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Impact Of Adopting IAS-IFRS On The Handling Of Accounting Data: The Case Of France
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Impact Of Adopting IAS-IFRS On The Handling Of Accounting Data: The Case Of France (2014)Impact Of Adopting IAS-IFRS On The Handli…Incentives or Standards: What Determines Accounting Quality Changes around IFRS Adoption? (2015)Incentives or Standards: What…Detecting Earnings Management (2012)Detecting Earnings ManagementFinancial statement effects of adopting international accounting standards: the case of Germany (2007)Financial statement effects o…Earnings management under German GAAP versus IFRS (2005)Earnings management under Ger…Incentives versus standards: properties of accounting income in four East Asian countries (2003)Incentives versus standards: …Country-Specific Factors Related to Financial Reporting and the Value Relevance of Accounting Data (2000)Country-Specific Factors Rela…Accounting standards and value relevance of financial statements: An international analysis (2000)Accounting standards and valu…The pricing of discretionary accruals (1996)The pricing of discretionary …The determinants of voluntary financial disclosure by Swiss listed companies (1995)The determinants of voluntary…Detecting Earnings Management. (1995)Detecting Earnings Management.The Relative Informativeness of Accounting Disclosures in Different Countries (1993)The Relative Informativeness …Fundamental Information Analysis (1993)Fundamental Information Analy…Earnings Management During Import Relief Investigations (1991)Earnings Management During Im…Positive Accounting Theory: A Ten Year Perspective. (1990)Positive Accounting Theory: A…An analysis of intertemporal and cross-sectional determinants of earnings response coefficients (1989)An analysis of intertemporal …Positive Accounting Theory (1985)Positive Accounting TheoryThe Nature of the Firm (1937)Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Separation of Ownership and Control (1983)Causes and Consequences of Earnings Manipulation: An Analysis of Firms Subject to Enforcement Actions by the SEC* (1996)The conservatism principle and the asymmetric timeliness of earnings1 (1997)The economic implications of corporate financial reporting (2005)Corporate Forecasts of Earnings Per Share and Stock Price Behavior: Empirical Test (1976)Agency Problems and the Theory of the Firm (1980)A Review of the Earnings Management Literature and Its Implications for Standard Setting (1999)Audit committee, board of director characteristics, and earnings management (2002)An Empirical Evaluation of Accounting Income Numbers (1968)Job Market Signaling (1973)A review of tax research (2010)Understanding earnings quality: A review of the proxies, their determinants and their consequences (2010)Dividend Policy, Growth, and the Valuation of Shares (1961)An Intertemporal Capital Asset Pricing Model (1973)Capital markets research in accounting (2001)The relations among environmental disclosure, environmental performance, and economic performance: a simultaneous equations approach (2003)Cash Flow Patterns as a Proxy for Firm Life Cycle (2011)Financing Constraints and Corporate Investment (1987)Financing Constraints and Corporate Investment (1988)Value-relevance of nonfinancial information: The wireless communications industry (1996)Are Selling, General, and Administrative Costs “Sticky”? (2003)Legal Determinants of External Finance (1997)Financial Accounting Information and Corporate Governance (2002)Litigation Risk and the Financial Reporting Credibility of Big 4 versus Non-Big 4 Audits: Evidence from Anglo-American Countries (2004)IFRS Adoption and Accounting Quality: A Review (2007)Accounting earnings and cash flows as measures of firm performance (1994)Debt covenant violation and manipulation of accruals (1994)Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature (2001)Performance matched discretionary accrual measures (2005)Earnings management and investor protection: an international comparison (2003)Earnings Management through Real Activities Manipulation (2003)
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References

  • 1991Earnings Management During Import Relief Investigations8,369 cited
  • 1995Detecting Earnings Management.6,532 cited
  • 1985Positive Accounting Theory5,837 cited
  • 2012Detecting Earnings Management3,821 cited
  • 1990Positive Accounting Theory: A Ten Year Perspective.2,388 cited
  • 2003Incentives versus standards: properties of accounting income in four East Asian countries2,078 cited
  • 1989An analysis of intertemporal and cross-sectional determinants of earnings response coefficients1,685 cited
  • 1996The pricing of discretionary accruals1,662 cited
  • 1993Fundamental Information Analysis1,084 cited
  • 2000Country-Specific Factors Related to Financial Reporting and the Value Relevance of Accounting Data919 cited
  • 2007Financial statement effects of adopting international accounting standards: the case of Germany831 cited
  • 1995The determinants of voluntary financial disclosure by Swiss listed companies780 cited
  • 2005Earnings management under German GAAP versus IFRS672 cited
  • 1993The Relative Informativeness of Accounting Disclosures in Different Countries643 cited
  • 2015Incentives or Standards: What Determines Accounting Quality Changes around IFRS Adoption?

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638 cited
  • 2000Accounting standards and value relevance of financial statements: An international analysis623 cited
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