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THE ILLUSION OF COMPARABLE EUROPEAN IFRS FINANCIAL STATEMENTS. BELIEFS OF AUDITORS, ANALYSTS AND OTHER USERS
16 references·3 citing·42 second hop
THE ILLUSION OF COMPARABLE EUROPEAN IFRS FINANCIAL STATEMENTS. BELIEFS OF AUDITORS, ANALYSTS AND OTHER USERS (2010)THE ILLUSION OF COMPARABLE EUROPEAN IFRS …Incentives or Standards: What Determines Accounting Quality Changes around IFRS Adoption? (2015)Incentives or Standards: What…Voluntary Disclosure, Earnings Quality, and Cost of Capital (2008)Voluntary Disclosure, Earning…International Accounting Standards and Accounting Quality (2008)International Accounting Stan…Some obstacles to global financial reporting comparability and convergence at a high level of quality (2007)Some obstacles to global fina…The survival of international differences under IFRS: towards a research agenda (2006)The survival of international…The Importance of Reporting Incentives: Earnings Management in European Private and Public Firms (2006)The Importance of Reporting I…Voluntary adoption of non-local GAAP in the European Union: A study of determinants and consequences (2005)Voluntary adoption of non-loc…The economic implications of corporate financial reporting (2005)The economic implications of …Why Firms Comply Voluntarily with IAS: an Empirical Analysis with Swiss Data (1998)Why Firms Comply Voluntarily …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 FinancePositive Accounting Theory: A Ten Year Perspective. (1990)Positive Accounting Theory: A…Voluntary Corporate Disclosure by Swedish Companies (1989)Voluntary Corporate Disclosur…Towards a Theory of Cultural Influence on the Development of Accounting Systems Internationally (1988)Towards a Theory of Cultural …Governments, Markets, and Growth: Financial Systems and the Politics of Industrial Change (1983)Governments, Markets, and Gro…Comparative International Accounting (1981)Comparative International Acc…Accounting Standards for European Non-profits. Reasons and Barriers for a Harmonisation Process (2020)Accounting Standards for Euro…Exploring the impact of English-medium instruction on university student academic achievement: The case of accounting (2016)Exploring the impact of Engli…IMPACT OF IFRS ON ROMANIAN ACCOUNTING AND TAX RULES FOR FIXED TANGIBLES ASSETS (2012)IMPACT OF IFRS ON ROMANIAN AC…The Nature of the Firm (1937)Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Separation of Ownership and Control (1983)Causes and Consequences of Earnings Manipulation: An Analysis of Firms Subject to Enforcement Actions by the SEC* (1996)The conservatism principle and the asymmetric timeliness of earnings1 (1997)Culture's Consequences: International Differences in Work-Related Values. (1983)Legal Determinants of External Finance (1997)The determinants of Internet financial reporting (2002)An Empirical Analysis of Triple Bottom‐Line Reporting and its Determinants: Evidence from the United States and Japan (2007)Is Corporate Responsibility Converging? A Comparison of Corporate Responsibility Reporting in the USA, UK, Australia, and Germany (2008)The Handbook of Social Psychology (1969)Cultural dimensions in management and planning (1984)OVERCOMING THE LIABILITY OF FOREIGNNESS. (1995)Culture, Corporate Governance and Disclosure in Malaysian Corporations (2002)Disclosure Practices, Enforcement of Accounting Standards, and Analysts' Forecast Accuracy: An International Study (2003)Culture's Consequences (2018)CAPITAL ASSET PRICES: A THEORY OF MARKET EQUILIBRIUM UNDER CONDITIONS OF RISK* (1964)The Cross-Section of Expected Stock Returns (1992)Common risk factors in the returns on stocks and bonds (1993)Voluntary Nonfinancial Disclosure and the Cost of Equity Capital: The Initiation of Corporate Social Responsibility Reporting (2010)Earnings quality: Evidence from the field (2013)The impact of environmental, social, and governance disclosure on firm value: The role of CEO power (2017)Earnings Management During Import Relief Investigations (1991)Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature (2001)The theory and practice of corporate finance: evidence from the field (2001)Earnings Management through Real Activities Manipulation (2003)Understanding earnings quality: A review of the proxies, their determinants and their consequences (2010)The Cost of Capital, Corporation Finance and the Theory of Investment (1958)Investor protection and corporate governance (2000)The Colonial Origins of Comparative Development: An Empirical Investigation (2001)Positive Accounting Theory (1985)Earnings management to avoid earnings decreases and losses (1997)Earnings management and investor protection: an international comparison (2003)Mandatory IFRS Reporting around the World: Early Evidence on the Economic Consequences (2008)The Economics of Disclosure and Financial Reporting Regulation: Evidence and Suggestions for Future Research (2016)Corporate Ownership Around the World (1999)A review of tax research (2010)Hofstede never studied culture (2003)Board composition, CEO duality and performance among Malaysian listed companies (2004)Regional innovation systems: Institutional and organisational dimensions (1997)The New Politics of the Welfare State (2001)Global production networks and the analysis of economic development (2002)
this work references cited by second hop

References

  • 1998Law and Finance17,902 cited
  • 2005The economic implications of corporate financial reporting6,337 cited
  • 2008International Accounting Standards and Accounting Quality3,050 cited
  • 1990Positive Accounting Theory: A Ten Year Perspective.2,388 cited
  • 1988Towards a Theory of Cultural Influence on the Development of Accounting Systems Internationally1,862 cited
  • 2006The Importance of Reporting Incentives: Earnings Management in European Private and Public Firms1,687 cited
  • 2008Voluntary Disclosure, Earnings Quality, and Cost of Capital1,081 cited
  • 1983Governments, Markets, and Growth: Financial Systems and the Politics of Industrial Change1,068 cited
  • 1981Comparative International Accounting672 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?638 cited
  • 1989Voluntary Corporate Disclosure by Swedish Companies631 cited
  • 2006The survival of international differences under IFRS: towards a research agenda419 cited
  • 2007Some obstacles to global financial reporting comparability and convergence at a high level of quality350 cited
  • 2005

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Voluntary adoption of non-local GAAP in the European Union: A study of determinants and consequences
349 cited
  • 1998Why Firms Comply Voluntarily with IAS: an Empirical Analysis with Swiss Data338 cited
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    • 2016Exploring the impact of English-medium instruction on university student academic achievement: The case of accounting201 cited
    • 2020Accounting Standards for European Non-profits. Reasons and Barriers for a Harmonisation Process16 cited
    • 2012IMPACT OF IFRS ON ROMANIAN ACCOUNTING AND TAX RULES FOR FIXED TANGIBLES ASSETS10 cited