SZodixStudyAcademic Library
ShelvesOpen access
Study · an open academic library·Metadata from OpenAlex (CC0)·Shelves·OpenAlex metadata, de-duplicated
La incidencia de las Normas Internacionales de la Información Financiera sobre la revelación de la información contable en empresas colombianas
14 references·1 citing·47 second hop
La incidencia de las Normas Internacionales de la Información Financiera sobre la revelación de la información contable en empresas colombianas (2019)La incidencia de las Normas Internacional…Regulación prudencial e información financiera en la banca española: 1995-2015 (2019)Regulación prudencial e infor…IFRS and accounting quality: legal origin, regional, and disclosure impacts (2016)IFRS and accounting quality: …Efectos de la aplicación de IFRS en países menos desarrollados: Revisión de estudios empíricos (2015)Efectos de la aplicación de I…Compliance of Non-current Assets with IFRS Requirements Concerning the Information Disclosure – Case Study (2014)Compliance of Non-current Ass…Mandatory IFRS Adoption and Financial Statement Comparability (2012)Mandatory IFRS Adoption and F…Does Mandatory Adoption of IFRS Improve Accounting Quality? Preliminary Evidence (2011)Does Mandatory Adoption of IF…International Financial Reporting Standards and the quality of financial statement information (2010)International Financial Repor…Disclosure indices design: does it make a difference? (2009)Disclosure indices design: do…International Accounting Standards and Accounting Quality (2008)International Accounting Stan…Un estudio meta-analítico de los factores determinantes de la revelación de información (2006)Un estudio meta-analítico de …Accounting disclosure and firms' financial attributes: Evidence from the UK stock market (2006)Accounting disclosure and fir…El Marco Conceptual para la Información Financiera (2004)El Marco Conceptual para la I…Public accountability: a new paradigm for college and university annual reports (2001)Public accountability: a new …Voluntary Corporate Disclosure by Swedish Companies (1989)Voluntary Corporate Disclosur…La comparabilidad de la información financiera en Colombia tras su convergencia con los IFRS. El caso de las propiedades, planta y equipo de las empresas cotizantes (2020)La comparabilidad de la infor…Critical Management Studies (1993)The New Public Management in Action (1996)Is the Annual Report an Accountability Medium? An Empirical Investigation into Italian Local Governments (2004)The public accountability index: crafting a parametric disclosure index for annual reports (2004)Critical Management Studies (2008)University corporatisation: Driving redefinition (2010)Bid, ask and transaction prices in a specialist market with heterogeneously informed traders (1985)Investor protection and corporate governance (2000)Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature (2001)The association between risk disclosure and firm characteristics: a meta-analysis (2014)Economic consequences of key performance indicators' disclosure quality (2015)Is forward-looking financial disclosure really informative? Evidence from UK narrative statements (2015)Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Agency Problems and the Theory of the Firm (1980)Agency Costs of Free Cash Flow, Corporate Finance, and Takeovers (1986)A Meta-analysis of IFRS Adoption Effects (2013)The Impact of IFRS on the Value Relevance of Accounting Information: Evidence from Turkish Firms (2013)Can digital transformation improve the information environment of the capital market? Evidence from the analysts' prediction behaviour (2021)Content Analysis: An Introduction to its Methodology. (1984)Exploring the quality of corporate environmental reporting (2018)Content Analysis: An Introduction to Its Methodology (2019)The nexus of ESG and environmental sustainability: Does gender diversity make a difference in Asian companies? (2024)The Effect of Environmental, Social, and Governance (ESG) Disclosure on the Profitability of Saudi-Listed Firms: Insights from Saudi Vision 2030 (2025)Separation of Ownership and Control (1983)Some Tests of Specification for Panel Data: Monte Carlo Evidence and an Application to Employment Equations (1991)Political connections and earnings quality (2016)Determinants of IFRS compliance in Africa: analysis of stakeholder attributes (2019)Integrated reporting, financial reporting quality and cost of debt (2020)Positive Accounting Theory (1985)Earnings management to avoid earnings decreases and losses (1997)Earnings management and investor protection: an international comparison (2003)Mandatory IFRS Reporting around the World: Early Evidence on the Economic Consequences (2008)Understanding earnings quality: A review of the proxies, their determinants and their consequences (2010)The Economics of Disclosure and Financial Reporting Regulation: Evidence and Suggestions for Future Research (2016)Law and Finance (1998)Mandatory IFRS reporting and changes in enforcement (2013)Incorrect Inferences When Using Residuals as Dependent Variables (2018)ESG practices and the cost of debt: Evidence from EU countries (2019)Continuous Auctions and Insider Trading (1985)What drives the comparability effect of mandatory IFRS adoption? (2014)Financial Statement Comparability and the Efficiency of Acquisition Decisions (2017)Impact of Auditor Report Changes on Financial Reporting Quality and Audit Costs: Evidence from the United Kingdom (2019)Determinants of Corporate Social Responsibility Disclosure Ratings by Spanish Listed Firms (2008)Role of Country- and Firm-Level Determinants in Environmental, Social, and Governance Disclosure (2016)The Impact of Corporate Social Responsibility Disclosure on Financial Performance: Evidence from the GCC Islamic Banking Sector (2016)Evolución de las revistas contables colombianas: de la reflexión a la investigación (2015)Las Normas Internacionales de Información Financiera y su relevancia informativa: evidencia empírica en empresas cotizadas de Colombia (2020)
this work references cited by second hop

References

  • 2008International Accounting Standards and Accounting Quality3,050 cited
  • 2011Does Mandatory Adoption of IFRS Improve Accounting Quality? Preliminary Evidence831 cited
  • 1989Voluntary Corporate Disclosure by Swedish Companies631 cited
  • 2012Mandatory IFRS Adoption and Financial Statement Comparability412 cited
  • 2010International Financial Reporting Standards and the quality of financial statement information341 cited
  • 2001Public accountability: a new paradigm for college and university annual reports257 cited
  • 2006Accounting disclosure and firms' financial attributes: Evidence from the UK stock market142 cited
  • 2016IFRS and accounting quality: legal origin, regional, and disclosure impacts91 cited
  • 2009Disclosure indices design: does it make a difference?66 cited
  • 2004El Marco Conceptual para la Información Financiera28 cited
  • 2014Compliance of Non-current Assets with IFRS Requirements Concerning the Information Disclosure – Case Study17 cited
  • 2006Un estudio meta-analítico de los factores determinantes de la revelación de información17 cited
  • 2019Regulación prudencial e información financiera en la banca española: 1995-201516 cited
  • 2015Efectos de la aplicación de IFRS en países menos desarrollados: Revisión de estudios empíricos12 cited

Only edges whose both ends are imported exist here. Widen the year window, or show the whole map. Back to the work

Cited by

  • 2020La comparabilidad de la información financiera en Colombia tras su convergencia con los IFRS. El caso de las propiedades, planta y equipo de las empresas cotizantes11 cited