Citation map · Study

SZodixStudyAcademic Library

Shelves Open access

Study · an open academic library·Metadata from OpenAlex (CC0)·Shelves·OpenAlex metadata, de-duplicated

Introducing More IFRS Principles of Disclosure – Will the Poor Disclosers Improve?

16 references·13 citing·41 second hopsampled

FromToDepth

this work references cited by second hop· second hop is a sample of the most-cited connections

References

2001Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature7,391 cited
2000The Economic Consequences of Increased Disclosure2,369 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
2016The Economics of Disclosure and Financial Reporting Regulation: Evidence and Suggestions for Future Research1,754 cited
2003Disclosure Practices, Enforcement of Accounting Standards, and Analysts' Forecast Accuracy: An International Study1,266 cited
2013Mandatory IFRS reporting and changes in enforcement816 cited
2006Risk reporting: A study of risk disclosures in the annual reports of UK companies774 cited
2014Linguistic Complexity in Firm Disclosures: Obfuscation or Information?494 cited
2008Why do firms go dark? Causes and economic consequences of voluntary SEC deregistrations467 cited
2005Corporate mandatory disclosure practices in Bangladesh355 cited
2007Accounting for financial instruments: An analysis of the determinants of disclosure in the Portuguese stock exchange348 cited
2003Compliance with the Disclosure Requirements of Germany's New Market: IAS Versus US GAAP

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

325 cited

2009Accounting Standards, Financial Reporting Outcomes, and Enforcement307 cited

2008An investigation of compliance with international accounting standards by listed companies in the Gulf Co-Operation Council member states302 cited

Cited by

2020The Value Relevance of Risk Disclosure: An Analysis of the Banking Sector48 cited
2020IFRS compliance, corporate governance and financial reporting quality of GSE-listed non-financial firms38 cited
2020The IASB and Comparability of International Financial Reporting: Research Evidence and Implications37 cited
2020Effect of corporate governance attributes on IFRS compliance: evidence from a developing country32 cited
2021Do IFRS disclosure requirements reduce the cost of capital? Evidence from Australia31 cited
2021Regulation‐induced Disclosures: Evidence of Information Overload?31 cited
2019Disclosure Overload? An Empirical Analysis of International Financial Reporting Standards Disclosure Requirements29 cited
2024Social media in accounting research: A review and future research agenda24 cited
2020Las Normas Internacionales de Información Financiera y su relevancia informativa: evidencia empírica en empresas cotizadas de Colombia22 cited
2019Commentary: Where is International Accounting Research Going? Issues Needing Further Investigation20 cited
2019Proposal for improved financial statements under IFRS19 cited
2021Joint venture investments: An analysis of the level of compliance with the disclosure requirements of IFRS 1218 cited
2020What accounting standards were the cause of enforcement actions following IFRS adoption?18 cited