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The Economic Consequences of Mandatory IFRS Reporting: Emerging Market Perspective
16 references·0 citing·32 second hop
The Economic Consequences of Mandatory IFRS Reporting: Emerging Market Perspective (2014)The Economic Consequences of Mandatory IF…Does Mandatory Adoption of IFRS Improve Accounting Quality? Preliminary Evidence (2011)Does Mandatory Adoption of IF…International Accounting Standards and Accounting Quality (2008)International Accounting Stan…IFRS Adoption and Accounting Quality: A Review (2007)IFRS Adoption and Accounting …Financial statement effects of adopting international accounting standards: the case of Germany (2007)Financial statement effects o…Testing for Serial Correlation in Linear Panel-data Models (2003)Testing for Serial Correlatio…The relevance of the value-relevance literature for financial accounting standard setting (2001)The relevance of the value-re…The relevance of the value relevance literature for financial accounting standard setting: another view (2001)The relevance of the value re…Infrastructure Requirements for an Economically Efficient System of Public Financial Reporting and Disclosure (2001)Infrastructure Requirements f…Econometric Analysis of Cross Section and Panel Data (2001)Econometric Analysis of Cross…The Boundaries of Financial Reporting and How to Extend Them (1999)The Boundaries of Financial R…Have Financial Statements Lost Their Relevance? (1999)Have Financial Statements Los…Changes in the value-relevance of earnings and book values over the past forty years (1997)Changes in the value-relevanc…Price and return models (1995)Price and return modelsEarnings, Book Values, and Dividends in Equity Valuation* (1995)Earnings, Book Values, and Di…On the Usefulness of Earnings and Earnings Research: Lessons and Directions from Two Decades of Empirical Research (1989)On the Usefulness of Earnings…Specification Tests in Econometrics (1978)Specification Tests in Econom…Large shareholders and firm performance—An empirical examination of founding-family ownership (2008)Panel Data Econometrics in R : The plm Package (2008)Bank Risk-taking, Securitization, Supervision, and Low Interest Rates: Evidence from the Euro-area and the U.S. Lending Standards (2011)Econometric Analysis of Panel Data (2021)The information content of losses (1995)The conservatism principle and the asymmetric timeliness of earnings1 (1997)The effect of international institutional factors on properties of accounting earnings (2000)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)On the Pooling of Time Series and Cross Section Data (1978)Estimating Standard Errors in Finance Panel Data Sets: Comparing Approaches (2008)Autoregressive Conditional Heteroscedasticity with Estimates of the Variance of United Kingdom Inflation (1982)Some Tests of Specification for Panel Data: Monte Carlo Evidence and an Application to Employment Equations (1991)Another look at the instrumental variable estimation of error-components models (1995)Corporate social responsibility and access to finance (2013)The China Syndrome: Local Labor Market Effects of Import Competition in the United States (2013)Positive Accounting Theory (1985)Earnings management to avoid earnings decreases and losses (1997)Conservatism in Accounting Part I: Explanations and Implications (2003)Earnings management and investor protection: an international comparison (2003)Mandatory IFRS Reporting around the World: Early Evidence on the Economic Consequences (2008)The Economics of Disclosure and Financial Reporting Regulation: Evidence and Suggestions for Future Research (2016)An Empirical Evaluation of Accounting Income Numbers (1968)FINANCIAL RATIOS, DISCRIMINANT ANALYSIS AND THE PREDICTION OF CORPORATE BANKRUPTCY (1968)Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature (2001)The financial reporting environment: Review of the recent literature (2010)Understanding earnings quality: A review of the proxies, their determinants and their consequences (2010)Costs of Equity and Earnings Attributes (2004)
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References

  • 2001Econometric Analysis of Cross Section and Panel Data27,575 cited
  • 1978Specification Tests in Econometrics18,788 cited
  • 1995Earnings, Book Values, and Dividends in Equity Valuation*5,061 cited
  • 2008International Accounting Standards and Accounting Quality3,050 cited
  • 2001The relevance of the value relevance literature for financial accounting standard setting: another view1,961 cited
  • 1999The Boundaries of Financial Reporting and How to Extend Them1,930 cited
  • 1999Have Financial Statements Lost Their Relevance?1,917 cited
  • 1997Changes in the value-relevance of earnings and book values over the past forty years1,788 cited
  • 2001The relevance of the value-relevance literature for financial accounting standard setting1,741 cited
  • 2003Testing for Serial Correlation in Linear Panel-data Models1,573 cited
  • 1989On the Usefulness of Earnings and Earnings Research: Lessons and Directions from Two Decades of Empirical Research1,120 cited
  • 2007IFRS Adoption and Accounting Quality: A Review915 cited
  • 2007Financial statement effects of adopting international accounting standards: the case of Germany831 cited
  • 2011Does Mandatory Adoption of IFRS Improve Accounting Quality? Preliminary Evidence831 cited

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2001
Infrastructure Requirements for an Economically Efficient System of Public Financial Reporting and Disclosure
811 cited
  • 1995Price and return models691 cited
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