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Information Content of IFRS versus Domestic Accounting Standards: Evidence from Finland
16 references·8 citing·33 second hop
Information Content of IFRS versus Domestic Accounting Standards: Evidence from Finland (2010)Information Content of IFRS versus Domest…Understanding earnings quality: A review of the proxies, their determinants and their consequences (2010)Understanding earnings qualit…Governance Matters VIII: Aggregate And Individual Governance Indicators 1996-2008 (2009)Governance Matters VIII: Aggr…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 (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…The effect of international institutional factors on properties of accounting earnings (2000)The effect of international i…Law and Finance (1998)Law and FinanceThe conservatism principle and the asymmetric timeliness of earnings1 (1997)The conservatism principle an…Law and Finance (1996)Law and FinanceEarnings, Book Values, and Dividends in Equity Valuation* (1995)Earnings, Book Values, and Di…Financial Reporting: An Accounting Revolution. (1982)Financial Reporting: An Accou…Job Market Signaling (1973)Job Market SignalingValue Relevance of Accounting Information: A Review of Empirical Evidence Across Continents (2019)Value Relevance of Accounting…Efecto en la calidad de la información ante cambios en la normatividad contable: caso aplicado al sector real mexicano (2016)Efecto en la calidad de la in…Earnings Reported under IFRS Improve the Prediction of Future Cash Flows? Evidence from European Banks (2016)Earnings Reported under IFRS …Effect of the Adoption of IFRS on the Information Relevance of Accounting Profits in Brazil (2014)Effect of the Adoption of IFR…Are IFRS value-relevant for separate financial statements? Evidence from the Italian stock market (2014)Are IFRS value-relevant for s…The Case for Global Accounting Standards: Arguments and Evidence (2013)The Case for Global Accountin…Impact of Adopting International Financial Reporting Standards: Empirical Evidence from Turkey (2013)Impact of Adopting Internatio…Comparability of Earnings in Scandinavian Countries: The Impact of Mandatory IFRS Adoption and Stock Exchange Consolidations (2012)Comparability of Earnings in …An Empirical Evaluation of Accounting Income Numbers (1968)Dividend Policy under Asymmetric Information (1985)Positive Accounting Theory (1985)Performance matched discretionary accrual measures (2005)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)Investor protection and corporate governance (2000)The separation of ownership and control in East Asian Corporations (2000)The Colonial Origins of Comparative Development: An Empirical Investigation: Reply (2012)Legal Determinants of External Finance (1997)The Colonial Origins of Comparative Development: An Empirical Investigation (2001)Risk, Return, and Equilibrium: Empirical Tests (1973)Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature (2001)Earnings management to avoid earnings decreases and losses (1997)A Survey of Corporate Governance (1997)Corporate Ownership Around the World (1999)The economic implications of corporate financial reporting (2005)Earnings Management During Import Relief Investigations (1991)The Cross-Section of Expected Stock Returns (1992)A review of tax research (2010)The financial reporting environment: Review of the recent literature (2010)A review of archival auditing research (2014)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)Equilibrium in Competitive Insurance Markets: An Essay on the Economics of Imperfect Information (1976)Varieties of Capitalism (2001)Signaling Theory: A Review and Assessment (2010)
this work references cited by second hop

References

  • 1998Law and Finance17,902 cited
  • 1973Job Market Signaling16,329 cited
  • 2003Earnings management and investor protection: an international comparison5,395 cited
  • 1995Earnings, Book Values, and Dividends in Equity Valuation*5,061 cited
  • 2010Understanding earnings quality: A review of the proxies, their determinants and their consequences4,171 cited
  • 1997The conservatism principle and the asymmetric timeliness of earnings13,988 cited
  • 2000The effect of international institutional factors on properties of accounting earnings3,198 cited
  • 2008International Accounting Standards and Accounting Quality3,050 cited
  • 1996Law and Finance2,451 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
  • 2009Governance Matters VIII: Aggregate And Individual Governance Indicators 1996-20081,843 cited
  • 2001The relevance of the value-relevance literature for financial accounting standard setting1,741 cited
  • 1982

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Financial Reporting: An Accounting Revolution.
953 cited
  • 2007IFRS Adoption and Accounting Quality: A Review915 cited
  • Cited by

    • 2013The Case for Global Accounting Standards: Arguments and Evidence36 cited
    • 2014Are IFRS value-relevant for separate financial statements? Evidence from the Italian stock market29 cited
    • 2013Impact of Adopting International Financial Reporting Standards: Empirical Evidence from Turkey29 cited
    • 2014Effect of the Adoption of IFRS on the Information Relevance of Accounting Profits in Brazil29 cited
    • 2012Comparability of Earnings in Scandinavian Countries: The Impact of Mandatory IFRS Adoption and Stock Exchange Consolidations23 cited
    • 2016Efecto en la calidad de la información ante cambios en la normatividad contable: caso aplicado al sector real mexicano22 cited
    • 2019Value Relevance of Accounting Information: A Review of Empirical Evidence Across Continents22 cited
    • 2016Earnings Reported under IFRS Improve the Prediction of Future Cash Flows? Evidence from European Banks19 cited