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Convergence in accounting standards: Insights from academicians and practitioners
11 references·16 citing·43 second hop
Convergence in accounting standards: Insights from academicians and practitioners (2010)Convergence in accounting standards: Insi…Corporate Governance and Ethics (2008)Corporate Governance and Ethi…Adopting a Label: Heterogeneity in the Economic Consequences of IFRS Adoptions * (2007)Adopting a Label: Heterogenei…The survival of international differences under IFRS: towards a research agenda (2006)The survival of international…Market Reaction to Events Surrounding the Adoption of IFRS in Europe (2006)Market Reaction to Events Sur…Home Bias, Foreign Mutual Fund Holdings, and the Voluntary Adoption of International Accounting Standards (2006)Home Bias, Foreign Mutual Fun…Empirical Evidence on Jurisdictions that Adopt IFRS (2006)Empirical Evidence on Jurisdi…Applying IFRS in Germany: Determinants and Consequences (2006)Applying IFRS in Germany: Det…International Accounting Standards and Accounting Quality (2005)International Accounting Stan…Earnings management under German GAAP versus IFRS (2005)Earnings management under Ger…Earnings management and cross listing: Are reconciled earnings comparable to US earnings?Π (2005)Earnings management and cross…Implications of Accounting Research for the SEC's Consideration of International Accounting Standards for U.S. Securities Offerings (1999)Implications of Accounting Re…The quality of accounting education and the integration of the international education standards: evidence from Middle Eastern and North African countries (2020)The quality of accounting edu…Maximising international returns: Impact of IFRS on foreign direct investments (2020)Maximising international retu…Determinants of IFRS compliance in Africa: analysis of stakeholder attributes (2019)Determinants of IFRS complian…IFRS adoption: A costly change that keeps on costing (2017)IFRS adoption: A costly chang…IFRS adoption challenges in developing economies: an Indian perspective (2017)IFRS adoption challenges in d…Preparedness of the entities for the IFRS for SMEs: an emerging country case (2016)Preparedness of the entities …IFRS adoption in ASEAN countries (2016)IFRS adoption in ASEAN countr…Cost-benefit analysis of IFRS adoption: developed and emerging countries (2016)Cost-benefit analysis of IFRS…Compliance with IAS/IFRS and firm characteristics: evidence from the emerging capital market of Turkey (2016)Compliance with IAS/IFRS and …Waves of Global Standardization: Small Practitioners' Resilience and Intra-Professional Fragmentation within the Accounting Profession (2015)Waves of Global Standardizati…Do Auditing and Reporting Standards Affect Firms’ Ethical Behaviours? The Moderating Role of National Culture (2015)Do Auditing and Reporting Sta…Readability of Notes to the Financial Statements and the Adoption of IFRS (2014)Readability of Notes to the F…The Case for Global Accounting Standards: Arguments and Evidence (2013)The Case for Global Accountin…Developing a Global Model of Accounting Education and Examining IES Compliance in Australia, Japan, and Sri Lanka (2013)Developing a Global Model of …Perceptions and knowledge of accounting professionals on IFRS for SMEs: Evidence from Turkey (2012)Perceptions and knowledge of …IFRS monopoly: the Pied Piper of financial reporting (2011)IFRS monopoly: the Pied Piper…Law and Finance (1998)The effect of international institutional factors on properties of accounting earnings (2000)Mandatory IFRS Reporting Around the World: Early Evidence on the Economic Consequences (2007)On the use of instrumental variables in accounting research (2009)Global Accounting Convergence and the Potential Adoption of IFRS by the U.S. (Part I): Conceptual Underpinnings and Economic Analysis (2010)Analyst Following and Forecast Accuracy After Mandated IFRS Adoptions (2011)Legal Determinants of External Finance (1997)A Review of the Earnings Management Literature and Its Implications for Standard Setting (1999)Some obstacles to global financial reporting comparability and convergence at a high level of quality (2007)Different approaches to corporate reporting regulation: How jurisdictions differ and why (2010)International differences in IFRS policy choice: A research note (2010)Limited-dependent and qualitative variables in econometrics (1983)Earnings Management During Import Relief Investigations (1991)Investor protection and corporate governance (2000)The Role of International Financial Reporting Standards in Accounting Quality: Evidence from the European Union (2010)A Review of the IFRS-Adoption Literature (2015)Incentives or Standards: What Determines Accounting Quality Changes around IFRS Adoption? (2015)The Quality of Accruals and Earnings: The Role of Accrual Estimation Errors (2002)Earnings management and investor protection: an international comparison (2003)IFRS Policy Changes and the Continuation of National Patterns of IFRS Practice (2011)International Financial Reporting Standards: what are the benefits? (2011)Continuous Auctions and Insider Trading (1985)Detecting Earnings Management. (1995)Performance matched discretionary accrual measures (2005)Global Accounting Convergence and the Potential Adoption of IFRS by the U.S. (Part II): Political Factors and Future Scenarios for U.S. Accounting Standards (2010)The Impact of Mandatory IFRS Adoption on Equity Valuation of Accounting Numbers for Security Investors in the EU (2010)The voluntary adoption of International Financial Reporting Standards and loan contracting around the world (2011)Positive Accounting Theory (1985)Earnings management to avoid earnings decreases and losses (1997)Economic Consequences of Financial Reporting and Disclosure Regulation: A Review and Suggestions for Future Research (2008)The impact of mandatory IFRS adoption on foreign mutual fund ownership: The role of comparability (2011)Are IFRS-based and US GAAP-based accounting amounts comparable? (2012)Job Market Signaling (1973)Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)The Impact of IFRS on Accounting Quality in a Regulated Market (2011)Societal trust and open innovation (2018)Earnings Comovement and Accounting Comparability: The Effects of Mandatory IFRS Adoption (2010)The value relevance of IFRS in the European banking industry (2010)Does a common set of accounting standards affect tax-motivated income shifting for multinational firms? (2015)Mandatory CSR and sustainability reporting: economic analysis and literature review (2021)Corporate governance and performance of financial institutions (2015)Value relevance, earnings management and corporate governance in China (2015)Corporate governance and dividend pay-out policy in UK listed SMEs (2017)
this work references cited by second hop

References

  • 2005Earnings management and cross listing: Are reconciled earnings comparable to US earnings?Π785 cited
  • 2005International Accounting Standards and Accounting Quality734 cited
  • 2005Earnings management under German GAAP versus IFRS672 cited
  • 2006Home Bias, Foreign Mutual Fund Holdings, and the Voluntary Adoption of International Accounting Standards515 cited
  • 2006The survival of international differences under IFRS: towards a research agenda419 cited
  • 2006Empirical Evidence on Jurisdictions that Adopt IFRS276 cited
  • 2006Applying IFRS in Germany: Determinants and Consequences216 cited
  • 2007Adopting a Label: Heterogeneity in the Economic Consequences of IFRS Adoptions *209 cited
  • 2006Market Reaction to Events Surrounding the Adoption of IFRS in Europe191 cited
  • 2008Corporate Governance and Ethics189 cited
  • 1999Implications of Accounting Research for the SEC's Consideration of International Accounting Standards for U.S. Securities Offerings183 cited

Cited by

  • 2011IFRS monopoly: the Pied Piper of financial reporting89 cited
  • 2012Perceptions and knowledge of accounting professionals on IFRS for SMEs: Evidence from Turkey77 cited
  • 2014Readability of Notes to the Financial Statements and the Adoption of IFRS73 cited

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

  • 2015Do Auditing and Reporting Standards Affect Firms’ Ethical Behaviours? The Moderating Role of National Culture70 cited
  • 2017IFRS adoption challenges in developing economies: an Indian perspective61 cited
  • 2016Cost-benefit analysis of IFRS adoption: developed and emerging countries59 cited
  • 2019Determinants of IFRS compliance in Africa: analysis of stakeholder attributes52 cited
  • 2015Waves of Global Standardization: Small Practitioners' Resilience and Intra-Professional Fragmentation within the Accounting Profession46 cited
  • 2017IFRS adoption: A costly change that keeps on costing38 cited
  • 2013The Case for Global Accounting Standards: Arguments and Evidence36 cited
  • 2016IFRS adoption in ASEAN countries35 cited
  • 2016Preparedness of the entities for the IFRS for SMEs: an emerging country case34 cited
  • 2013Developing a Global Model of Accounting Education and Examining IES Compliance in Australia, Japan, and Sri Lanka30 cited
  • 2016Compliance with IAS/IFRS and firm characteristics: evidence from the emerging capital market of Turkey30 cited
  • 2020Maximising international returns: Impact of IFRS on foreign direct investments30 cited
  • 2020The quality of accounting education and the integration of the international education standards: evidence from Middle Eastern and North African countries30 cited