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Mandatory IFRS Adoption and Institutional Investment Decisions
16 references·16 citing·38 second hopsampled
Mandatory IFRS Adoption and Institutional Investment Decisions (2012)Mandatory IFRS Adoption and Institutional…Market Reaction to the Adoption of IFRS in Europe (2009)Market Reaction to the Adopti…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…Estimating Standard Errors in Finance Panel Data Sets: Comparing Approaches (2008)Estimating Standard Errors in…Accounting Information, Disclosure, and the Cost of Capital (2007)Accounting Information, Discl…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…Estimating Standard Errors in Finance Panel Data Sets: Comparing Approaches (2006)Estimating Standard Errors in…Information and the Cost of Capital (2004)Information and the Cost of C…Incentives versus standards: properties of accounting income in four East Asian countries (2003)Incentives versus standards: …Earnings management and investor protection: an international comparison (2003)Earnings management and inves…Illiquidity and stock returns: cross-section and time-series effects (2002)Illiquidity and stock returns…Essays on disclosure (2001)Essays on disclosureThe Economic Consequences of Increased Disclosure (2000)The Economic Consequences of …Understanding Risk and Return (1993)Understanding Risk and ReturnA Simple Model of Capital Market Equilibrium with Incomplete Information (1987)A Simple Model of Capital Mar…Managerial Accounting (2021)Managerial AccountingOn the Relation between Financial Reporting Quality and Country Attributes: Research Challenges and Opportunities (2019)On the Relation between Finan…Foreign Institutional Investors and Corporate Voluntary Disclosure Around the World (2019)Foreign Institutional Investo…The impact of share pledging regulations on stock trading and firm valuation (2018)The impact of share pledging …Goodwill Impairment: The Effects of Public Enforcement and Monitoring by Institutional Investors (2018)Goodwill Impairment: The Effe…Why regulate private firm disclosure and auditing? (2017)Why regulate private firm dis…Mandatory IFRS adoption: the trade-off between accrual-based and real earnings management (2016)Mandatory IFRS adoption: the …IFRS Adoption, Extent of Disclosure, and Perceived Corruption: A Cross-Country Study (2016)IFRS Adoption, Extent of Disc…Mandatory Financial Reporting and Voluntary Disclosure: The Effect of Mandatory IFRS Adoption on Management Forecasts (2015)Mandatory Financial Reporting…Does mandatory IFRS adoption facilitate debt financing? (2015)Does mandatory IFRS adoption …The Effect of Mandatory IFRS Adoption on International Cross-Listings (2014)The Effect of Mandatory IFRS …Macroeconomic evidence on the impact of mandatory IFRS adoption on equity and debt markets (2014)Macroeconomic evidence on the…Accounting Standards and International Portfolio Holdings (2014)Accounting Standards and Inte…Financial Information Globalization and Foreign Investment Decisions (2012)Financial Information Globali…Externalities of Mandatory IFRS Adoption: Evidence from Cross-Border Spillover Effects of Financial Information on Investment Efficiency (2012)Externalities of Mandatory IF…Challenges for Implementation of Fair Value Accounting in Emerging Markets: Evidence from China* (2011)Challenges for Implementation…CAPITAL ASSET PRICES: A THEORY OF MARKET EQUILIBRIUM UNDER CONDITIONS OF RISK* (1964)Risk, Return, and Equilibrium: Empirical Tests (1973)The Framing of Decisions and the Psychology of Choice (1981)The Limits of Arbitrage (1995)The Cross‐Section of Volatility and Expected Returns (2006)Specification Tests in Econometrics (1978)Econometric Analysis of Cross Section and Panel Data (2001)More Than Words: Quantifying Language to Measure Firms' Fundamentals (2008)Common Errors: How to (and Not to) Control for Unobserved Heterogeneity (2012)Corporate Immunity to the COVID-19 Pandemic (2020)Editor's Choice Digesting Anomalies: An Investment ApproachThe Cross-Section of Expected Stock Returns (1992)Common risk factors in the returns on stocks and bonds (1993)On Persistence in Mutual Fund Performance (1997)Liquidity Risk and Expected Stock Returns (2003)Asset pricing with liquidity risk (2005)Disclosure, Liquidity, and the Cost of Capital (1991)Cross-Sectional Determinants of Analyst Ratings of Corporate Disclosures (1993)Disclosure level and the cost of equity capital. (1997)How does financial reporting quality relate to investment efficiency? (2009)Voluntary Nonfinancial Disclosure and the Cost of Equity Capital: The Initiation of Corporate Social Responsibility Reporting (2010)Positive Accounting Theory (1985)Earnings management to avoid earnings decreases and losses (1997)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)A Survey of Corporate Governance (1997)Law and Finance (1998)Corporate Ownership Around the World (1999)The economic implications of corporate financial reporting (2005)Legal Determinants of External Finance (1997)Continuous Auctions and Insider Trading (1985)Information Uncertainty and Stock Returns (2006)Liquidity and Asset Prices (2006)High idiosyncratic volatility and low returns: International and further U.S. evidence (2008)Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature (2001)Robust Standard Errors for Panel Regressions with Cross-Sectional Dependence (2007)Robust Inference With Multiway Clustering (2011)Policy Uncertainty and Corporate Investment (2015)
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References

  • 2008Estimating Standard Errors in Finance Panel Data Sets: Comparing Approaches10,793 cited
  • 2002Illiquidity and stock returns: cross-section and time-series effects10,008 cited
  • 1987A Simple Model of Capital Market Equilibrium with Incomplete Information5,808 cited
  • 2003Earnings management and investor protection: an international comparison5,395 cited
  • 2004Information and the Cost of Capital3,057 cited
  • 2008International Accounting Standards and Accounting Quality3,050 cited
  • 2007Accounting Information, Disclosure, and the Cost of Capital2,582 cited
  • 2006Estimating Standard Errors in Finance Panel Data Sets: Comparing Approaches2,559 cited
  • 2001Essays on disclosure2,478 cited
  • 2000The Economic Consequences of Increased Disclosure2,369 cited
  • 2008Mandatory IFRS Reporting around the World: Early Evidence on the Economic Consequences2,174 cited
  • 2003Incentives versus standards: properties of accounting income in four East Asian countries2,078 cited
  • 1993Understanding Risk and Return1,797 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 investors

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1,273 cited
  • 2009Market Reaction to the Adoption of IFRS in Europe871 cited
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    • 2019Foreign Institutional Investors and Corporate Voluntary Disclosure Around the World259 cited
    • 2015Does mandatory IFRS adoption facilitate debt financing?229 cited
    • 2015Mandatory Financial Reporting and Voluntary Disclosure: The Effect of Mandatory IFRS Adoption on Management Forecasts217 cited
    • 2017Why regulate private firm disclosure and auditing?216 cited
    • 2011Challenges for Implementation of Fair Value Accounting in Emerging Markets: Evidence from China*199 cited
    • 2012Externalities of Mandatory IFRS Adoption: Evidence from Cross-Border Spillover Effects of Financial Information on Investment Efficiency193 cited
    • 2018Goodwill Impairment: The Effects of Public Enforcement and Monitoring by Institutional Investors178 cited
    • 2016Mandatory IFRS adoption: the trade-off between accrual-based and real earnings management147 cited
    • 2019On the Relation between Financial Reporting Quality and Country Attributes: Research Challenges and Opportunities141 cited
    • 2016IFRS Adoption, Extent of Disclosure, and Perceived Corruption: A Cross-Country Study139 cited
    • 2014The Effect of Mandatory IFRS Adoption on International Cross-Listings136 cited
    • 2014Accounting Standards and International Portfolio Holdings131 cited
    • 2018The impact of share pledging regulations on stock trading and firm valuation126 cited
    • 2012Financial Information Globalization and Foreign Investment Decisions116 cited
    • 2021Managerial Accounting107 cited
    • 2014Macroeconomic evidence on the impact of mandatory IFRS adoption on equity and debt markets99 cited