SZodixStudyAcademic Library
ShelvesOpen access
Study · an open academic library·Metadata from OpenAlex (CC0)·Shelves·OpenAlex metadata, de-duplicated
Implementing AASB 15 revenue from contracts with customers: the preparer perspective
16 references·1 citing·43 second hop
Implementing AASB 15 revenue from contracts with customers: the preparer perspective (2019)Implementing AASB 15 revenue from contrac…The Economics of Disclosure and Financial Reporting Regulation: Evidence and Suggestions for Future Research (2016)The Economics of Disclosure a…Linking industry concentration to proprietary costs and disclosure: Challenges and opportunities (2014)Linking industry concentratio…Intended and Unintended Consequences of Mandatory IFRS Adoption: A Review of Extant Evidence and Suggestions for Future Research (2012)Intended and Unintended Conse…Adopting a Label: Heterogeneity in the Economic Consequences Around IAS/IFRS Adoptions (2012)Adopting a Label: Heterogenei…Global Accounting Convergence and the Potential Adoption of IFRS by the U.S. (Part II): Political Factors and Future Scenarios for U.S. Accounting Standards (2010)Global Accounting Convergence…Discretionary Disclosure in Financial Reporting: An Examination Comparing Internal Firm Data to Externally Reported Segment Data (2010)Discretionary Disclosure in F…The Importance of Reporting Incentives: Earnings Management in European Private and Public Firms (2006)The Importance of Reporting I…International Financial Reporting Standards (IFRS): pros and cons for investors (2006)International Financial Repor…Time Discounting and Time Preference: A Critical Review (2002)Time Discounting and Time Pre…Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature (2001)Information asymmetry, corpor…Information Asymmetry, Corporate Disclosure and the Capital Markets: A Review of the Empirical Disclosure Literature (2001)Information Asymmetry, Corpor…Evidence About Auditor–Client Management Negotiation Concerning Client’s Financial Reporting (2001)Evidence About Auditor–Client…The Impact of Data Integration on the Costs and Benefits of Information Systems (1992)The Impact of Data Integratio…Strategic Data Planning: Lessons From the Field (1992)Strategic Data Planning: Less…Discretionary disclosure (1983)Discretionary disclosureTheory of the firm: Managerial behavior, agency costs and ownership structure (1976)Theory of the firm: Manageria…Changing the paradigm for revenue recognition: literature review on intended and unintended effects of IFRS 15 and ASC 606 (2025)Changing the paradigm for rev…The Market for "Lemons": Quality Uncertainty and the Market Mechanism (1970)Corporate financing and investment decisions when firms have information that investors do not have (1984)The role of information and financial reporting in corporate governance and debt contracting (2010)The effect of institutional ownership on firm transparency and information production (2015)Disclosure processing costs, investors’ information choice, and equity market outcomes: A review (2020)Prospect theory: An analysis of decision under risk (1988)Loss Aversion in Riskless Choice: A Reference-Dependent Model (1991)Golden Eggs and Hyperbolic Discounting (1997)Field Experiments (2004)Cognitive Reflection and Decision Making (2005)Psychology and Economics: Evidence from the Field (2009)Earnings Management During Import Relief Investigations (1991)Legal Determinants of External Finance (1997)Law and Finance (1998)Textual Analysis in Accounting and Finance: A Survey (2016)Adoption of CSR and Sustainability Reporting Standards: Economic Analysis and Review (2019)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)The Effects of Mandatory ESG Disclosure Around the World (2021)The Nature of the Firm (1937)EFFICIENT CAPITAL MARKETS: A REVIEW OF THEORY AND EMPIRICAL WORK* (1970)The Pricing of Options and Corporate Liabilities (1973)Separation of Ownership and Control (1983)An Integrative Model Of Organizational Trust (1995)The Art and Science of Negotiation. (1984)Earnings management to avoid earnings decreases and losses (1997)The Effects of Corporate Governance Experience and Financial-Reporting and Audit Knowledge on Audit Committee Members' Judgments (2001)Accounting, professions and regulation: Locating the sites of professionalization (2006)On the shoulders of giants: undertaking a structured literature review in accounting (2016)Corporate Ownership Around the World (1999)International Accounting Standards and Accounting Quality (2008)A review of tax research (2010)Understanding earnings quality: A review of the proxies, their determinants and their consequences (2010)An Empirical Evaluation of Accounting Income Numbers (1968)Job Market Signaling (1973)The financial reporting environment: Review of the recent literature (2010)The economic implications of corporate financial reporting (2005)Revisiting the relation between environmental performance and environmental disclosure: An empirical analysis (2007)Voluntary Nonfinancial Disclosure and the Cost of Equity Capital: The Initiation of Corporate Social Responsibility Reporting (2010)IFRS Adoption and Accounting Quality: A Review (2007)Does Mandatory Adoption of IFRS Improve Accounting Quality? Preliminary Evidence (2011)ESG practices and the cost of debt: Evidence from EU countries (2019)
this work references cited by second hop

References

  • 1976Theory of the firm: Managerial behavior, agency costs and ownership structure71,441 cited
  • 2001Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature7,391 cited
  • 2002Time Discounting and Time Preference: A Critical Review6,395 cited
  • 1983Discretionary disclosure3,477 cited
  • 2001Information Asymmetry, Corporate Disclosure and the Capital Markets: A Review of the Empirical Disclosure Literature2,097 cited
  • 2016The Economics of Disclosure and Financial Reporting Regulation: Evidence and Suggestions for Future Research1,754 cited
  • 2006The Importance of Reporting Incentives: Earnings Management in European Private and Public Firms1,687 cited
  • 2006International Financial Reporting Standards (IFRS): pros and cons for investors1,273 cited
  • 2012Adopting a Label: Heterogeneity in the Economic Consequences Around IAS/IFRS Adoptions715 cited
  • 2001Evidence About Auditor–Client Management Negotiation Concerning Client’s Financial Reporting516 cited
  • 2012Intended and Unintended Consequences of Mandatory IFRS Adoption: A Review of Extant Evidence and Suggestions for Future Research489 cited
  • 1992The Impact of Data Integration on the Costs and Benefits of Information Systems385 cited
  • 2010Discretionary Disclosure in Financial Reporting: An Examination Comparing Internal Firm Data to Externally Reported Segment Data213 cited

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

  • 1992Strategic Data Planning: Lessons From the Field186 cited
  • 2010Global Accounting Convergence and the Potential Adoption of IFRS by the U.S. (Part II): Political Factors and Future Scenarios for U.S. Accounting Standards178 cited
  • 2014Linking industry concentration to proprietary costs and disclosure: Challenges and opportunities131 cited
  • Cited by

    • 2025Changing the paradigm for revenue recognition: literature review on intended and unintended effects of IFRS 15 and ASC 60610 cited