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Compliance with IFRS 15 mandatory disclosures: an exploratory study in telecom and construction sectors
14 references·3 citing·50 second hop
Compliance with IFRS 15 mandatory disclosures: an exploratory study in telecom and construction sectors (2020)Compliance with IFRS 15 mandatory disclos…Disclosure indexes and compliance with mandatory disclosure—The case of intangible assets in the Italian market (2016)Disclosure indexes and compli…A Meta-analysis of IFRS Adoption Effects (2013)A Meta-analysis of IFRS Adopt…Compliance with IFRS 3- and IAS 36-required disclosures across 17 European countries: company- and country-level determinants (2012)Compliance with IFRS 3- and I…Transition to IFRS and compliance with mandatory disclosure requirements: What is the signal? (2011)Transition to IFRS and compli…The Impact of Corporate Governance on IFRS Adoption Choices (2011)The Impact of Corporate Gover…Introduction of International Accounting Standards, Disclosure Quality and Accuracy of Analysts' Earnings Forecasts (2011)Introduction of International…Does Mandatory Adoption of IFRS Improve Accounting Quality? Preliminary Evidence (2011)Does Mandatory Adoption of IF…Comparison of two methods for measuring compliance with IFRS mandatory disclosure requirements (2010)Comparison of two methods for…Market Reaction to the Adoption of IFRS in Europe (2009)Market Reaction to the Adopti…Does Convergence of Accounting Standards Lead to the Convergence of Accounting Practices? (2008)Does Convergence of Accountin…Compliance with IFRS disclosure requirements and individual analysts’ forecast errors (2008)Compliance with IFRS disclosu…Segment Profitability and the Proprietary and Agency Costs of Disclosure (2007)Segment Profitability and the…Revenue recognition timing and attributes of reported revenue: The case of software industry's adoption of SOP 91-1 (2005)Revenue recognition timing an…Disclosure in the Corporate Annual Reports of Swedish Companies (1989)Disclosure in the Corporate A…The determinants and effects of the early adoption of IFRS 15:Evidence from a developing country (2023)The determinants and effects …Corporate Governance and Financial Reporting Quality: The Mediation Role of IFRS (2023)Corporate Governance and Fina…How did IFRS 15 affect the revenue recognition practices and financial statements of firms? Evidence from Australia and New Zealand (2022)How did IFRS 15 affect the re…Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)The Iron Cage Revisited: Institutional Isomorphism and Collective Rationality in Organizational Fields (1983)The iron cage revisited institutional isomorphism and collective rationality in organizational fields (2004)The continued survival of international differences under IFRS (2013)What drives the comparability effect of mandatory IFRS adoption? (2014)Goodwill Impairment: The Effects of Public Enforcement and Monitoring by Institutional Investors (2018)The file drawer problem and tolerance for null results. (1979)Law and Finance (1998)Practical Meta-Analysis (2000)The association between risk disclosure and firm characteristics: a meta-analysis (2014)PCAOB International Inspections and Audit Quality (2016)The Deteriorating Usefulness of Financial Report Information and How to Reverse It (2017)Earnings management and investor protection: an international comparison (2003)Research Methods for Business (2007)IFRS Mandatory disclosures in Malaysia: the influence of family control and the value (ir)relevance of compliance levels (2015)The impact of corporate social performance on the cost of debt and access to debt financing for listed European non-financial firms (2017)Compliance with IFRS mandatory disclosure requirements: A structured literature review (2020)Corporate Disclosure Policy and Analyst Behavior. (1996)ADRs, Analysts, and Accuracy: Does Cross Listing in the United States Improve a Firm's Information Environment and Increase Market Value? (2003)Disclosure Practices, Enforcement of Accounting Standards, and Analysts' Forecast Accuracy: An International Study (2003)Compliance with International Financial Reporting Standards and auditor choice: New evidence on the importance of the statutory audit (2009)Disclosure Measurement in the Empirical Accounting Literature - A Review Article. (2010)Separation of Ownership and Control (1983)Large Shareholders and Corporate Control (1986)A Survey of Corporate Governance (1997)The Impact of Audit Committee Characteristics on CSR Disclosure: An Analysis of Australian Firms (2017)Corporate governance quality of Islamic banks: measurement and effect on financial performance (2018)Corporate Governance, Integrated Reporting and the Use of Credibility-enhancing Mechanisms on Integrated Reports (2019)Specification Tests in Econometrics (1978)Comparative fit indexes in structural models. (1990)Alternative Ways of Assessing Model Fit (1992)A Comparison of Between‐Country Measures of Legal Setting and Enforcement of Accounting Standards (2014)Mitigating information asymmetry through sustainability assurance: The role of accountants and levels of assurance (2017)Integrated reporting and capital markets in an international setting: The role of financial analysts (2019)Investor protection and corporate governance (2000)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)Discretionary disclosure (1983)Tobin's q, Corporate Diversification, and Firm Performance (1994)Diversification's effect on firm value (1995)Global Accounting Convergence and the Potential Adoption of IFRS by the U.S. (Part I): Conceptual Underpinnings and Economic Analysis (2010)A Measure of Competition Based on 10‐K Filings (2012)Narrative Disclosure and Earnings Performance: Evidence from R&D Disclosures (2013)Risk, Return, and Equilibrium: Empirical Tests (1973)Auditor size and audit quality (1981)Are IFRS-based and US GAAP-based accounting amounts comparable? (2012)The Relationship Between the Comprehensiveness of Corporate Annual Reports and Firm Characteristics in Spain (1994)The impact of culture and governance on corporate social reporting (2005)The effect of corporate governance on sustainability disclosure (2010)
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References

  • 2009Market Reaction to the Adoption of IFRS in Europe871 cited
  • 2011Does Mandatory Adoption of IFRS Improve Accounting Quality? Preliminary Evidence831 cited
  • 1989Disclosure in the Corporate Annual Reports of Swedish Companies742 cited
  • 2007Segment Profitability and the Proprietary and Agency Costs of Disclosure467 cited
  • 2012Compliance with IFRS 3- and IAS 36-required disclosures across 17 European countries: company- and country-level determinants292 cited
  • 2013A Meta-analysis of IFRS Adoption Effects228 cited
  • 2008Compliance with IFRS disclosure requirements and individual analysts’ forecast errors188 cited
  • 2011The Impact of Corporate Governance on IFRS Adoption Choices161 cited
  • 2011Transition to IFRS and compliance with mandatory disclosure requirements: What is the signal?139 cited
  • 2011Introduction of International Accounting Standards, Disclosure Quality and Accuracy of Analysts' Earnings Forecasts117 cited
  • 2010Comparison of two methods for measuring compliance with IFRS mandatory disclosure requirements97 cited
  • 2008Does Convergence of Accounting Standards Lead to the Convergence of Accounting Practices?82 cited
  • 2005Revenue recognition timing and attributes of reported revenue: The case of software industry's adoption of SOP 91-163 cited
  • 2016Disclosure indexes and compliance with mandatory disclosure—The case of intangible assets in the Italian market

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52 cited

Cited by

  • 2023Corporate Governance and Financial Reporting Quality: The Mediation Role of IFRS30 cited
  • 2022How did IFRS 15 affect the revenue recognition practices and financial statements of firms? Evidence from Australia and New Zealand26 cited
  • 2023The determinants and effects of the early adoption of IFRS 15:Evidence from a developing country20 cited