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How Would the Mandatory Adoption of IFRS Affect the Earnings Quality of U.S. Firms? Evidence from Cross-Listed Firms in the U.S.
16 references·14 citing·31 second hop
How Would the Mandatory Adoption of IFRS Affect the Earnings Quality of U.S. Firms? Evidence from Cross-Listed Firms in the U.S. (2011)How Would the Mandatory Adoption of IFRS …Understanding earnings quality: A review of the proxies, their determinants and their consequences (2010)Understanding earnings qualit…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…Annual report readability, current earnings, and earnings persistence (2008)Annual report readability, cu…The Importance of Reporting Incentives: Earnings Management in European Private and Public Firms (2006)The Importance of Reporting I…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…Audit committee, board of director characteristics, and earnings management (2002)Audit committee, board of dir…The effect of international institutional factors on properties of accounting earnings (2000)The effect of international i…Earnings management to avoid earnings decreases and losses (1997)Earnings management to avoid …Do Stock Prices Fully Reflect Information in Accruals and Cash Flows about Future Earnings? (1997)Do Stock Prices Fully Reflect…Do Stock Prices Fully Reflect Information in Accruals and Cash Flows About Future Earnings? (1996)Do Stock Prices Fully Reflect…The investment opportunity set and corporate financing, dividend, and compensation policies (1992)The investment opportunity se…Earnings Management During Import Relief Investigations (1991)Earnings Management During Im…Analysis of factors affecting the adoption of IFRS in an emerging economy (2023)Analysis of factors affecting…How do International Financial Reporting Standards affect information asymmetry? The importance of the earnings quality channel (2021)How do International Financia…Voluntary IFRS adoption and accounting quality: Evidence from Japan (2020)Voluntary IFRS adoption and a…Institutional Factors and Earnings Management in the Asia-Pacific: Is IFRS Adoption Making a Difference? (2018)Institutional Factors and Ear…Does Mandatory Adoption of IFRS Enhance Earnings Quality? Evidence From Closer to Home (2018)Does Mandatory Adoption of IF…The economic effects of IFRS adoption in Korea (2017)The economic effects of IFRS …The association between earnings quality and the cost of equity capital: Evidence from the UK (2016)The association between earni…Internal control reporting and accounting standards: A cross-country comparison (2016)Internal control reporting an…IFRS adoption in ASEAN countries (2016)IFRS adoption in ASEAN countr…A literature review on the impact of IAS/IFRS and regulations on quality of financial reporting (2016)A literature review on the im…THE IMPACTS OF IFRS ADOPTION ON DISCRETIONARY ACCRUALS AND ON EARNINGS MANAGEMENT RESEARCH IN BRAZIL (2015)THE IMPACTS OF IFRS ADOPTION …Did the Mandatory Adoption of IFRS Affect the Earnings Quality of Canadian Firms? (2015)Did the Mandatory Adoption of…Potential Adoption of IFRS by the United States: A Critical View (2013)Potential Adoption of IFRS by…Effect of the Mandatory Adoption of IFRS on Real and Accruals-based Earnings Management: Empirical Evidence From France (2013)Effect of the Mandatory Adopt…Corporate Forecasts of Earnings Per Share and Stock Price Behavior: Empirical Test (1976)Earnings Management through Real Activities Manipulation (2003)Performance matched discretionary accrual measures (2005)Determinants of corporate borrowing (1977)Corporate financing and investment decisions when firms have information that investors do not have (1984)Agency Costs of Free Cash Flow, Corporate Finance, and Takeovers (1986)Higher market valuation of companies with a small board of directors (1996)Corporate governance, chief executive officer compensation, and firm performance (1999)Prospect Theory: An Analysis of Decision under Risk (1979)Prospect theory: An analysis of decision under risk (1988)Detecting Earnings Management. (1995)Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Separation of Ownership and Control (1983)Opaque financial reports, R2, and crash risk☆ (2009)A review of archival auditing research (2014)An Empirical Evaluation of Accounting Income Numbers (1968)Risk, Return, and Equilibrium: Empirical Tests (1973)Legal Determinants of External Finance (1997)Positive Accounting Theory (1985)Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature (2001)The market pricing of accruals quality (2005)How does financial reporting quality relate to investment efficiency? (2009)When Is a Liability Not a Liability? Textual Analysis, Dictionaries, and 10‐Ks (2011)A Survey of Corporate Governance (1997)Law and Finance (1998)Corporate Ownership Around the World (1999)The Cross-Section of Expected Stock Returns (1992)A review of tax research (2010)The financial reporting environment: Review of the recent literature (2010)The economic implications of corporate financial reporting (2005)The Economics of Disclosure and Financial Reporting Regulation: Evidence and Suggestions for Future Research (2016)
this work references cited by second hop

References

  • 1991Earnings Management During Import Relief Investigations8,369 cited
  • 2003Earnings management and investor protection: an international comparison5,395 cited
  • 2002Audit committee, board of director characteristics, and earnings management4,633 cited
  • 2010Understanding earnings quality: A review of the proxies, their determinants and their consequences4,171 cited
  • 1997Earnings management to avoid earnings decreases and losses3,839 cited
  • 1992The investment opportunity set and corporate financing, dividend, and compensation policies3,591 cited
  • 2000The effect of international institutional factors on properties of accounting earnings3,198 cited
  • 2008International Accounting Standards and Accounting Quality3,050 cited
  • 2008Annual report readability, current earnings, and earnings persistence2,850 cited
  • 1996Do Stock Prices Fully Reflect Information in Accruals and Cash Flows About Future Earnings?2,636 cited
  • 2004Costs of Equity and Earnings Attributes2,387 cited
  • 2004Earnings quality in UK private firms: comparative loss recognition timeliness2,377 cited
  • 1997Do Stock Prices Fully Reflect Information in Accruals and Cash Flows about Future Earnings?2,181 cited
  • 2008Mandatory IFRS Reporting around the World: Early Evidence on the Economic Consequences2,174 cited

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  • 2003Incentives versus standards: properties of accounting income in four East Asian countries2,078 cited
  • 2006The Importance of Reporting Incentives: Earnings Management in European Private and Public Firms1,687 cited
  • Cited by

    • 2016The association between earnings quality and the cost of equity capital: Evidence from the UK88 cited
    • 2018Institutional Factors and Earnings Management in the Asia-Pacific: Is IFRS Adoption Making a Difference?59 cited
    • 2013Potential Adoption of IFRS by the United States: A Critical View53 cited
    • 2015Did the Mandatory Adoption of IFRS Affect the Earnings Quality of Canadian Firms?39 cited
    • 2018Does Mandatory Adoption of IFRS Enhance Earnings Quality? Evidence From Closer to Home39 cited
    • 2017The economic effects of IFRS adoption in Korea36 cited
    • 2016IFRS adoption in ASEAN countries35 cited
    • 2013Effect of the Mandatory Adoption of IFRS on Real and Accruals-based Earnings Management: Empirical Evidence From France33 cited
    • 2021How do International Financial Reporting Standards affect information asymmetry? The importance of the earnings quality channel26 cited
    • 2015THE IMPACTS OF IFRS ADOPTION ON DISCRETIONARY ACCRUALS AND ON EARNINGS MANAGEMENT RESEARCH IN BRAZIL23 cited
    • 2016Internal control reporting and accounting standards: A cross-country comparison23 cited
    • 2023Analysis of factors affecting the adoption of IFRS in an emerging economy22 cited
    • 2016A literature review on the impact of IAS/IFRS and regulations on quality of financial reporting21 cited
    • 2020Voluntary IFRS adoption and accounting quality: Evidence from Japan21 cited