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The Impact of Eliminating the 20-F Reconciliation Requirement for IFRS Filers on Earnings Persistence and Information Uncertainty
16 references·8 citing·40 second hopsampled
The Impact of Eliminating the 20-F Reconciliation Requirement for IFRS Filers on Earnings Persistence and Information Uncertainty (2012)The Impact of Eliminating the 20-F Reconc…The law and economics of self-dealing (2008)The law and economics of self…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…The Importance of Reporting Incentives: Earnings Management in European Private and Public Firms (2006)The Importance of Reporting I…Costs of Equity and Earnings Attributes (2004)Costs of Equity and Earnings …Why are foreign firms listed in the U.S. worth more? (2003)Why are foreign firms listed …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 Quality of Accruals and Earnings: The Role of Accrual Estimation Errors (2002)The Quality of Accruals and E…The relevance of the value-relevance literature for financial accounting standard setting (2001)The relevance of the value-re…The Quality of Accruals and Earnings: The Role of Accrual Estimation Errors (2001)The Quality of Accruals and E…Financial accounting information and corporate governance (2001)Financial accounting informat…The effect of international institutional factors on properties of accounting earnings (2000)The effect of international i…Corporate Disclosure Policy and Analyst Behavior. (1996)Corporate Disclosure Policy a…Valuation and Clean Surplus Accounting for Operating and Financial Activities* (1995)Valuation and Clean Surplus A…Understanding Risk and Return (1993)Understanding Risk and ReturnDoes Company Information Environment Affect ESG–Financial Performance Relationship? Evidence from European Markets (2024)Does Company Information Envi…Financial statement comparability and accounting fraud (2022)Financial statement comparabi…Earnings Management, Board Composition and Earnings Persistence in Emerging Market (2022)Earnings Management, Board Co…Voluntary IFRS adoption and accounting quality: Evidence from Japan (2020)Voluntary IFRS adoption and a…Analysts to the rescue? (2019)Analysts to the rescue?The economic effects of IFRS adoption in Korea (2017)The economic effects of IFRS …The Advent of IFRS in Canada: Incidence on Value Relevance (2016)The Advent of IFRS in Canada:…Earnings changes associated with relaxing the reconciliation requirement in non-U.S. firms’ SEC filings (2014)Earnings changes associated w…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)Specification Tests in Econometrics (1978)Cross-Sectional Determinants of Analyst Ratings of Corporate Disclosures (1993)Why Firms Voluntarily Disclose Bad News (1994)Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature (2001)The economic implications of corporate financial reporting (2005)Voluntary Nonfinancial Disclosure and the Cost of Equity Capital: The Initiation of Corporate Social Responsibility Reporting (2010)Risk, Return, and Equilibrium: Empirical Tests (1973)Common risk factors in the returns on stocks and bonds (1993)On Persistence in Mutual Fund Performance (1997)The market pricing of accruals quality (2005)How does financial reporting quality relate to investment efficiency? (2009)Understanding earnings quality: A review of the proxies, their determinants and their consequences (2010)The Cost of Capital, Corporation Finance and the Theory of Investment (1958)Dividend Policy, Growth, and the Valuation of Shares (1961)Capital markets research in accounting (2001)Toward an Implied Cost of Capital (2001)Expected EPS and EPS Growth as Determinantsof Value (2005)The cost of capital, corporation finance and the theory of investment (2008)An Empirical Evaluation of Accounting Income Numbers (1968)Legal Determinants of External Finance (1997)Earnings management to avoid earnings decreases and losses (1997)Separation of Ownership and Control (1983)Agency Costs of Free Cash Flow, Corporate Finance, and Takeovers (1986)What Determines Corporate Transparency? (2004)Mandatory CSR and sustainability reporting: economic analysis and literature review (2021)A Survey of Corporate Governance (1997)Corporate Ownership Around the World (1999)Accounting earnings and cash flows as measures of firm performance (1994)A Review of the Earnings Management Literature and Its Implications for Standard Setting (1999)Errors in Estimating Accruals: Implications for Empirical Research (2002)A review of archival auditing research (2014)Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)The Economic Consequences of Legal Origins (2008)Women on Boards and Firm Financial Performance: A Meta-Analysis (2014)Do institutional investors drive corporate social responsibility? International evidence (2018)
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References

  • 2003Earnings management and investor protection: an international comparison5,395 cited
  • 2002The Quality of Accruals and Earnings: The Role of Accrual Estimation Errors5,163 cited
  • 2008The law and economics of self-dealing3,514 cited
  • 2000The effect of international institutional factors on properties of accounting earnings3,198 cited
  • 2008International Accounting Standards and Accounting Quality3,050 cited
  • 1996Corporate Disclosure Policy and Analyst Behavior.2,743 cited
  • 2004Costs of Equity and Earnings Attributes2,387 cited
  • 2001Financial accounting information and corporate governance2,296 cited
  • 1995Valuation and Clean Surplus Accounting for Operating and Financial Activities*2,224 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
  • 1993Understanding Risk and Return1,797 cited
  • 2001The relevance of the value-relevance literature for financial accounting standard setting1,741 cited
  • 2006The Importance of Reporting Incentives: Earnings Management in European Private and Public Firms1,687 cited
  • 2003

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Why are foreign firms listed in the U.S. worth more?
1,638 cited
  • 2001The Quality of Accruals and Earnings: The Role of Accrual Estimation Errors1,120 cited
  • Cited by

    • 2016The Advent of IFRS in Canada: Incidence on Value Relevance42 cited
    • 2022Financial statement comparability and accounting fraud39 cited
    • 2024Does Company Information Environment Affect ESG–Financial Performance Relationship? Evidence from European Markets38 cited
    • 2017The economic effects of IFRS adoption in Korea36 cited
    • 2022Earnings Management, Board Composition and Earnings Persistence in Emerging Market30 cited
    • 2019Analysts to the rescue?27 cited
    • 2020Voluntary IFRS adoption and accounting quality: Evidence from Japan21 cited
    • 2014Earnings changes associated with relaxing the reconciliation requirement in non-U.S. firms’ SEC filings20 cited