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Cited by

• 2017Are risk disclosures an effective tool to increase firm value?55 cited
• 2020Fair value accounting: Current practice and perspectives for future research51 cited
• 2015Adopting International Financial Reporting Standards for Small and Medium‐sized Enterprises46 cited
• 2016Expected-loss-based Accounting for Impairment of Financial Instruments: The FASB and IASB Proposals 2009–201645 cited
• 2015Decision-Useful Asset Measurement from a Business Valuation Perspective36 cited
• 2014Auditor–Client Interactions in the Changed UK Regulatory Environment – A Revised Grounded Theory Model34 cited
• 2021Do IFRS disclosure requirements reduce the cost of capital? Evidence from Australia31 cited
• 2021Appropriation of accounting information system use under the new IFRS: Impacts on accounting process performance30 cited
• 2017Financial Reporting for Pollution Reduction Programs28 cited
• 2016Misleading Forecasts in Accounting Estimates: A Form of Ethical Blindness in Accounting Standards?26 cited
• 2015Accounting for Biological Assets and the Cost of Debt24 cited
• 2016The Reporting of Income and Expense and the Choice of Measurement Bases24 cited
• 2015Pricing guaranteed minimum/lifetime withdrawal benefits with various provisions under investment, interest rate and mortality risks23 cited