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Relevance of Academic Research and Researchers' Role in the IASB's Financial Reporting Standard Setting
16 references·16 citing·33 second hopsampled
Relevance of Academic Research and Researchers' Role in the IASB's Financial Reporting Standard Setting (2009)Relevance of Academic Research and Resear…Earnings management and investor protection: an international comparison (2003)Earnings management and inves…Conservatism in Accounting Part I: Explanations and Implications (2003)Conservatism in Accounting Pa…The relevance of the value-relevance literature for financial accounting standard setting (2001)The relevance of the value-re…The relevance of the value relevance literature for financial accounting standard setting: another view (2001)The relevance of the value re…Essays on disclosure (2001)Essays on disclosureCapital markets research in accounting (2001)Capital markets research in a…The effect of international institutional factors on properties of accounting earnings (2000)The effect of international i…The conservatism principle and the asymmetric timeliness of earnings1 (1997)The conservatism principle an…Value-relevance of nonfinancial information: The wireless communications industry (1996)Value-relevance of nonfinanci…The capitalization, amortization, and value-relevance of R&D (1996)The capitalization, amortizat…Positive Accounting Theory (1985)Positive Accounting TheoryPremiums for High Quality Products as Returns to Reputations (1983)Premiums for High Quality Pro…The Role of Market Forces in Assuring Contractual Performance (1981)The Role of Market Forces in …The Information Content of Annual Earnings Announcements (1968)The Information Content of An…An Empirical Evaluation of Accounting Income Numbers (1968)An Empirical Evaluation of Ac…Essays in Positive Economics (1954)Essays in Positive EconomicsCorporate Social Responsibility due diligence among European companies: The results of an interventionist research project with accountability and political implications (2022)Corporate Social Responsibili…A commentary on the “new” institutional actors in sustainability reporting standard-setting: a European perspective (2022)A commentary on the “new” ins…Meta‐analysis of the Impact of Adoption of IFRS on Financial Reporting Comparability, Market Liquidity, and Cost of Capital (2021)Meta‐analysis of the Impact o…Abundant Publications but Minuscule Impact: The Irrelevance of Academic Accounting Research on Practice and the Profession (2020)Abundant Publications but Min…Fair Value Measurement for Long-Lived Operating Assets: Research Evidence (2018)Fair Value Measurement for Lo…Capital market effects of mandatory IFRS 8 adoption: An empirical analysis of German firms (2017)Capital market effects of man…The adoption of IFRS 8 – no headway made? Evidence from segment reporting practices in Germany (2015)The adoption of IFRS 8 – no h…An Analysis of Concepts and Evidence on the Question of Whether IFRS Should be Conservative (2015)An Analysis of Concepts and E…Considering the effects of operating lease capitalization on key financial ratios (2013)Considering the effects of op…Causal inference in empirical archival financial accounting research (2013)Causal inference in empirical…Using Academic Research for the Post‐Implementation Review of Accounting Standards: A Note (2012)Using Academic Research for t…Understanding the Consequences of Accounting Standards in Europe: The Role of EFRAG (2012)Understanding the Consequence…The Usefulness of Academic Research in Understanding the Effects of Accounting Standards (2012)The Usefulness of Academic Re…The Struggle for a Common Interim Reporting Frequency Regime in Europe (2012)The Struggle for a Common Int…Involving academics in the accounting standard setting process: an application of the Delphi methodology to the assessment of IASB proposals (2012)Involving academics in the ac…It’s Time for Principles-Based Accounting Ethics (2011)It’s Time for Principles-Base…Dividend Policy under Asymmetric Information (1985)Understanding earnings quality: A review of the proxies, their determinants and their consequences (2010)The Market for "Lemons": Quality Uncertainty and the Market Mechanism (1970)Job Market Signaling (1973)Transaction-Cost Economics: The Governance of Contractual Relations (1979)The Digitization of Word of Mouth: Promise and Challenges of Online Feedback Mechanisms (2003)Buzz: face-to-face contact and the urban economy (2004)The Impact of Social Structure on Economic Outcomes (2005)CAPITAL ASSET PRICES: A THEORY OF MARKET EQUILIBRIUM UNDER CONDITIONS OF RISK* (1964)Efficient Capital Markets: II (1991)Risk, Return, and Equilibrium: Empirical Tests (1973)Legal Determinants of External Finance (1997)A Survey of Corporate Governance (1997)Law and Finance (1998)Corporate Ownership Around the World (1999)International Accounting Standards and Accounting Quality (2008)On financial contracting (1979)The information content of losses (1995)The financial reporting environment: Review of the recent literature (2010)Judgment under Uncertainty: Heuristics and Biases (1974)Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Common risk factors in the returns on stocks and bonds (1993)Econometrics of Event Studies**We thank Espen Eckbo, Jon Lewellen, Adam Kolasinski, and Jay Ritter for insightful comments, and Irfan Safdar and Alan Wancier for research assistance. (2007)Driven to Distraction: Extraneous Events and Underreaction to Earnings News (2009)Investor Inattention and Friday Earnings Announcements (2009)Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature (2001)Performance matched discretionary accrual measures (2005)The economic implications of corporate financial reporting (2005)EFFICIENT CAPITAL MARKETS: A REVIEW OF THEORY AND EMPIRICAL WORK* (1970)Using daily stock returns (1985)The New Institutionalism: Organizational Factors in Political Life (1983)Positive Feedback Investment Strategies and Destabilizing Rational Speculation (1990)Shared Mental Models: Ideologies and Institutions (1994)
this work references cited by second hop· second hop is a sample of the most-cited connections

References

  • 1968An Empirical Evaluation of Accounting Income Numbers6,384 cited
  • 1985Positive Accounting Theory5,837 cited
  • 2003Earnings management and investor protection: an international comparison5,395 cited
  • 1997The conservatism principle and the asymmetric timeliness of earnings13,988 cited
  • 1981The Role of Market Forces in Assuring Contractual Performance3,652 cited
  • 1954Essays in Positive Economics3,204 cited
  • 2000The effect of international institutional factors on properties of accounting earnings3,198 cited
  • 2003Conservatism in Accounting Part I: Explanations and Implications2,768 cited
  • 1968The Information Content of Annual Earnings Announcements2,739 cited
  • 2001Capital markets research in accounting2,575 cited
  • 2001Essays on disclosure2,478 cited
  • 1983Premiums for High Quality Products as Returns to Reputations2,325 cited
  • 2001The relevance of the value relevance literature for financial accounting standard setting: another view1,961 cited
  • 1996The capitalization, amortization, and value-relevance of R&D1,947 cited
  • 2001The relevance of the value-relevance literature for financial accounting standard setting1,741 cited

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  • 1996Value-relevance of nonfinancial information: The wireless communications industry1,303 cited
  • Cited by

    • 2022A commentary on the “new” institutional actors in sustainability reporting standard-setting: a European perspective130 cited
    • 2015An Analysis of Concepts and Evidence on the Question of Whether IFRS Should be Conservative72 cited
    • 2013Considering the effects of operating lease capitalization on key financial ratios72 cited
    • 2012The Usefulness of Academic Research in Understanding the Effects of Accounting Standards48 cited
    • 2018Fair Value Measurement for Long-Lived Operating Assets: Research Evidence47 cited
    • 2012Using Academic Research for the Post‐Implementation Review of Accounting Standards: A Note44 cited
    • 2013Causal inference in empirical archival financial accounting research41 cited
    • 2012Understanding the Consequences of Accounting Standards in Europe: The Role of EFRAG35 cited
    • 2021Meta‐analysis of the Impact of Adoption of IFRS on Financial Reporting Comparability, Market Liquidity, and Cost of Capital33 cited
    • 2015The adoption of IFRS 8 – no headway made? Evidence from segment reporting practices in Germany30 cited
    • 2011It’s Time for Principles-Based Accounting Ethics30 cited
    • 2017Capital market effects of mandatory IFRS 8 adoption: An empirical analysis of German firms28 cited
    • 2020Abundant Publications but Minuscule Impact: The Irrelevance of Academic Accounting Research on Practice and the Profession25 cited
    • 2022Corporate Social Responsibility due diligence among European companies: The results of an interventionist research project with accountability and political implications25 cited
    • 2012The Struggle for a Common Interim Reporting Frequency Regime in Europe23 cited
    • 2012Involving academics in the accounting standard setting process: an application of the Delphi methodology to the assessment of IASB proposals23 cited