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International GAAP Differences: The Impact on Foreign Analysts
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International GAAP Differences: The Impact on Foreign Analysts (2008)International GAAP Differences: The Impac…Do local analysts know more? A cross-country study of the performance of local analysts and foreign analysts (2007)Do local analysts know more? …Differences between domestic accounting standards and IAS: Measurement, determinants and implications (2007)Differences between domestic …International Financial Reporting Standards (IFRS): pros and cons for investors (2006)International Financial Repor…Does financial liberalization spur growth? (2005)Does financial liberalization…What Determines Corporate Transparency? (2004)What Determines Corporate Tra…Concentrated Control, Analyst Following, and Valuation: Do Analysts Matter Most When Investors Are Protected Least? 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References

  • 1998Law and Finance17,902 cited
  • 2003Earnings management and investor protection: an international comparison5,395 cited
  • 2004What Determines Corporate Transparency?2,192 cited
  • 2003Incentives versus standards: properties of accounting income in four East Asian countries2,078 cited
  • 2005Does financial liberalization spur growth?2,011 cited
  • 1999Analyst forecast accuracy: Do ability, resources, and portfolio complexity matter?1,428 cited
  • 2006International Financial Reporting Standards (IFRS): pros and cons for investors1,273 cited
  • 2003Disclosure Practices, Enforcement of Accounting Standards, and Analysts' Forecast Accuracy: An International Study1,266 cited
  • 2003ADRs, Analysts, and Accuracy: Does Cross Listing in the United States Improve a Firm's Information Environment and Increase Market Value?1,122 cited
  • 2001Domestic Accounting Standards, International Accounting Standards, and the Predictability of Earnings706 cited
  • 2004Concentrated Control, Analyst Following, and Valuation: Do Analysts Matter Most When Investors Are Protected Least?637 cited
  • 2000Accounting standards and value relevance of financial statements: An international analysis623 cited
  • 2007Do local analysts know more? A cross-country study of the performance of local analysts and foreign analysts600 cited
  • 2007Differences between domestic accounting standards and IAS: Measurement, determinants and implications

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  • 2015A Review of the IFRS-Adoption Literature552 cited
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  • 2010Global Accounting Convergence and the Potential Adoption of IFRS by the U.S. (Part I): Conceptual Underpinnings and Economic Analysis452 cited
  • 2011Analyst Following and Forecast Accuracy After Mandated IFRS Adoptions437 cited
  • 2012Mandatory IFRS Adoption and Financial Statement Comparability412 cited
  • 2007Mandatory IFRS Reporting Around the World: Early Evidence on the Economic Consequences382 cited
  • 2019Impact of Auditor Report Changes on Financial Reporting Quality and Audit Costs: Evidence from the United Kingdom371 cited
  • 2012Mandatory IFRS Reporting and Changes in Enforcement333 cited
  • 2012Does Audit Market Concentration Harm the Quality of Audited Earnings? Evidence from Audit Markets in 42 Countries*324 cited
  • 2012Mandatory IFRS Adoption and Institutional Investment Decisions303 cited
  • 2012Compliance with IFRS 3- and IAS 36-required disclosures across 17 European countries: company- and country-level determinants292 cited
  • 2014What drives the comparability effect of mandatory IFRS adoption?283 cited
  • 2014Accounting Standards Harmonization and Financial Statement Comparability: Evidence from Transnational Information Transfer275 cited
  • 2015Cross-Listing and Corporate Social Responsibility264 cited
  • 2016The effect of IAS/IFRS adoption on earnings management (smoothing): A closer look at competing explanations259 cited
  • 2009Determinants of the share of equity sought in cross-border acquisitions257 cited