SZodixStudyAcademic Library
ShelvesOpen access
Study · an open academic library·Metadata from OpenAlex (CC0)·Shelves·OpenAlex metadata, de-duplicated
IFRS adoption: A costly change that keeps on costing
16 references·3 citing·41 second hop
IFRS adoption: A costly change that keeps on costing (2017)IFRS adoption: A costly change that keeps…A Meta-analysis of IFRS Adoption Effects (2013)A Meta-analysis of IFRS Adopt…The Impact of Mandatory IFRS Adoption on Audit Fees: Theory and Evidence (2012)The Impact of Mandatory IFRS …How Much Does IFRS Cost? IFRS Adoption and Audit Fees (2012)How Much Does IFRS Cost? IFRS…The European IFRS experiment: objectives, research challenges and some early evidence (2011)The European IFRS experiment:…The Role of International Financial Reporting Standards in Accounting Quality: Evidence from the European Union (2010)The Role of International Fin…International GAAP Differences: The Impact on Foreign Analysts (2008)International GAAP Difference…Implementing IFRS from the perspective of EU publicly traded companies (2006)Implementing IFRS from the pe…Financial accounting information and corporate governance (2001)Financial accounting informat…Financial accounting and corporate governance: a discussion (2001)Financial accounting and corp…VOLUNTARY DISCLOSURE OF SEGMENT INFORMATION BY AUSTRALIAN DIVERSIFIED COMPANIES (1993)VOLUNTARY DISCLOSURE OF SEGME…Cross-Sectional Determinants of Analyst Ratings of Corporate Disclosures (1993)Cross-Sectional Determinants …Firm characteristics and analyst following (1989)Firm characteristics and anal…Towards a Theory of Cultural Influence on the Development of Accounting Systems Internationally (1988)Towards a Theory of Cultural …Positive Accounting Theory (1985)Positive Accounting TheoryBusiness research methods (1976)Business research methodsAn Empirical Analysis of the Quality of Corporate Financial Disclosure. (1971)An Empirical Analysis of the …The International Financial Reporting Standards 9 financial instruments, information quality and stock returns in the modern technology era (2021)The International Financial R…Maximising international returns: Impact of IFRS on foreign direct investments (2020)Maximising international retu…Are changes in international accounting standards making them more complex? (2019)Are changes in international …Relevance Lost: The Rise and Fall of Management Accounting (1987)The impact of IFRS adoption on the value relevance of book value and earnings (2011)The effect of IAS/IFRS adoption on earnings management (smoothing): A closer look at competing explanations (2016)Business Research Methods (2022)BUSINESS RESEARCH METHODS (PHƯƠNG PHÁP NGHIÊN CỨU TRONG KINH DOANH) (2023)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)Specification Tests in Econometrics (1978)The Categorical Imperative: Securities Analysts and the Illegitimacy Discount (1999)Bad News Travels Slowly: Size, Analyst Coverage, and the Profitability of Momentum Strategies (2000)Voluntary Nonfinancial Disclosure and the Cost of Equity Capital: The Initiation of Corporate Social Responsibility Reporting (2010)INFORMATIONAL ASYMMETRIES, FINANCIAL STRUCTURE, AND FINANCIAL INTERMEDIATION (1977)Corporate financing and investment decisions when firms have information that investors do not have (1984)Why Firms Voluntarily Disclose Bad News (1994)Causes and Consequences of Earnings Manipulation: An Analysis of Firms Subject to Enforcement Actions by the SEC* (1996)Earnings Management During Import Relief Investigations (1991)Law and Finance (1998)Performance matched discretionary accrual measures (2005)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)Separation of Ownership and Control (1983)Agency Costs of Free Cash Flow, Corporate Finance, and Takeovers (1986)How does financial reporting quality relate to investment efficiency? (2009)Mandatory CSR and sustainability reporting: economic analysis and literature review (2021)Earnings management and investor protection: an international comparison (2003)What Determines Corporate Transparency? (2004)Global Accounting Convergence and the Potential Adoption of IFRS by the U.S. (Part I): Conceptual Underpinnings and Economic Analysis (2010)Does Mandatory IFRS Adoption Affect Crash Risk? (2011)A Review of the IFRS-Adoption Literature (2015)Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature (2001)The economic implications of corporate financial reporting (2005)An evaluation of environmental disclosures made in corporate annual reports (1982)Determinants of Corporate Social Responsibility Disclosure Ratings by Spanish Listed Firms (2008)Role of Country- and Firm-Level Determinants in Environmental, Social, and Governance Disclosure (2016)Management Research Methods (2007)Principles and methods of validity and reliability testing of questionnaires used in social and health science researches (2015)Research Methods in Business Studies (2020)
this work references cited by second hop

References

  • 1985Positive Accounting Theory5,837 cited
  • 1976Business research methods4,277 cited
  • 1993Cross-Sectional Determinants of Analyst Ratings of Corporate Disclosures2,643 cited
  • 2001Financial accounting information and corporate governance2,296 cited
  • 1988Towards a Theory of Cultural Influence on the Development of Accounting Systems Internationally1,862 cited
  • 1989Firm characteristics and analyst following1,535 cited
  • 1971An Empirical Analysis of the Quality of Corporate Financial Disclosure.591 cited
  • 2008International GAAP Differences: The Impact on Foreign Analysts568 cited
  • 2010The Role of International Financial Reporting Standards in Accounting Quality: Evidence from the European Union560 cited
  • 2006Implementing IFRS from the perspective of EU publicly traded companies363 cited
  • 1993VOLUNTARY DISCLOSURE OF SEGMENT INFORMATION BY AUSTRALIAN DIVERSIFIED COMPANIES337 cited
  • 2012The Impact of Mandatory IFRS Adoption on Audit Fees: Theory and Evidence326 cited
  • 2001Financial accounting and corporate governance: a discussion285 cited
  • 2012How Much Does IFRS Cost? IFRS Adoption and Audit Fees280 cited
  • 2011The European IFRS experiment: objectives, research challenges and some early evidence

Only edges whose both ends are imported exist here. Widen the year window, or show the whole map. Back to the work

236 cited
  • 2013A Meta-analysis of IFRS Adoption Effects228 cited
  • Cited by

    • 2019Are changes in international accounting standards making them more complex?31 cited
    • 2020Maximising international returns: Impact of IFRS on foreign direct investments30 cited
    • 2021The International Financial Reporting Standards 9 financial instruments, information quality and stock returns in the modern technology era28 cited