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Transition to IFRS and value relevance in a small but developed market: A look at Greek evidence
16 references·1 citing·36 second hop
Transition to IFRS and value relevance in a small but developed market: A look at Greek evidence (2009)Transition to IFRS and value relevance in…Mandatory IFRS Reporting around the World: Early Evidence on the Economic Consequences (2008)Mandatory IFRS Reporting arou…International Accounting Standards and Accounting Quality (2008)International Accounting Stan…IFRS Adoption and Accounting Quality: A Review (2007)IFRS Adoption and Accounting …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…The relevance of the value relevance literature for financial accounting standard setting: another view (2001)The relevance of the value re…The effect of international institutional factors on properties of accounting earnings (2000)The effect of international i…Country-Specific Factors Related to Financial Reporting and the Value Relevance of Accounting Data (2000)Country-Specific Factors Rela…The Effect of Audit Quality on Earnings Management* (1998)The Effect of Audit Quality o…Law and Finance (1998)Law and FinanceChanges in the value-relevance of earnings and book values over the past forty years (1997)Changes in the value-relevanc…The information content of losses (1995)The information content of lo…Earnings, Book Values, and Dividends in Equity Valuation* (1995)Earnings, Book Values, and Di…Common risk factors in the returns on stocks and bonds (1993)Common risk factors in the re…Positive Accounting Theory (1985)Positive Accounting TheoryAuditor size and audit quality (1981)Auditor size and audit qualityANALISIS KOMPARASI KUALITAS INFORMASI AKUNTANSI SEBELUM DAN SESUDAH PENGADOPSIAN PENUH IFRS DI INDONESIA (2013)ANALISIS KOMPARASI KUALITAS I…The Nature of the Firm (1937)The Market for "Lemons": Quality Uncertainty and the Market Mechanism (1970)The Pricing of Audit Services: Theory and Evidence (1980)Agency Problems and Residual Claims (1983)Causes and Consequences of Earnings Manipulation: An Analysis of Firms Subject to Enforcement Actions by the SEC* (1996)CAPITAL ASSET PRICES: A THEORY OF MARKET EQUILIBRIUM UNDER CONDITIONS OF RISK* (1964)Risk, Return, and Equilibrium: Empirical Tests (1973)The Cross-Section of Expected Stock Returns (1992)On Persistence in Mutual Fund Performance (1997)Illiquidity and stock returns: cross-section and time-series effects (2002)A five-factor asset pricing model (2014)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)Earnings Management During Import Relief Investigations (1991)Detecting Earnings Management. (1995)Audit committee, board of director characteristics, and earnings management (2002)A review of archival auditing research (2014)Legal Determinants of External Finance (1997)Investor protection and corporate governance (2000)The Colonial Origins of Comparative Development: An Empirical Investigation (2001)An Empirical Evaluation of Accounting Income Numbers (1968)Earnings management to avoid earnings decreases and losses (1997)The Economics of Disclosure and Financial Reporting Regulation: Evidence and Suggestions for Future Research (2016)A Survey of Corporate Governance (1997)Corporate Ownership Around the World (1999)Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature (2001)Performance matched discretionary accrual measures (2005)The economic implications of corporate financial reporting (2005)The conservatism principle and the asymmetric timeliness of earnings1 (1997)Earnings Management through Real Activities Manipulation (2003)Understanding earnings quality: A review of the proxies, their determinants and their consequences (2010)
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References

  • 1993Common risk factors in the returns on stocks and bonds26,615 cited
  • 1998Law and Finance17,902 cited
  • 1981Auditor size and audit quality5,862 cited
  • 1985Positive Accounting Theory5,837 cited
  • 2003Earnings management and investor protection: an international comparison5,395 cited
  • 1995Earnings, Book Values, and Dividends in Equity Valuation*5,061 cited
  • 1998The Effect of Audit Quality on Earnings Management*3,243 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
  • 2001The relevance of the value relevance literature for financial accounting standard setting: another view1,961 cited
  • 1997Changes in the value-relevance of earnings and book values over the past forty years1,788 cited
  • 2000Country-Specific Factors Related to Financial Reporting and the Value Relevance of Accounting Data

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919 cited
  • 2007IFRS Adoption and Accounting Quality: A Review915 cited
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    • 2013ANALISIS KOMPARASI KUALITAS INFORMASI AKUNTANSI SEBELUM DAN SESUDAH PENGADOPSIAN PENUH IFRS DI INDONESIA18 cited