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An Investigation of the Relationship between Use of International Accounting Standards and Source of Company Finance in G ermany
16 references·6 citing·34 second hop
An Investigation of the Relationship between Use of International Accounting Standards and Source of Company Finance in G ermany (2011)An Investigation of the Relationship betw…Incentives or Standards: What Determines Accounting Quality Changes around IFRS Adoption? (2015)Incentives or Standards: What…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…IFRS Adoption and Accounting Quality: A Review (2007)IFRS Adoption and Accounting …Financial statement effects of adopting international accounting standards: the case of Germany (2007)Financial statement effects o…International Financial Reporting Standards (IFRS): pros and cons for investors (2006)International Financial Repor…International Accounting Standards and Accounting Quality (2005)International Accounting Stan…Comparative International Accounting (2003)Comparative International Acc…Domestic Accounting Standards, International Accounting Standards, and the Predictability of Earnings (2001)Domestic Accounting Standards…The Economic Consequences of Increased Disclosure (2000)The Economic Consequences of …Towards a General Model of the Reasons for International Differences in Financial Reporting (1998)Towards a General Model of th…Law and Finance (1998)Law and FinanceLegal Determinants of External Finance (1997)Legal Determinants of Externa…Legal Determinants of External Finance (1997)Legal Determinants of Externa…Disclosure, Liquidity, and the Cost of Capital (1991)Disclosure, Liquidity, and th…International Accounting and Multinational Enterprises (1981)International Accounting and …Investigating international differences in financial reporting: Data problems and some proposed solutions (2018)Investigating international d…The persistence of international accounting differences as measured on transition to IFRS (2015)The persistence of internatio…IFRS Ten Years on: Has the IASB Imposed Extensive Use of Fair Value? Has the EU Learnt to Love IFRS? And Does the Use of Fair Value make IFRS Illegal in the EU? (2015)IFRS Ten Years on: Has the IA…The development of national and transnational regulation on the scope of consolidation (2014)The development of national a…Factors associated with the publication of a CEO letter (2013)Factors associated with the p…Determinants and value relevance of corporate disclosure (2013)Determinants and value releva…What Do We Know about Capital Structure? Some Evidence from International Data (1995)A Survey of Corporate Governance (1997)Corporate Ownership Around the World (1999)Investor protection and corporate governance (2000)Positive Accounting Theory (1985)Earnings management and investor protection: an international comparison (2003)Nonfinancial Disclosure and Analyst Forecast Accuracy: International Evidence on Corporate Social Responsibility Disclosure (2012)The Economics of Disclosure and Financial Reporting Regulation: Evidence and Suggestions for Future Research (2016)Disclosure processing costs, investors’ information choice, and equity market outcomes: A review (2020)Job Market Signaling (1973)Earnings Management During Import Relief Investigations (1991)Economic Consequences of Financial Reporting and Disclosure Regulation: A Review and Suggestions for Future Research (2008)Does Mandatory Adoption of IFRS Improve Accounting Quality? Preliminary Evidence (2011)Mandatory IFRS reporting and changes in enforcement (2013)The conservatism principle and the asymmetric timeliness of earnings1 (1997)The effect of international institutional factors on properties of accounting earnings (2000)Does Mandatory Adoption of International Financial Reporting Standards in the European Union Reduce the Cost of Equity Capital? (2010)Are IFRS-based and US GAAP-based accounting amounts comparable? (2012)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)The Cost of Capital, Corporation Finance and the Theory of Investment (1958)Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)The Colonial Origins of Comparative Development: An Empirical Investigation (2001)Earnings management to avoid earnings decreases and losses (1997)Understanding earnings quality: A review of the proxies, their determinants and their consequences (2010)The Pricing of Options and Corporate Liabilities (1973)ESG practices and the cost of debt: Evidence from EU countries (2019)Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature (2001)The economic implications of corporate financial reporting (2005)Voluntary Nonfinancial Disclosure and the Cost of Equity Capital: The Initiation of Corporate Social Responsibility Reporting (2010)China's Long March toward Rule of Law (2002)Industry Growth and Capital Allocation: Does Having a Market- or Bank-Based System Matter? 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References

  • 1998Law and Finance17,902 cited
  • 1997Legal Determinants of External Finance9,776 cited
  • 1991Disclosure, Liquidity, and the Cost of Capital3,828 cited
  • 2008International Accounting Standards and Accounting Quality3,050 cited
  • 2000The Economic Consequences of Increased Disclosure2,369 cited
  • 2008Mandatory IFRS Reporting around the World: Early Evidence on the Economic Consequences2,174 cited
  • 2006International Financial Reporting Standards (IFRS): pros and cons for investors1,273 cited
  • 2007IFRS Adoption and Accounting Quality: A Review915 cited
  • 2007Financial statement effects of adopting international accounting standards: the case of Germany831 cited
  • 1997Legal Determinants of External Finance761 cited
  • 2005International Accounting Standards and Accounting Quality734 cited
  • 2003Comparative International Accounting720 cited
  • 2001Domestic Accounting Standards, International Accounting Standards, and the Predictability of Earnings706 cited
  • 1998Towards a General Model of the Reasons for International Differences in Financial Reporting644 cited
  • 2015Incentives or Standards: What Determines Accounting Quality Changes around IFRS Adoption?

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638 cited
  • 1981International Accounting and Multinational Enterprises548 cited
  • Cited by

    • 2015IFRS Ten Years on: Has the IASB Imposed Extensive Use of Fair Value? Has the EU Learnt to Love IFRS? And Does the Use of Fair Value make IFRS Illegal in the EU?28 cited
    • 2014The development of national and transnational regulation on the scope of consolidation25 cited
    • 2013Determinants and value relevance of corporate disclosure25 cited
    • 2015The persistence of international accounting differences as measured on transition to IFRS23 cited
    • 2013Factors associated with the publication of a CEO letter21 cited
    • 2018Investigating international differences in financial reporting: Data problems and some proposed solutions15 cited