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Effects of the Adoption of IFRS on the Credit Market: Evidence from Brazil
16 references·5 citing·42 second hop
Effects of the Adoption of IFRS on the Credit Market: Evidence from Brazil (2018)Effects of the Adoption of IFRS on the Cr…The role of information and financial reporting in corporate governance and debt contracting (2010)The role of information and f…Mandatory IFRS Reporting around the World: Early Evidence on the Economic Consequences (2008)Mandatory IFRS Reporting arou…International Accounting Standards and Accounting Quality (2008)International Accounting Stan…Estimating Standard Errors in Finance Panel Data Sets: Comparing Approaches (2008)Estimating Standard Errors in…Incentives versus standards: properties of accounting income in four East Asian countries (2003)Incentives versus standards: …Earnings management and investor protection: an international comparison (2003)Earnings management and inves…Conservatism in Accounting Part I: Explanations and Implications (2003)Conservatism in Accounting Pa…The relevance of the value-relevance literature for financial accounting standard setting (2001)The relevance of the value-re…The Economic Consequences of Increased Disclosure (2000)The Economic Consequences of …The Economic Consequences of Increased Disclosure (1999)The Economic Consequences of …The capitalization, amortization, and value-relevance of R&D (1996)The capitalization, amortizat…Monitoring and Reputation: The Choice between Bank Loans and Directly Placed Debt (1991)Monitoring and Reputation: Th…Earnings Management During Import Relief Investigations (1991)Earnings Management During Im…What's different about banks? (1985)What's different about banks?On financial contracting (1979)On financial contractingTheory of the firm: Managerial behavior, agency costs and ownership structure (1976)Theory of the firm: Manageria…Financial Reporting Quality and Private Firms’ Access to Trade Credit Capital (2022)Financial Reporting Quality a…Does the implementation of IFRS improve transparency regarding the company's financial conditions?: evidence from an emerging market (2022)Does the implementation of IF…The diffusion of innovation theory and the effects of IFRS adoption by multinational corporations on capital market performance: a cross‐countryanalysis (2021)The diffusion of innovation t…International financial reporting standards, domestic debt finance and institutional quality: Evidence from developing countries (2021)International financial repor…Why choosing IFRS? Benefits of voluntary adoption by European private companies (2020)Why choosing IFRS? Benefits o…The Problem of Social Cost (1960)The Pricing of Options and Corporate Liabilities (1973)Corporate financing and investment decisions when firms have information that investors do not have (1984)Corporate Forecasts of Earnings Per Share and Stock Price Behavior: Empirical Test (1976)Earnings Management through Real Activities Manipulation (2003)Performance matched discretionary accrual measures (2005)The economic implications of corporate financial reporting (2005)Bank Runs, Deposit Insurance, and Liquidity (1983)Separation of Ownership and Control (1983)Asymmetric Information, Bank Lending and Implicit Contracts: A Stylized Model of Customer Relationships (1990)Embeddedness in the Making of Financial Capital: How Social Relations and Networks Benefit Firms Seeking Financing (1999)Does Distance Still Matter? The Information Revolution in Small Business Lending (2002)Optimal contracts and competitive markets with costly state verification (1979)Reputation and imperfect information (1982)Financial Intermediation and Delegated Monitoring (1984)The Benefits of Lending Relationships: Evidence from Small Business Data (1994)Financial Intermediation, Loanable Funds, and The Real Sector (1997)Relationship Banking: What Do We Know? (2000)The Nature of the Firm (1937)CAPITAL ASSET PRICES: A THEORY OF MARKET EQUILIBRIUM UNDER CONDITIONS OF RISK* (1964)Disclosure, Liquidity, and the Cost of Capital (1991)Cross-Sectional Determinants of Analyst Ratings of Corporate Disclosures (1993)Disclosure level and the cost of equity capital. (1997)Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature (2001)How does financial reporting quality relate to investment efficiency? (2009)Voluntary Nonfinancial Disclosure and the Cost of Equity Capital: The Initiation of Corporate Social Responsibility Reporting (2010)Positive Accounting Theory (1985)Earnings management to avoid earnings decreases and losses (1997)Understanding earnings quality: A review of the proxies, their determinants and their consequences (2010)The Economics of Disclosure and Financial Reporting Regulation: Evidence and Suggestions for Future Research (2016)A Survey of Corporate Governance (1997)Law and Finance (1998)Corporate Ownership Around the World (1999)The information content of losses (1995)The conservatism principle and the asymmetric timeliness of earnings1 (1997)The financial reporting environment: Review of the recent literature (2010)Risk, Return, and Equilibrium: Empirical Tests (1973)Specification Tests in Econometrics (1978)Econometric Analysis of Cross Section and Panel Data (2001)Robust Standard Errors for Panel Regressions with Cross-Sectional Dependence (2007)Robust Inference With Multiway Clustering (2011)Policy Uncertainty and Corporate Investment (2015)
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References

  • 1976Theory of the firm: Managerial behavior, agency costs and ownership structure71,441 cited
  • 2008Estimating Standard Errors in Finance Panel Data Sets: Comparing Approaches10,793 cited
  • 1991Earnings Management During Import Relief Investigations8,369 cited
  • 2003Earnings management and investor protection: an international comparison5,395 cited
  • 1991Monitoring and Reputation: The Choice between Bank Loans and Directly Placed Debt3,294 cited
  • 2008International Accounting Standards and Accounting Quality3,050 cited
  • 1979On financial contracting2,901 cited
  • 2003Conservatism in Accounting Part I: Explanations and Implications2,768 cited
  • 2000The Economic Consequences of Increased Disclosure2,369 cited
  • 1985What's different about banks?2,347 cited
  • 2008Mandatory IFRS Reporting around the World: Early Evidence on the Economic Consequences2,174 cited
  • 1999The Economic Consequences of Increased Disclosure2,101 cited
  • 2003Incentives versus standards: properties of accounting income in four East Asian countries2,078 cited
  • 1996The capitalization, amortization, and value-relevance of R&D1,947 cited
  • 2001The relevance of the value-relevance literature for financial accounting standard setting

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1,741 cited
  • 2010The role of information and financial reporting in corporate governance and debt contracting1,516 cited
  • Cited by

    • 2021International financial reporting standards, domestic debt finance and institutional quality: Evidence from developing countries36 cited
    • 2021The diffusion of innovation theory and the effects of IFRS adoption by multinational corporations on capital market performance: a cross‐countryanalysis28 cited
    • 2020Why choosing IFRS? Benefits of voluntary adoption by European private companies26 cited
    • 2022Financial Reporting Quality and Private Firms’ Access to Trade Credit Capital19 cited
    • 2022Does the implementation of IFRS improve transparency regarding the company's financial conditions?: evidence from an emerging market15 cited