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Mandatory IFRS Reporting Around the World: Early Evidence on the Economic Consequences · Study

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PreprintMandatory IFRS Reporting Around the World: Early Evidence on the Economic Consequences

Holger Daske2007

OA

Preprintgreen2007

Mandatory IFRS Reporting Around the World: Early Evidence on the Economic Consequences

Holger Daske · Luzi Hail · Christian Leuz · Rodrigo S. Verdi

382 citations·0/0 files stored·SSRN Electronic Journal

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Auditing, Earnings Management, Governance Corporate Finance and Governance Accounting Theory and Financial Reporting

Abstract

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Citations in this library

Stored only when both papers are in the corpus — 382 citations exist upstream.

References

1998Law and Finance 2002Illiquidity and stock returns: cross-section and time-series effects 1985Continuous Auctions and Insider Trading 1985Bid, ask and transaction prices in a specialist market with heterogeneously informed traders 1985Positive Accounting Theory 1987A Simple Model of Capital Market Equilibrium with Incomplete Information 2003Earnings management and investor protection: an international comparison 2002Investor Protection and Corporate Valuation

Cited by

2019The Consequences of Mandatory Corporate Sustainability Reporting 2012Mandatory IFRS Reporting and Changes in Enforcement 2010Exchange trading rules and stock market liquidity☆2009Accounting Standards, Financial Reporting Outcomes, and Enforcement 2010International differences in IFRS policy choice: A research note 2012How Much Does IFRS Cost? IFRS Adoption and Audit Fees 2009Market reaction to and valuation of IFRS reconciliation adjustments: first evidence from the UK 2011Private Control Benefits and Earnings Management: Evidence from Insider Controlled Firms

Details

Year2007

Typepreprint

Published2007-01-01

VenueSSRN Electronic Journal

ISSN-L1556-5068

Languageen

Citations382

Files0 public / 0

ShelfAuditing, Earnings Management, Governance

Identifiers

doi10.2139/ssrn.1024240

openalex_workW3121769593

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