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The Effects of Mandatory IFRS Adoption in the EU: A Review of Empirical Research

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References

2001The relevance of the value relevance literature for financial accounting standard setting: another view1,961 cited
2001The relevance of the value-relevance literature for financial accounting standard setting1,741 cited
2014Accounting Standards Harmonization and Financial Statement Comparability: Evidence from Transnational Information Transfer275 cited
2011The Impact of Corporate Governance on IFRS Adoption Choices161 cited
2001GAAP 2001 : a survey of national accounting rules benchmarked against international accounting standards136 cited
2010The pros and cons of regulating corporate reporting: A critical review of the arguments121 cited
2014The Effect of IFRS Adoption Conditional Upon the Level of Pre-adoption Divergence77 cited

Cited by

2017How should we estimate value-relevance models? Insights from European data81 cited
2018A review of the current debate on the determinants and consequences of mandatory IFRS adoption64 cited
2022“A new direction? The “mainstreaming” of sustainability reporting”63 cited
2017Adoption of the International Financial Reporting Standards by Greek non-listed companies: The role of coercive and hegemonic pressures55 cited
2016Interpreting the European Union’s IFRS Endorsement Criteria: The Case of IFRS 954 cited
2018Ideological hegemony and consent to IFRS: Insights from practitioners in Greece49 cited

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2016Secrecy and the impact of mandatory IFRS adoption on earnings quality in Europe46 cited

2016Changes in the value relevance of research and development expenses after IFRS adoption45 cited

2018The Impact of Mandatory International Financial Reporting Standards Adoption on Investment Efficiency: Standards, Enforcement, and Reporting Incentives45 cited

2020Institutional factors and the impact of international financial reporting standards: the Central and Eastern European experience45 cited

2016Do Goodwill Impairments by European Firms Provide Useful Information to Investors?43 cited

2017Corporate Reporting in Central and Eastern Europe: Issues, Challenges and Research Opportunities42 cited

2017IFRS adoption: A costly change that keeps on costing38 cited

2020The IASB and Comparability of International Financial Reporting: Research Evidence and Implications37 cited

201921st century scandals: towards a risk approach to financial reporting scandals36 cited

2021Meta‐analysis of the Impact of Adoption of IFRS on Financial Reporting Comparability, Market Liquidity, and Cost of Capital33 cited