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Financial statement effects of adopting IFRS: the Canadian experience
16 references·4 citing·35 second hop
Financial statement effects of adopting IFRS: the Canadian experience (2018)Financial statement effects of adopting I…Does Mandatory IFRS Adoption Improve the Information Environment?* (2012)Does Mandatory IFRS Adoption …The information content of annual earnings announcements and mandatory adoption of IFRS (2011)The information content of an…Does Mandatory Adoption of IFRS Improve Accounting Quality? Preliminary Evidence (2011)Does Mandatory Adoption of IF…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…IFRS Adoption and Accounting Quality: A Review (2007)IFRS Adoption and Accounting …Financial statement effects of adopting international accounting standards: the case of Germany (2007)Financial statement effects o…Comparative Value Relevance Among German, U.S., and International Accounting Standards: A German Stock Market Perspective (2005)Comparative Value Relevance A…Incentives versus standards: properties of accounting income in four East Asian countries (2003)Incentives versus standards: …The relevance of the value relevance literature for financial accounting standard setting: another view (2001)The relevance of the value re…Domestic Accounting Standards, International Accounting Standards, and the Predictability of Earnings (2001)Domestic Accounting Standards…The Relation Among Capital Markets, Financial Disclosure, Production Efficiency, and Insider Trading (1996)The Relation Among Capital Ma…Agency costs of free cash flow, corporate finance, and takeovers (1996)Agency costs of free cash flo…Earnings Management During Import Relief Investigations (1991)Earnings Management During Im…Agency Costs of Free Cash Flow, Corporate Finance, and Takeovers (1986)Agency Costs of Free Cash Flo…An Empirical Evaluation of Accounting Income Numbers (1968)An Empirical Evaluation of Ac…IFRS 9 and earnings management: the case of European commercial banks (2023)IFRS 9 and earnings managemen…The impact of mandatory adoption of IFRS in Saudi Arabia (2022)The impact of mandatory adopt…The impact of financial instruments disclosures on the cost of equity capital (2021)The impact of financial instr…The Impact of IFRS Adoption on Earnings Management-Results from Canada (2019)The Impact of IFRS Adoption o…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)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)CAPITAL ASSET PRICES: A THEORY OF MARKET EQUILIBRIUM UNDER CONDITIONS OF RISK* (1964)EFFICIENT CAPITAL MARKETS: A REVIEW OF THEORY AND EMPIRICAL WORK* (1970)Using daily stock returns (1985)Efficient Capital Markets: II (1991)Job Market Signaling (1973)Economic Consequences of Financial Reporting and Disclosure Regulation: A Review and Suggestions for Future Research (2008)Mandatory IFRS reporting and changes in enforcement (2013)GROWTH, BETA AND AGENCY COSTS AS DETERMINANTS OF DIVIDEND PAYOUT RATIOS (1982)Two Agency-Cost Explanations of Dividends (1984)Corporate performance and managerial remuneration (1985)The Modern Industrial Revolution, Exit, and the Failure of Internal Control Systems (1993)What Do We Know about Capital Structure? Some Evidence from International Data (1995)A Survey of Corporate Governance (1997)The conservatism principle and the asymmetric timeliness of earnings1 (1997)The effect of international institutional factors on properties of accounting earnings (2000)International Accounting Standards and Accounting Quality (2005)Does Mandatory Adoption of International Financial Reporting Standards in the European Union Reduce the Cost of Equity Capital? (2010)Are IFRS-based and US GAAP-based accounting amounts comparable? (2012)Earnings management to avoid earnings decreases and losses (1997)FINANCIAL RATIOS, DISCRIMINANT ANALYSIS AND THE PREDICTION OF CORPORATE BANKRUPTCY (1968)Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature (2001)Costs of Equity and Earnings Attributes (2004)A review of tax research (2010)Understanding earnings quality: A review of the proxies, their determinants and their consequences (2010)Do Investment-Cash Flow Sensitivities Provide Useful Measures of Financing Constraints? (1997)
this work references cited by second hop

References

  • 1986Agency Costs of Free Cash Flow, Corporate Finance, and Takeovers17,216 cited
  • 1996Agency costs of free cash flow, corporate finance, and takeovers9,308 cited
  • 1991Earnings Management During Import Relief Investigations8,369 cited
  • 1968An Empirical Evaluation of Accounting Income Numbers6,384 cited
  • 2008International Accounting Standards and Accounting Quality3,050 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
  • 2001The relevance of the value relevance literature for financial accounting standard setting: another view1,961 cited
  • 2007IFRS Adoption and Accounting Quality: A Review915 cited
  • 2007Financial statement effects of adopting international accounting standards: the case of Germany831 cited
  • 2011Does Mandatory Adoption of IFRS Improve Accounting Quality? Preliminary Evidence831 cited
  • 2001Domestic Accounting Standards, International Accounting Standards, and the Predictability of Earnings706 cited
  • 2011The information content of annual earnings announcements and mandatory adoption of IFRS681 cited
  • 2012Does Mandatory IFRS Adoption Improve the Information Environment?*609 cited

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  • 2005Comparative Value Relevance Among German, U.S., and International Accounting Standards: A German Stock Market Perspective586 cited
  • 1996The Relation Among Capital Markets, Financial Disclosure, Production Efficiency, and Insider Trading453 cited
  • Cited by

    • 2021The impact of financial instruments disclosures on the cost of equity capital20 cited
    • 2019The Impact of IFRS Adoption on Earnings Management-Results from Canada17 cited
    • 2022The impact of mandatory adoption of IFRS in Saudi Arabia16 cited
    • 2023IFRS 9 and earnings management: the case of European commercial banks16 cited