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The Effect of IFRS Adoption on Corporate Cash Holdings: Evidence from MENA Countries
16 references·2 citing·39 second hop
The Effect of IFRS Adoption on Corporate Cash Holdings: Evidence from MENA Countries (2019)The Effect of IFRS Adoption on Corporate …Understanding earnings quality: A review of the proxies, their determinants and their consequences (2010)Understanding earnings qualit…The Worldwide Governance Indicators: Methodology and Analytical Issues (2010)The Worldwide Governance Indi…Does Mandatory Adoption of International Financial Reporting Standards in the European Union Reduce the Cost of Equity Capital? (2010)Does Mandatory Adoption of In…How does financial reporting quality relate to investment efficiency? (2009)How does financial reporting …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…Information and the Cost of Capital (2004)Information and the Cost of C…Costs of Equity and Earnings Attributes (2004)Costs of Equity and Earnings …Disclosure Practices, Enforcement of Accounting Standards, and Analysts' Forecast Accuracy: An International Study (2003)Disclosure Practices, Enforce…Discussion of the Quality of Accruals and Earnings: The Role of Accrual Estimation Errors (2002)Discussion of the Quality of …The effect of international institutional factors on properties of accounting earnings (2000)The effect of international i…Fraudulent Financial Reporting: Consideration of Industry Traits and Corporate Governance Mechanisms (2000)Fraudulent Financial Reportin…The determinants and implications of corporate cash holdings (1999)The determinants and implicat…Earnings Management During Import Relief Investigations (1991)Earnings Management During Im…Corporate financing and investment decisions when firms have information that investors do not have (1984)Corporate financing and inves…A Model of the Demand for Money by Firms (1966)A Model of the Demand for Mon…Are political connections a curse for banks of the MENA region? The moderating effect of ownership structure (2023)Are political connections a c…Inward FDI, IFRS Adoption and Institutional Quality: Insights from the MENA Countries (2022)Inward FDI, IFRS Adoption and…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)Risk, Return, and Equilibrium: Empirical Tests (1973)Common risk factors in the returns on stocks and bonds (1993)On Persistence in Mutual Fund Performance (1997)The market pricing of accruals quality (2005)Governance Matters IV : Governance Indicators For 1996-2004 (2005)Governance Matters VII: Aggregate And Individual Governance Indicators 1996-2007 (2008)Governance Matters VII: Aggregate and Individual Governance Indicators, 1996-2007 (2008)Institutions and social entrepreneurship: The role of institutional voids, institutional support, and institutional configurations (2014)Importance and vulnerability of the world’s water towers (2019)The impact of digital economy on energy transition across the globe: The mediating role of government governance (2022)An Empirical Evaluation of Accounting Income Numbers (1968)Legal Determinants of External Finance (1997)Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature (2001)Positive Accounting Theory (1985)Earnings management to avoid earnings decreases and losses (1997)Earnings management and investor protection: an international comparison (2003)The Economics of Disclosure and Financial Reporting Regulation: Evidence and Suggestions for Future Research (2016)The Market for "Lemons": Quality Uncertainty and the Market Mechanism (1970)Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Determinants of corporate borrowing (1977)The Capital Structure Puzzle (1984)A Survey of Corporate Governance (1997)The Cross-Section of Expected Stock Returns (1992)A review of tax research (2010)The financial reporting environment: Review of the recent literature (2010)A review of archival auditing research (2014)Continuous Auctions and Insider Trading (1985)Is Information Risk a Determinant of Asset Returns? (2002)Information Uncertainty and Stock Returns (2006)Adoption of CSR and Sustainability Reporting Standards: Economic Analysis and Review (2019)Agency Costs of Free Cash Flow, Corporate Finance, and Takeovers (1986)Textual Analysis in Accounting and Finance: A Survey (2016)The theory and practice of corporate finance: evidence from the field (2001)The Cash Flow Sensitivity of Cash (2004)New Evidence on Measuring Financial Constraints: Moving Beyond the KZ Index (2010)
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References

  • 1984Corporate financing and investment decisions when firms have information that investors do not have18,936 cited
  • 1991Earnings Management During Import Relief Investigations8,369 cited
  • 2010The Worldwide Governance Indicators: Methodology and Analytical Issues5,744 cited
  • 2010Understanding earnings quality: A review of the proxies, their determinants and their consequences4,171 cited
  • 1999The determinants and implications of corporate cash holdings3,910 cited
  • 2009How does financial reporting quality relate to investment efficiency?3,211 cited
  • 2000The effect of international institutional factors on properties of accounting earnings3,198 cited
  • 2004Information and the Cost of Capital3,108 cited
  • 2008International Accounting Standards and Accounting Quality3,050 cited
  • 2004Costs of Equity and Earnings Attributes2,387 cited
  • 2008Mandatory IFRS Reporting around the World: Early Evidence on the Economic Consequences2,174 cited
  • 2002Discussion of the Quality of Accruals and Earnings: The Role of Accrual Estimation Errors1,615 cited
  • 1966A Model of the Demand for Money by Firms1,338 cited
  • 2003Disclosure Practices, Enforcement of Accounting Standards, and Analysts' Forecast Accuracy: An International Study1,266 cited

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2000
Fraudulent Financial Reporting: Consideration of Industry Traits and Corporate Governance Mechanisms
1,185 cited
  • 2010Does Mandatory Adoption of International Financial Reporting Standards in the European Union Reduce the Cost of Equity Capital?787 cited
  • Cited by

    • 2023Are political connections a curse for banks of the MENA region? The moderating effect of ownership structure26 cited
    • 2022Inward FDI, IFRS Adoption and Institutional Quality: Insights from the MENA Countries22 cited