References

• 1998Law and Finance17,902 cited
• 2002The Quality of Accruals and Earnings: The Role of Accrual Estimation Errors5,163 cited
• 1997The conservatism principle and the asymmetric timeliness of earnings13,988 cited
• 2000The effect of international institutional factors on properties of accounting earnings3,198 cited
• 2008International Accounting Standards and Accounting Quality3,050 cited
• 1995The information content of losses2,315 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
• 2006International Financial Reporting Standards (IFRS): pros and cons for investors1,273 cited
• 2000Country-Specific Factors Related to Financial Reporting and the Value Relevance of Accounting Data919 cited
• 2007IFRS Adoption and Accounting Quality: A Review915 cited
• 2009Market Reaction to the Adoption of IFRS in Europe871 cited
• 2007Financial statement effects of adopting international accounting standards: the case of Germany831 cited
• 2012Are IFRS-based and US GAAP-based accounting amounts comparable?795 cited
• 2005Earnings management and cross listing: Are reconciled earnings comparable to US earnings?Π