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The Impact of IFRS Adoption on Accounting Conservatism in the European Union
16 references·1 citing·38 second hop
The Impact of IFRS Adoption on Accounting Conservatism in the European Union (2016)The Impact of IFRS Adoption on Accounting…Does Mandatory Adoption of IFRS Improve Accounting Quality? Preliminary Evidence (2011)Does Mandatory Adoption of IF…Development and Distortion of Malaysian Public- Private Partnerships: Patronage, Privatised Profits and Pitfalls DOI: 10.1111/j.1467- 8500.2009.00655.x (2010)Development and Distortion of…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…Accounting Conservatism and Board of Director Characteristics: an Empirical Analysis (2007)Accounting Conservatism and B…International Financial Reporting Standards (IFRS): pros and cons for investors (2006)International Financial Repor…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 …Conservatism in Accounting Part II: Evidence and Research Opportunities (2003)Conservatism in Accounting Pa…Conservatism in Accounting Part I: Explanations and Implications (2003)Conservatism in Accounting Pa…Comparative International Accounting (2003)Comparative International Acc…The Role of Accounting Conservatism in Mitigating Bondholder-Shareholder Conflicts over Dividend Policy and in Reducing Debt Costs (2002)The Role of Accounting Conser…The effect of international institutional factors on properties of accounting earnings (2000)The effect of international i…The conservatism principle and the asymmetric timeliness of earnings1 (1997)The conservatism principle an…Detecting Earnings Management. (1995)Detecting Earnings Management.Towards a Theory of Cultural Influence on the Development of Accounting Systems Internationally (1988)Towards a Theory of Cultural …Mandatory IFRS adoption in Europe: effect on the conservative financial reporting (2018)Mandatory IFRS adoption in Eu…The Handbook of Social Psychology (1969)Cultural dimensions in management and planning (1984)Culture, Corporate Governance and Disclosure in Malaysian Corporations (2002)Internal organisational factors influencing corporate social and ethical reporting (2002)Disclosure Practices, Enforcement of Accounting Standards, and Analysts' Forecast Accuracy: An International Study (2003)Culture's Consequences (2018)An Empirical Evaluation of Accounting Income Numbers (1968)Dividend Policy under Asymmetric Information (1985)Positive Accounting Theory (1985)Understanding earnings quality: A review of the proxies, their determinants and their consequences (2010)Risk, Return, and Equilibrium: Empirical Tests (1973)Common risk factors in the returns on stocks and bonds (1993)On Persistence in Mutual Fund Performance (1997)The market pricing of accruals quality (2005)How does financial reporting quality relate to investment efficiency? (2009)Efficient Capital Markets: A Review of Theory and Empirical Work (1970)EFFICIENT CAPITAL MARKETS: A REVIEW OF THEORY AND EMPIRICAL WORK* (1970)The Theory of Economic Development (2003)International Accounting Standards and Accounting Quality (2008)On the use of instrumental variables in accounting research (2009)The investment opportunity set and corporate financing, dividend, and compensation policies (1992)Conditional and Unconditional Conservatism:Concepts and Modeling (2005)The contracting benefits of accounting conservatism to lenders and borrowers (2007)Audit Quality: Insights from the Academic Literature (2012)Legal Determinants of External Finance (1997)Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature (2001)On financial contracting (1979)The information content of losses (1995)The financial reporting environment: Review of the recent literature (2010)Job Market Signaling (1973)The Pricing of Options and Corporate Liabilities (1973)ESG practices and the cost of debt: Evidence from EU countries (2019)Earnings management and investor protection: an international comparison (2003)Earnings Management through Real Activities Manipulation (2003)Performance matched discretionary accrual measures (2005)Uncertainty, Threat, and the Role of the Media in Promoting the Dehumanization of Immigrants and Refugees (2013)How do mindfulness-based cognitive therapy and mindfulness-based stress reduction improve mental health and wellbeing? A systematic review and meta-analysis of mediation studies (2015)The PERMA-Profiler: A brief multidimensional measure of flourishing (2016)
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References

  • 2010Development and Distortion of Malaysian Public- Private Partnerships: Patronage, Privatised Profits and Pitfalls DOI: 10.1111/j.1467- 8500.2009.00655.x16,129 cited
  • 1995Detecting Earnings Management.6,532 cited
  • 1997The conservatism principle and the asymmetric timeliness of earnings13,988 cited
  • 2000The effect of international institutional factors on properties of accounting earnings3,198 cited
  • 2003Conservatism in Accounting Part I: Explanations and Implications2,768 cited
  • 2004Costs of Equity and Earnings Attributes2,387 cited
  • 2004Earnings quality in UK private firms: comparative loss recognition timeliness2,377 cited
  • 1988Towards a Theory of Cultural Influence on the Development of Accounting Systems Internationally1,862 cited
  • 2006International Financial Reporting Standards (IFRS): pros and cons for investors1,273 cited
  • 2003Conservatism in Accounting Part II: Evidence and Research Opportunities992 cited
  • 2002The Role of Accounting Conservatism in Mitigating Bondholder-Shareholder Conflicts over Dividend Policy and in Reducing Debt Costs924 cited
  • 2007IFRS Adoption and Accounting Quality: A Review915 cited
  • 2007Accounting Conservatism and Board of Director Characteristics: an Empirical Analysis869 cited
  • 2007Financial statement effects of adopting international accounting standards: the case of Germany

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831 cited
  • 2011Does Mandatory Adoption of IFRS Improve Accounting Quality? Preliminary Evidence831 cited
  • 2003Comparative International Accounting720 cited
  • Cited by

    • 2018Mandatory IFRS adoption in Europe: effect on the conservative financial reporting19 cited