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Strategic Balance Sheet Adjustments Under First-Time IFRS Adoption and the Consequences for Earnings Quality
16 references·1 citing·36 second hopsampled
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References

  • 1998Law and Finance17,902 cited
  • 2008Estimating Standard Errors in Finance Panel Data Sets: Comparing Approaches10,793 cited
  • 2003Earnings management and investor protection: an international comparison5,395 cited
  • 1995Earnings, Book Values, and Dividends in Equity Valuation*5,061 cited
  • 1997The conservatism principle and the asymmetric timeliness of earnings13,988 cited
  • 1997Earnings management to avoid earnings decreases and losses3,839 cited
  • 2000The effect of international institutional factors on properties of accounting earnings3,198 cited
  • 2008International Accounting Standards and Accounting Quality3,050 cited
  • 1994Accounting earnings and cash flows as measures of firm performance2,584 cited
  • 2006Estimating Standard Errors in Finance Panel Data Sets: Comparing Approaches2,559 cited
  • 1996Law and Finance2,451 cited
  • 2004Earnings quality in UK private firms: comparative loss recognition timeliness2,377 cited
  • 2000The Economic Consequences of Increased Disclosure2,369 cited
  • 2008Do Managers Withhold Bad News?2,191 cited
  • 2008Mandatory IFRS Reporting around the World: Early Evidence on the Economic Consequences2,174 cited

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  • 1999The Economic Consequences of Increased Disclosure2,101 cited
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    • 2021Country-specific drivers of the value relevance of goodwill impairment losses18 cited