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The Market Reaction to the Adoption of IFRS in the European Insurance Industry
16 references·0 citing·37 second hopsampled
The Market Reaction to the Adoption of IFRS in the European Insurance Industry (2018)The Market Reaction to the Adoption of IF…The Benefits of Financial Statement Comparability (2011)The Benefits of Financial Sta…Market Reaction to the Adoption of IFRS in Europe (2009)Market Reaction to the Adopti…Voluntary Disclosure, Earnings Quality, and Cost of Capital (2008)Voluntary Disclosure, Earning…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…Incentives versus standards: properties of accounting income in four East Asian countries (2003)Incentives versus standards: …Rating Banks: Risk and Uncertainty in an Opaque Industry (2002)Rating Banks: Risk and Uncert…The Economic Consequences of Increased Disclosure (2000)The Economic Consequences of …The Economic Consequences of Increased Disclosure (1999)The Economic Consequences of …Liquidity and stock returns: An alternative test (1998)Liquidity and stock returns: …Disclosure level and the cost of equity capital. (1997)Disclosure level and the cost…Positive Accounting Theory: A Ten Year Perspective. (1990)Positive Accounting Theory: A…An Explanation for Accounting Income Smoothing (1988)An Explanation for Accounting…Using daily stock returns (1985)Using daily stock returnsMeasuring security price performance (1980)Measuring security price perf…Towards a Positive Theory of the Determination of Accounting Standards. (1978)Towards a Positive Theory of …The Nature of the Firm (1937)Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Separation of Ownership and Control (1983)Causes and Consequences of Earnings Manipulation: An Analysis of Firms Subject to Enforcement Actions by the SEC* (1996)The conservatism principle and the asymmetric timeliness of earnings1 (1997)The economic implications of corporate financial reporting (2005)Coefficient Alpha and the Internal Structure of Tests (1951)Disclosure, Liquidity, and the Cost of Capital (1991)The Cross-Section of Expected Stock Returns (1992)Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature (2001)Voluntary Nonfinancial Disclosure and the Cost of Equity Capital: The Initiation of Corporate Social Responsibility Reporting (2010)Positive Accounting Theory (1985)Law and Finance (1998)Earnings management and investor protection: an international comparison (2003)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)An Empirical Evaluation of Accounting Income Numbers (1968)The Adjustment of Stock Prices to New Information (1969)Risk, Return, and Equilibrium: Empirical Tests (1973)Event Studies in Economics and Finance (1997)Introductory Econometrics for Finance (2008)Limited-dependent and qualitative variables in econometrics (1983)Illiquidity and stock returns: cross-section and time-series effects (2002)Time Series Analysis: Forecasting and Control (1977)Time Series Analysis: Forecasting and Control (1977)Efficient Capital Markets: II (1991)ARCH modeling in finance (1992)Job Market Signaling (1973)A review of tax research (2010)Understanding earnings quality: A review of the proxies, their determinants and their consequences (2010)Cross-Sectional Determinants of Analyst Ratings of Corporate Disclosures (1993)How does financial reporting quality relate to investment efficiency? (2009)Earnings management to avoid earnings decreases and losses (1997)An Economic Theory of Democracy. (1958)EFFICIENT CAPITAL MARKETS: A REVIEW OF THEORY AND EMPIRICAL WORK* (1970)Auditor size and audit quality (1981)
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References

  • 1985Using daily stock returns6,497 cited
  • 1997Disclosure level and the cost of equity capital.3,577 cited
  • 1980Measuring security price performance3,330 cited
  • 2008International Accounting Standards and Accounting Quality3,050 cited
  • 1978Towards a Positive Theory of the Determination of Accounting Standards.2,664 cited
  • 1990Positive Accounting Theory: A Ten Year Perspective.2,388 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
  • 1998Liquidity and stock returns: An alternative test1,318 cited
  • 2002Rating Banks: Risk and Uncertainty in an Opaque Industry1,244 cited
  • 2008Voluntary Disclosure, Earnings Quality, and Cost of Capital1,081 cited
  • 2011The Benefits of Financial Statement Comparability1,038 cited
  • 1988An Explanation for Accounting Income Smoothing907 cited
  • 2009

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Market Reaction to the Adoption of IFRS in Europe
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