development of the Financial Sector1,712 cited
  • 1984The "Hot Issue" Market of 19801,586 cited
  • 1997Why is there a home bias? An analysis of foreign portfolio equity ownership in Japan1,542 cited
  • 2000Stock Market Liberalization, Economic Reform, and Emerging Market Equity Prices

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

1,385 cited
  • 1975Price performance of common stock new issues1,341 cited
  • Cited by

    • 2014The Effect of Mandatory IFRS Adoption on International Cross-Listings136 cited
    • 2014Post-Earnings-Announcement Drift in Global Markets: Evidence from an Information Shock127 cited
    • 2024Mandatory ESG disclosure, information asymmetry, and litigation risk: Evidence from initial public offerings63 cited
    • 2019Economic Consequences of IFRS Adoption: The Role of Changes in Disclosure Quality57 cited
    • 2021Global Board Reforms and the Pricing of IPOs47 cited
    • 2020Worldwide short selling regulations and IPO underpricing45 cited
    • 2022The moderating role of board gender diversity on the relationship between firm opacity and stock returns42 cited
    • 2020Market manipulation rules and IPO underpricing40 cited
    • 2018Market integration, country institutions and IPO underpricing40 cited
    • 2024Board Gender Diversity Reforms Around the World: The Impact on Corporate Innovation39 cited
    • 2023Does perceived behavioral control mediate customers' innovativeness and continuance intention of e-money? The moderating role of perceived risk and e-security38 cited
    • 2013Do Adoptions of International Financial Reporting Standards Enhance Capital Investment Efficiency?38 cited
    • 2021Modifier effects of country-level transparency on global underpricing difference: New hierarchical evidence37 cited
    • 2016Underwriter–Auditor Relationship and Pre-IPO Earnings Management: Evidence from China35 cited
    • 2020Dividend policy and corporate investment under information shocks34 cited
    • 2016Unrealized earnings, dividends and reporting aggressiveness: an examination of firms’ behavior in the era of fair value accounting33 cited