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Measuring the Effects of IFRS Adoption on Accounting Quality: A Review
11 references·4 citing·43 second hopsampled
Measuring the Effects of IFRS Adoption on Accounting Quality: A Review (2015)Measuring the Effects of IFRS Adoption on…Incentives or Standards: What Determines Accounting Quality Changes around IFRS Adoption? (2015)Incentives or Standards: What…Consequences of financial reporting quality on corporate performance: Evidence at the international level (2014)Consequences of financial rep…The Impact of IFRS on the Value Relevance of Accounting Information: Evidence from Turkish Firms (2013)The Impact of IFRS on the Val…The Effect of Mandatory Adoption of IFRS on Earnings Quality: Evidence from the European Union (2012)The Effect of Mandatory Adopt…Financial Information Globalization and Foreign Investment Decisions (2012)Financial Information Globali…Does Mandatory Adoption of IFRS Improve Accounting Quality? Preliminary Evidence (2011)Does Mandatory Adoption of IF…The Role of International Financial Reporting Standards in Accounting Quality: Evidence from the European Union (2010)The Role of International Fin…The Development of Accounting Quality of IAS and IFRS over Time: The Case of Germany (2009)The Development of Accounting…International Accounting Standards and Accounting Quality (2008)International Accounting Stan…IFRS Adoption and Accounting Quality: A Review (2007)IFRS Adoption and Accounting …Financial statement effects of adopting international accounting standards: the case of Germany (2007)Financial statement effects o…The impact of IFRS adoption on the value relevance of accounting information in Saudi Arabia (2021)The impact of IFRS adoption o…Las Normas Internacionales de Información Financiera y su relevancia informativa: evidencia empírica en empresas cotizadas de Colombia (2020)Las Normas Internacionales de…THE IMPACT OF THE RELIABILITY OF THE ACCOUNTING INFORMATION SYSTEM UPON THE BUSINESS PERFORMANCE VIA THE MEDIATING ROLE OF THE QUALITY OF FINANCIAL REPORTING (2019)THE IMPACT OF THE RELIABILITY…The Value Relevance of IFRS Adoption in Indonesia (2018)The Value Relevance of IFRS A…Earnings Management During Import Relief Investigations (1991)Detecting Earnings Management. (1995)Law and Finance (1998)Audit committees and financial reporting quality: The 8th EU Company Law Directive perspective (2017)Cash holdings and earnings quality: evidence from the Main and Alternative UK markets (2018)IFRS and accounting quality: Additional evidence from Korea (2020)Earnings management and investor protection: an international comparison (2003)Understanding earnings quality: A review of the proxies, their determinants and their consequences (2010)Does Mandatory IFRS Adoption Improve the Information Environment?* (2012)Mandatory CSR and sustainability reporting: economic analysis and literature review (2021)An Empirical Evaluation of Accounting Income Numbers (1968)Earnings, Book Values, and Dividends in Equity Valuation* (1995)Country-Specific Factors Related to Financial Reporting and the Value Relevance of Accounting Data (2000)The Impact of IFRS Adoption on Value Relevance of Earnings and Book Value of Equity: The Case of Emerging Markets in African and Asian Regions (2014)Does an IFRS adoption increase value relevance and earnings timeliness in Latin America? (2016)Does Integrated Reporting Enhance the Value Relevance of Information? Evidence from Sri Lanka (2020)Job Market Signaling (1973)Economic Consequences of Financial Reporting and Disclosure Regulation: A Review and Suggestions for Future Research (2008)Mandatory IFRS reporting and changes in enforcement (2013)Performance matched discretionary accrual measures (2005)The Impact of Mandatory IFRS Adoption on Audit Fees: Theory and Evidence (2012)Measuring Country Differences in Enforcement of Accounting Standards: An Audit and Enforcement Proxy (2014)The effect of mandatory IFRS adoption on real and accrual-based earnings management activities (2014)The conservatism principle and the asymmetric timeliness of earnings1 (1997)The effect of international institutional factors on properties of accounting earnings (2000)International Accounting Standards and Accounting Quality (2005)Does Mandatory Adoption of International Financial Reporting Standards in the European Union Reduce the Cost of Equity Capital? (2010)Are IFRS-based and US GAAP-based accounting amounts comparable? (2012)Positive Accounting Theory (1985)Earnings management to avoid earnings decreases and losses (1997)Mandatory IFRS Reporting around the World: Early Evidence on the Economic Consequences (2008)The Economics of Disclosure and Financial Reporting Regulation: Evidence and Suggestions for Future Research (2016)Estimating Standard Errors in Finance Panel Data Sets: Comparing Approaches (2008)The Economic Consequences of Legal Origins (2008)European Accounting Harmonization: Consequences of IFRS Adoption on Trade in Goods and Foreign Direct Investments (2011)Macroeconomic evidence on the impact of mandatory IFRS adoption on equity and debt markets (2014)International financial reporting standards and foreign direct investment: The case of Africa (2015)Investor protection and corporate governance (2000)Incorrect Inferences When Using Residuals as Dependent Variables (2018)ESG practices and the cost of debt: Evidence from EU countries (2019)The Impact of IFRS on Accounting Quality in a Regulated Market (2011)The Effect of IFRS Adoption and Investor Protection on Earnings Quality Around the World (2012)The effect of IAS/IFRS adoption on earnings management (smoothing): A closer look at competing explanations (2016)
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References

  • 2008International Accounting Standards and Accounting Quality3,050 cited
  • 2007IFRS Adoption and Accounting Quality: A Review915 cited
  • 2007Financial statement effects of adopting international accounting standards: the case of Germany831 cited
  • 2011Does Mandatory Adoption of IFRS Improve Accounting Quality? Preliminary Evidence831 cited
  • 2015Incentives or Standards: What Determines Accounting Quality Changes around IFRS Adoption?638 cited
  • 2010The Role of International Financial Reporting Standards in Accounting Quality: Evidence from the European Union560 cited
  • 2009The Development of Accounting Quality of IAS and IFRS over Time: The Case of Germany313 cited
  • 2013The Impact of IFRS on the Value Relevance of Accounting Information: Evidence from Turkish Firms224 cited
  • 2012The Effect of Mandatory Adoption of IFRS on Earnings Quality: Evidence from the European Union195 cited
  • 2012Financial Information Globalization and Foreign Investment Decisions116 cited
  • 2014Consequences of financial reporting quality on corporate performance: Evidence at the international level91 cited

Cited by

  • 2021The impact of IFRS adoption on the value relevance of accounting information in Saudi Arabia37 cited
  • 2019THE IMPACT OF THE RELIABILITY OF THE ACCOUNTING INFORMATION SYSTEM UPON THE BUSINESS PERFORMANCE VIA THE MEDIATING ROLE OF THE QUALITY OF FINANCIAL REPORTING

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32 cited
  • 2020Las Normas Internacionales de Información Financiera y su relevancia informativa: evidencia empírica en empresas cotizadas de Colombia22 cited
  • 2018The Value Relevance of IFRS Adoption in Indonesia21 cited