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Investor Perceptions of Potential IFRS Adoption in the United States
16 references·16 citing·32 second hopsampled
Investor Perceptions of Potential IFRS Adoption in the United States (2012)Investor Perceptions of Potential IFRS Ad…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…Estimating Standard Errors in Finance Panel Data Sets: Comparing Approaches (2008)Estimating Standard Errors in…Accounting Information, Disclosure, and the Cost of Capital (2007)Accounting Information, Discl…Earnings quality in UK private firms: comparative loss recognition timeliness (2004)Earnings quality in UK privat…Costs of Equity and Earnings Attributes (2004)Costs of Equity and Earnings …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 effect of international institutional factors on properties of accounting earnings (2000)The effect of international i…The Economic Consequences of Increased Disclosure (2000)The Economic Consequences of …The Economic Consequences of Increased Disclosure (1999)The Economic Consequences of …Industry costs of equity (1997)Industry costs of equityDisclosure level and the cost of equity capital. (1997)Disclosure level and the cost…Disclosure, Liquidity, and the Cost of Capital (1991)Disclosure, Liquidity, and th…The International Financial Reporting Standards 9 financial instruments, information quality and stock returns in the modern technology era (2021)The International Financial R…Shareholder Wealth Effects of Modern Slavery Regulation (2020)Shareholder Wealth Effects of…Bequest motive, information transparency, and family firm value: A natural experiment (2020)Bequest motive, information t…The economic effects of IFRS adoption in Korea (2017)The economic effects of IFRS …Investor Reaction to IFRS for Financial Instruments in Europe: The Role of Firm-Specific Factors (2017)Investor Reaction to IFRS for…European Market Reaction to Audit Reforms (2017)European Market Reaction to A…Investor Reaction to the Prospect of Mandatory Audit Firm Rotation (2016)Investor Reaction to the Pros…IFRS adoption in ASEAN countries (2016)IFRS adoption in ASEAN countr…The “Big” Consequences of IFRS: How and When Does the Adoption of IFRS Benefit Global Accounting Firms? (2015)The “Big” Consequences of IFR…Market Reactions to the Regulation of Executive Compensation (2015)Market Reactions to the Regul…Main Consequences of IFRS Adoption: Analysis of Existing Literature and Suggestions for Further Research (2015)Main Consequences of IFRS Ado…Earnings Quality: Evidence from Canadian Firms' Choice between IFRS and U.S. GAAP (2015)Earnings Quality: Evidence fr…Pre-adoption market reaction to IFRS 9: A cross-country event-study (2014)Pre-adoption market reaction …Does it matter who serves on the Financial Accounting Standards Board? Bob Herz’s resignation and fair value accounting for loans (2014)Does it matter who serves on …Potential Adoption of IFRS by the United States: A Critical View (2013)Potential Adoption of IFRS by…Comparability Effects of Mandatory IFRS Adoption (2012)Comparability Effects of Mand…Coefficient Alpha and the Internal Structure of Tests (1951)The Cross-Section of Expected Stock Returns (1992)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)CAPITAL ASSET PRICES: A THEORY OF MARKET EQUILIBRIUM UNDER CONDITIONS OF RISK* (1964)Common risk factors in the returns on stocks and bonds (1993)Multifactor Explanations of Asset Pricing Anomalies (1996)Measuring Mutual Fund Performance with Characteristic‐Based Benchmarks (1997)Conditional Skewness in Asset Pricing Tests (2000)Risk, Return, and Equilibrium: Empirical Tests (1973)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)An Empirical Evaluation of Accounting Income Numbers (1968)Legal Determinants of External Finance (1997)Positive Accounting Theory (1985)Earnings management to avoid earnings decreases and losses (1997)The Economics of Disclosure and Financial Reporting Regulation: Evidence and Suggestions for Future Research (2016)A Survey of Corporate Governance (1997)Law and Finance (1998)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)Specification Tests in Econometrics (1978)Econometric Analysis of Cross Section and Panel Data (2001)Robust Standard Errors for Panel Regressions with Cross-Sectional Dependence (2007)Robust Inference With Multiway Clustering (2011)Policy Uncertainty and Corporate Investment (2015)
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References

  • 2008Estimating Standard Errors in Finance Panel Data Sets: Comparing Approaches10,793 cited
  • 1997Industry costs of equity5,793 cited
  • 2003Earnings management and investor protection: an international comparison5,395 cited
  • 2002The Quality of Accruals and Earnings: The Role of Accrual Estimation Errors5,163 cited
  • 1991Disclosure, Liquidity, and the Cost of Capital3,828 cited
  • 1997Disclosure level and the cost of equity capital.3,577 cited
  • 2000The effect of international institutional factors on properties of accounting earnings3,198 cited
  • 2008International Accounting Standards and Accounting Quality3,050 cited
  • 2007Accounting Information, Disclosure, and the Cost of Capital2,582 cited
  • 2004Costs of Equity and Earnings Attributes2,387 cited
  • 2004Earnings quality in UK private firms: comparative loss recognition timeliness2,377 cited
  • 2000The Economic Consequences of Increased Disclosure2,369 cited
  • 2008Mandatory IFRS Reporting around the World: Early Evidence on the Economic Consequences2,174 cited
  • 1999The Economic Consequences of Increased Disclosure2,101 cited
  • 2003Incentives versus standards: properties of accounting income in four East Asian countries

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2,078 cited
  • 2009Governance Matters VIII: Aggregate And Individual Governance Indicators 1996-20081,843 cited
  • Cited by

    • 2020Shareholder Wealth Effects of Modern Slavery Regulation96 cited
    • 2014Pre-adoption market reaction to IFRS 9: A cross-country event-study79 cited
    • 2016Investor Reaction to the Prospect of Mandatory Audit Firm Rotation74 cited
    • 2015The “Big” Consequences of IFRS: How and When Does the Adoption of IFRS Benefit Global Accounting Firms?58 cited
    • 2015Main Consequences of IFRS Adoption: Analysis of Existing Literature and Suggestions for Further Research56 cited
    • 2013Potential Adoption of IFRS by the United States: A Critical View53 cited
    • 2015Earnings Quality: Evidence from Canadian Firms' Choice between IFRS and U.S. GAAP42 cited
    • 2017European Market Reaction to Audit Reforms39 cited
    • 2017The economic effects of IFRS adoption in Korea36 cited
    • 2017Investor Reaction to IFRS for Financial Instruments in Europe: The Role of Firm-Specific Factors35 cited
    • 2016IFRS adoption in ASEAN countries35 cited
    • 2012Comparability Effects of Mandatory IFRS Adoption33 cited
    • 2015Market Reactions to the Regulation of Executive Compensation30 cited
    • 2020Bequest motive, information transparency, and family firm value: A natural experiment30 cited
    • 2014Does it matter who serves on the Financial Accounting Standards Board? Bob Herz’s resignation and fair value accounting for loans29 cited
    • 2021The International Financial Reporting Standards 9 financial instruments, information quality and stock returns in the modern technology era28 cited