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The Evolution of Global Standards in Accounting
14 references·3 citing·48 second hop
The Evolution of Global Standards in Accounting (2000)The Evolution of Global Standards in Acco…Brookings- Wharton Papers on Financial Services, 1999 (2002)Brookings- Wharton Papers on …The effect of international institutional factors on properties of accounting earnings (2000)The effect of international i…The market valuation of IAS versus US-GAAP accounting measures using Form 20-F reconciliations (1999)The market valuation of IAS v…Implications of Accounting Research for the SEC's Consideration of International Accounting Standards for U.S. Securities Offerings (1999)Implications of Accounting Re…Use of R-Squared in Accounting Research: Measuring Changes in Value Relevance Over the Last Four Decades (1998)Use of R-Squared in Accountin…The Market Valuation of IAS versus U.S. GAAP Accounting Measures using Form 20-F Reconciliations (1998)The Market Valuation of IAS v…The Coming Confrontation on International Accounting Standards (1998)The Coming Confrontation on I…International Accounting Differences and Their Relation to Share Prices: Evidence from U.K., Australian, and Canadian Firms* (1996)International Accounting Diff…Causes and Consequences of Earnings Manipulation: An Analysis of Firms Subject to Enforcement Actions by the SEC* (1996)Causes and Consequences of Ea…Foreign Stock Exchange Listings: A Case Study of Daimler‐Benz (1995)Foreign Stock Exchange Listin…The Value Relevance of German Accounting Measures: An Empirical Analysis (1994)The Value Relevance of German…The Relative Informativeness of Accounting Disclosures in Different Countries (1993)The Relative Informativeness …A Comparison of the Value-Relevance of U.S. Versus Non-U.S. GAAP Accounting Measures Using Form 20-F Reconciliations (1993)A Comparison of the Value-Rel…The Financial and Market Effects of the SEC's Accounting and Auditing Enforcement Releases (1991)The Financial and Market Effe…Inventory and its Relationship with Profitability: Evidence for an International Sample of Countries (2013)Inventory and its Relationshi…THE GLOBALIZATION OF ACCOUNTING STANDARDS: IFRS VERSUS US GAAP (2009)THE GLOBALIZATION OF ACCOUNTI…Internatıonal Fınancıal Reportıng Standards X For Small And Medıum Sızed Entıtıes And The Turkısh Case (2007)Internatıonal Fınancıal Repor…Cross-Sectional Determinants of Analyst Ratings of Corporate Disclosures (1993)Accounting earnings and cash flows as measures of firm performance (1994)Corporate Disclosure Policy and Analyst Behavior. (1996)IAS versus US GAAP: Information Asymmetry-Based Evidence from Germany's New Market (2001)The role of accounting and auditing in corporate governance and the development of financial markets around the world (2003)Corporate environmental disclosure, financial markets and the media: An international perspective (2007)SOME ESTIMATES OF THE COST OF CAPITAL TO THE ELECTRIC UTILITY INDUSTRY, 1954-57 (1966)The information content of security prices (1980)Fair Value Accounting: Evidence from Investment Securities and the Market Valuation of Banks. (1994)Is accounting information value-relevant in the emerging Chinese stock market? (2001)Global Financial Reporting: Implications for U.S. Academics (2008)Usefulness of comprehensive income reporting in Canada (2009)Earnings Asan Explanatory Variable for Returns (1991)International Differences in the Timeliness, Conservatism, and Classification of Earnings (1999)Economic Benefits of Adopting IFRS or US‐GAAP – Have the Expected Cost of Equity Capital Really Decreased? (2006)Adoption of IFRS in Spain: Effect on the comparability and relevance of financial reporting (2007)Earnings Management During Import Relief Investigations (1991)The Modern Industrial Revolution, Exit, and the Failure of Internal Control Systems (1993)Detecting Earnings Management. (1995)Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature (2001)Earnings Management through Real Activities Manipulation (2003)The economic implications of corporate financial reporting (2005)On the Usefulness of Earnings and Earnings Research: Lessons and Directions from Two Decades of Empirical Research (1989)Changes in the value-relevance of earnings and book values over the past forty years (1997)Have Financial Statements Lost Their Relevance? (1999)Accounting for intangibles – a critical review of policy recommendations (2008)Accounting-based versus market-based cross-sectional models of CDS spreads (2008)Female directors and earnings management in high‐technology firms (2012)The Effect of International Institutional Factors on Properties of Accounting Earnings (1999)Country-Specific Factors Related to Financial Reporting and the Value Relevance of Accounting Data (2000)Evidence from China on Whether Harmonized Accounting Standards Harmonize Accounting Practices (2002)Cross listing, bonding and firms’ reporting incentives: A discussion of Lang, Raedy and Wilson (2006) (2006)The Value Relevance of Accounting Income Reported by DAX‐30 German Companies (2007)Financial Accounting Standards Board (FASB) (2008)The Information Content of Annual Earnings Announcements (1968)Persuasive evidence of market inefficiency (1985)The Cross-Section of Expected Stock Returns (1992)An Empirical Evaluation of Accounting Income Numbers (1968)Risk, Return, and Equilibrium: Empirical Tests (1973)Legal Determinants of External Finance (1997)Earnings management and investor protection: an international comparison (2003)Understanding earnings quality: A review of the proxies, their determinants and their consequences (2010)Accounting standards and value relevance of financial statements: An international analysis (2000)Equity Premia as Low as Three Percent? Evidence from Analysts' Earnings Forecasts for Domestic and International Stock Markets (2001)Infrastructure Requirements for an Economically Efficient System of Public Financial Reporting and Disclosure (2001)Detecting GAAP violation: implications for assessing earnings management among firms with extreme financial performance (1997)Earnings Manipulation Risk, Corporate Governance Risk, and Auditors' Planning and Pricing Decisions (2004)Political connections and SEC enforcement (2014)
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References

  • 1996Causes and Consequences of Earnings Manipulation: An Analysis of Firms Subject to Enforcement Actions by the SEC*4,076 cited
  • 2000The effect of international institutional factors on properties of accounting earnings3,198 cited
  • 1991The Financial and Market Effects of the SEC's Accounting and Auditing Enforcement Releases689 cited
  • 1993The Relative Informativeness of Accounting Disclosures in Different Countries643 cited
  • 1993A Comparison of the Value-Relevance of U.S. Versus Non-U.S. GAAP Accounting Measures Using Form 20-F Reconciliations484 cited
  • 1994The Value Relevance of German Accounting Measures: An Empirical Analysis465 cited
  • 1999The market valuation of IAS versus US-GAAP accounting measures using Form 20-F reconciliations328 cited
  • 1996International Accounting Differences and Their Relation to Share Prices: Evidence from U.K., Australian, and Canadian Firms*310 cited
  • 1998Use of R-Squared in Accounting Research: Measuring Changes in Value Relevance Over the Last Four Decades242 cited
  • 1999Implications of Accounting Research for the SEC's Consideration of International Accounting Standards for U.S. Securities Offerings183 cited
  • 2002Brookings- Wharton Papers on Financial Services, 1999154 cited
  • 1995Foreign Stock Exchange Listings: A Case Study of Daimler‐Benz61 cited
  • 1998The Market Valuation of IAS versus U.S. GAAP Accounting Measures using Form 20-F Reconciliations56 cited

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  • 1998The Coming Confrontation on International Accounting Standards21 cited
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    • 2013Inventory and its Relationship with Profitability: Evidence for an International Sample of Countries18 cited
    • 2009THE GLOBALIZATION OF ACCOUNTING STANDARDS: IFRS VERSUS US GAAP16 cited
    • 2007Internatıonal Fınancıal Reportıng Standards X For Small And Medıum Sızed Entıtıes And The Turkısh Case14 cited