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A study of long-lived asset impairment under U.S. GAAP and IFRS within the U.S. institutional environment
16 references·0 citing·29 second hop
A study of long-lived asset impairment under U.S. GAAP and IFRS within the U.S. institutional environment (2018)A study of long-lived asset impairment un…The Shareholder Value Myth: How Putting Shareholders First Harms Investors, Corporations, and the Public (2012)The Shareholder Value Myth: H…Evidence on the use of unverifiable estimates in required goodwill impairment (2012)Evidence on the use of unveri…Mandatory IFRS Reporting around the World: Early Evidence on the Economic Consequences (2008)Mandatory IFRS Reporting arou…Do accounting standards matter? An exploratory analysis of earnings management before and after IFRS adoption (2008)Do accounting standards matte…The Importance of Reporting Incentives: Earnings Management in European Private and Public Firms (2006)The Importance of Reporting I…The economic implications of corporate financial reporting (2005)The economic implications of …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: …How Representative Are Firms That Are Cross‐Listed in the United States? An Analysis of Accounting Quality (2003)How Representative Are Firms …Earnings management and investor protection: an international comparison (2003)Earnings management and inves…Earnings Management: Reconciling the Views of Accounting Academics, Practitioners, and Regulators (2000)Earnings Management: Reconcil…Law and Finance (1998)Law and FinanceLegal Determinants of External Finance (1997)Legal Determinants of Externa…Earnings management to avoid earnings decreases and losses (1997)Earnings management to avoid …Causes and Effects of Discretionary Asset Write-Offs (1996)Causes and Effects of Discret…The theory and practice of econometrics (1986)The theory and practice of ec…What Do We Know about Capital Structure? Some Evidence from International Data (1995)A Survey of Corporate Governance (1997)Investor protection and corporate governance (2000)Positive Accounting Theory (1985)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)Prospect theory: An analysis of decision under risk (1988)Detecting Earnings Management. (1995)Earnings Management through Real Activities Manipulation (2003)An Empirical Evaluation of Accounting Income Numbers (1968)Job Market Signaling (1973)A review of tax research (2010)Understanding earnings quality: A review of the proxies, their determinants and their consequences (2010)Earnings Management During Import Relief Investigations (1991)Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature (2001)The theory and practice of corporate finance: evidence from the field (2001)Voluntary Nonfinancial Disclosure and the Cost of Equity Capital: The Initiation of Corporate Social Responsibility Reporting (2010)The Cost of Capital, Corporation Finance and the Theory of Investment (1958)Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)The Colonial Origins of Comparative Development: An Empirical Investigation (2001)Causes and Consequences of Earnings Manipulation: An Analysis of Firms Subject to Enforcement Actions by the SEC* (1996)A Review of the Earnings Management Literature and Its Implications for Standard Setting (1999)Corporate Ownership Around the World (1999)International Accounting Standards and Accounting Quality (2008)Asset pricing and the bid-ask spread (1986)The Effect of National Culture on the Choice of Entry Mode (1988)Consistent Covariance Matrix Estimation with Spatially Dependent Panel Data (1998)
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References

  • 1998Law and Finance17,902 cited
  • 1997Legal Determinants of External Finance9,776 cited
  • 2005The economic implications of corporate financial reporting6,337 cited
  • 2003Earnings management and investor protection: an international comparison5,395 cited
  • 1986The theory and practice of econometrics4,342 cited
  • 1997Earnings management to avoid earnings decreases and losses3,839 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
  • 2000Earnings Management: Reconciling the Views of Accounting Academics, Practitioners, and Regulators1,932 cited
  • 2006The Importance of Reporting Incentives: Earnings Management in European Private and Public Firms1,687 cited
  • 2005Earnings management and cross listing: Are reconciled earnings comparable to US earnings?Π785 cited
  • 2012The Shareholder Value Myth: How Putting Shareholders First Harms Investors, Corporations, and the Public778 cited
  • 2008Do accounting standards matter? An exploratory analysis of earnings management before and after IFRS adoption731 cited
  • 1996Causes and Effects of Discretionary Asset Write-Offs654 cited

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2003
How Representative Are Firms That Are Cross‐Listed in the United States? An Analysis of Accounting Quality
608 cited
  • 2012Evidence on the use of unverifiable estimates in required goodwill impairment600 cited
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