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Effects of adopting IFRS 10 and IFRS 11 on consolidated financial statements
16 references·1 citing·48 second hop
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References

  • 1983The Iron Cage Revisited: Institutional Isomorphism and Collective Rationality in Organizational Fields40,020 cited
  • 1998Law and Finance17,902 cited
  • 2008Global Financial Reporting: Implications for U.S. Academics252 cited
  • 2000Valuation‐based accounting research: Implications for financial reporting and opportunities for future research205 cited
  • 2007Standard-setting measurement issues and the relevance of research137 cited
  • 2007Research, Standard Setting, and Global Financial Reporting130 cited
  • 2009Relevance of Academic Research and Researchers' Role in the IASB's Financial Reporting Standard Setting77 cited
  • 2009Value‐relevance of presenting changes in fair value of investment properties in the income statement: Evidence from Hong Kong70 cited
  • 2015Isomorphism and resistance in implementing IFRS 10 and IFRS 1268 cited
  • 2015The “Big” Consequences of IFRS: How and When Does the Adoption of IFRS Benefit Global Accounting Firms?58 cited
  • 2009Value-relevance of pension transition adjustments and other comprehensive income components in the adoption year of SFAS No. 15852 cited
  • 2011Reclassification of Financial Assets under IAS 39: Impact on European Banks' Financial Statements49 cited
  • 2012The Usefulness of Academic Research in Understanding the Effects of Accounting Standards48 cited
  • 2003

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The Impact and Valuation of Off-Balance-Sheet Activities Concealed by Equity Method Accounting
45 cited
  • 2012Using Academic Research for the Post‐Implementation Review of Accounting Standards: A Note44 cited
  • 2003Decision Usefulness of Alternative Joint Venture Reporting Methods44 cited
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    • 2020Did the switch to IFRS 11 for joint ventures affect the value relevance of corporate consolidated financial statements? Evidence from France and Italy12 cited