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International accounting standards and accounting quality in code-law countries
16 references·7 citing·27 second hopsampled
International accounting standards and accounting quality in code-law countries (2016)International accounting standards and ac…Does Mandatory Adoption of International Financial Reporting Standards in the European Union Reduce the Cost of Equity Capital? (2010)Does Mandatory Adoption of In…Market Reaction to the Adoption of IFRS in Europe (2009)Market Reaction to the Adopti…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…Do accounting standards matter? An exploratory analysis of earnings management before and after IFRS adoption (2008)Do accounting standards matte…Financial statement effects of adopting international accounting standards: the case of Germany (2007)Financial statement effects o…The Importance of Reporting Incentives: Earnings Management in European Private and Public Firms (2006)The Importance of Reporting I…International Financial Reporting Standards (IFRS): pros and cons for investors (2006)International Financial Repor…Financial reporting incentives for conservative accounting: The influence of legal and political institutions (2006)Financial reporting incentive…Earnings management and cross listing: Are reconciled earnings comparable to US earnings?Π (2005)Earnings management and cross…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…Domestic Accounting Standards, International Accounting Standards, and the Predictability of Earnings (2001)Domestic Accounting Standards…The effect of international institutional factors on properties of accounting earnings (2000)The effect of international i…Earnings Management to Exceed Thresholds (1999)Earnings Management to Exceed…Earnings management to avoid earnings decreases and losses (1997)Earnings management to avoid …Covid-19 disclosure: do internal corporate governance and audit quality matter? (2022)Covid-19 disclosure: do inter…Board governance and audit report lag in the light of big data adoption: the case of Egypt (2022)Board governance and audit re…The impact of IFRS on earnings management: evidence from Mexico (2021)The impact of IFRS on earning…The impact of financial development, IFRS, and rule of LAW on foreign investments: A cross-country analysis (2020)The impact of financial devel…Internal control quality and voluntary disclosure: does CEO duality matter? (2020)Internal control quality and …Development of Accounting and Auditing in Egypt: Origin, Growth, Practice and Influential Factors (2018)Development of Accounting and…Corporate governance, ethics, internal controls and compliance with IFRS (2018)Corporate governance, ethics,…An Empirical Evaluation of Accounting Income Numbers (1968)Prospect theory: An analysis of decision under risk (1988)Earnings Management through Real Activities Manipulation (2003)The economic implications of corporate financial reporting (2005)Positive Accounting Theory (1985)Law and Finance (1998)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)Prospect Theory: An Analysis of Decision under Risk (1979)Detecting Earnings Management. (1995)Job Market Signaling (1973)A review of tax research (2010)Understanding earnings quality: A review of the proxies, their determinants and their consequences (2010)Risk, Return, and Equilibrium: Empirical Tests (1973)Legal Determinants of External Finance (1997)Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature (2001)A Survey of Corporate Governance (1997)Corporate Ownership Around the World (1999)Institutions, Institutional Change and Economic Performance (1991)The Limits of Financial Globalization (2005)IFRS Adoption and Accounting Quality: A Review (2007)Political Incentives to Suppress Negative Information: Evidence from Chinese Listed Firms (2014)Earnings Management During Import Relief Investigations (1991)The Pricing of Options and Corporate Liabilities (1973)Does Mandatory Adoption of IFRS Improve Accounting Quality? Preliminary Evidence (2011)ESG practices and the cost of debt: Evidence from EU countries (2019)
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References

  • 2003Earnings management and investor protection: an international comparison5,395 cited
  • 1997Earnings management to avoid earnings decreases and losses3,839 cited
  • 2000The effect of international institutional factors on properties of accounting earnings3,198 cited
  • 2008International Accounting Standards and Accounting Quality3,050 cited
  • 1999Earnings Management to Exceed Thresholds2,764 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
  • 2006The Importance of Reporting Incentives: Earnings Management in European Private and Public Firms1,687 cited
  • 2006International Financial Reporting Standards (IFRS): pros and cons for investors1,273 cited
  • 2006Financial reporting incentives for conservative accounting: The influence of legal and political institutions1,117 cited
  • 2009Market Reaction to the Adoption of IFRS in Europe871 cited
  • 2007Financial statement effects of adopting international accounting standards: the case of Germany831 cited
  • 2010Does Mandatory Adoption of International Financial Reporting Standards in the European Union Reduce the Cost of Equity Capital?787 cited
  • 2005Earnings management and cross listing: Are reconciled earnings comparable to US earnings?Π

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785 cited
  • 2008Do accounting standards matter? An exploratory analysis of earnings management before and after IFRS adoption731 cited
  • 2001Domestic Accounting Standards, International Accounting Standards, and the Predictability of Earnings706 cited
  • Cited by

    • 2018Corporate governance, ethics, internal controls and compliance with IFRS74 cited
    • 2020The impact of financial development, IFRS, and rule of LAW on foreign investments: A cross-country analysis41 cited
    • 2018Development of Accounting and Auditing in Egypt: Origin, Growth, Practice and Influential Factors30 cited
    • 2020Internal control quality and voluntary disclosure: does CEO duality matter?28 cited
    • 2022Covid-19 disclosure: do internal corporate governance and audit quality matter?28 cited
    • 2021The impact of IFRS on earnings management: evidence from Mexico26 cited
    • 2022Board governance and audit report lag in the light of big data adoption: the case of Egypt22 cited