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Investigating international differences in financial reporting: Data problems and some proposed solutions
16 references·0 citing·34 second hop
Investigating international differences in financial reporting: Data problems and some proposed solutions (2018)Investigating international differences i…Adopting a Label: Heterogeneity in the Economic Consequences Around IAS/IFRS Adoptions (2012)Adopting a Label: Heterogenei…The Effect of Mandatory IFRS Adoption on Financial Analysts’ Information Environment (2010)The Effect of Mandatory IFRS …International differences in IFRS policy choice: A research note (2010)International differences in …Does Mandatory Adoption of International Financial Reporting Standards in the European Union Reduce the Cost of Equity Capital? (2010)Does Mandatory Adoption of In…Book-tax conformity, earnings persistence and the association between earnings and future cash flows (2009)Book-tax conformity, earnings…Mandatory IFRS Reporting around the World: Early Evidence on the Economic Consequences (2008)Mandatory IFRS Reporting arou…International GAAP Differences: The Impact on Foreign Analysts (2008)International GAAP Difference…International Accounting Standards and Accounting Quality (2008)International Accounting Stan…Earnings management and investor protection: an international comparison (2003)Earnings management and inves…Disclosure Practices, Enforcement of Accounting Standards, and Analysts' Forecast Accuracy: An International Study (2003)Disclosure Practices, Enforce…Domestic Accounting Standards, International Accounting Standards, and the Predictability of Earnings (2001)Domestic Accounting Standards…The effect of international institutional factors on properties of accounting earnings (2000)The effect of international i…Accounting standards and value relevance of financial statements: An international analysis (2000)Accounting standards and valu…The market valuation of IAS versus US-GAAP accounting measures using Form 20-F reconciliations (1999)The market valuation of IAS v…International Differences in the Timeliness, Conservatism, and Classification of Earnings (1999)International Differences in …Spontaneous Harmonization Effects of Culture and Market Forces on Accounting Disclosures Practices (1998)Spontaneous Harmonization Eff…Positive Accounting Theory (1985)Law and Finance (1998)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)Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Legal Determinants of External Finance (1997)Investor protection and corporate governance (2000)Financial and Legal Constraints to Growth: Does Firm Size Matter? (2005)The Role of International Financial Reporting Standards in Accounting Quality: Evidence from the European Union (2010)Detecting Earnings Management. (1995)Performance matched discretionary accrual measures (2005)Economic Consequences of Financial Reporting and Disclosure Regulation: A Review and Suggestions for Future Research (2008)Incentives or Standards: What Determines Accounting Quality Changes around IFRS Adoption? (2015)Cross-Sectional Determinants of Analyst Ratings of Corporate Disclosures (1993)Corporate Disclosure Policy and Analyst Behavior. (1996)An Empirical Evaluation of Accounting Income Numbers (1968)Risk, Return, and Equilibrium: Empirical Tests (1973)Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature (2001)Understanding earnings quality: A review of the proxies, their determinants and their consequences (2010)Earnings management to avoid earnings decreases and losses (1997)A Survey of Corporate Governance (1997)Corporate Ownership Around the World (1999)The economic implications of corporate financial reporting (2005)The Cross-Section of Expected Stock Returns (1992)Common risk factors in the returns on stocks and bonds (1993)The impact of mandatory IFRS adoption on foreign mutual fund ownership: The role of comparability (2011)The information content of annual earnings announcements and mandatory adoption of IFRS (2011)Specification Tests in Econometrics (1978)International Differences in the Cost of Equity Capital: Do Legal Institutions and Securities Regulation Matter? (2006)International Financial Reporting Standards (IFRS): pros and cons for investors (2006)Does Mandatory IFRS Adoption Improve the Information Environment?* (2012)ESG practices and the cost of debt: Evidence from EU countries (2019)Mandatory CSR and sustainability reporting: economic analysis and literature review (2021)
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References

  • 2003Earnings management and investor protection: an international comparison5,395 cited
  • 2000The effect of international institutional factors on properties of accounting earnings3,198 cited
  • 2008International Accounting Standards and Accounting Quality3,050 cited
  • 2008Mandatory IFRS Reporting around the World: Early Evidence on the Economic Consequences2,174 cited
  • 2003Disclosure Practices, Enforcement of Accounting Standards, and Analysts' Forecast Accuracy: An International Study1,266 cited
  • 2010Does Mandatory Adoption of International Financial Reporting Standards in the European Union Reduce the Cost of Equity Capital?787 cited
  • 2012Adopting a Label: Heterogeneity in the Economic Consequences Around IAS/IFRS Adoptions715 cited
  • 2001Domestic Accounting Standards, International Accounting Standards, and the Predictability of Earnings706 cited
  • 2000Accounting standards and value relevance of financial statements: An international analysis623 cited
  • 2010The Effect of Mandatory IFRS Adoption on Financial Analysts’ Information Environment618 cited
  • 2008International GAAP Differences: The Impact on Foreign Analysts568 cited
  • 1999International Differences in the Timeliness, Conservatism, and Classification of Earnings458 cited
  • 1998Spontaneous Harmonization Effects of Culture and Market Forces on Accounting Disclosures Practices373 cited

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1999
The market valuation of IAS versus US-GAAP accounting measures using Form 20-F reconciliations
328 cited
  • 2010International differences in IFRS policy choice: A research note294 cited
  • 2009Book-tax conformity, earnings persistence and the association between earnings and future cash flows274 cited
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