SZodixStudyAcademic Library

Shelves Open access

Study · an open academic library·Metadata from OpenAlex (CC0)·Shelves·OpenAlex metadata, de-duplicated

Why Do Private Firms Adopt IFRS? · Study

ArticleShelves

ArticleWhy Do Private Firms Adopt IFRS?

Moritz Bassemir2011

OA

Articlegreen2011

Why Do Private Firms Adopt IFRS?

Moritz Bassemir

81 citations·0/0 files stored·Accounting and Business Research

No readable copy stored yet — this record is metadata only.

No open-access location is known for this record yet.

Literature note Cite in a project Citation map

Auditing, Earnings Management, Governance Accounting Theory and Financial Reporting Financial Reporting and XBRL

Abstract

No abstract was published for this record.

Paper brief

Loading…

Cite this work

Citation unavailable for this work.

BibTeX RIS CSL-JSON

No public copy is stored for this record, so only the metadata is cited.

Citations in this library

Citation map →

Stored only when both papers are in the corpus — 81 citations exist upstream.

References

1991Monitoring and Reputation: The Choice between Bank Loans and Directly Placed Debt 2001Forecasting Bankruptcy More Accurately: A Simple Hazard Model 2001Essays on disclosure 2004Earnings quality in UK private firms: comparative loss recognition timeliness 2008Mandatory IFRS Reporting around the World: Early Evidence on the Economic Consequences 1998Why Do Companies Go Public? An Empirical Analysis 2016The Economics of Disclosure and Financial Reporting Regulation: Evidence and Suggestions for Future Research 2006The Importance of Reporting Incentives: Earnings Management in European Private and Public Firms

Cited by

2021Private firm accounting: the European reporting environment, data and research perspectives 2018IFRS adoption, reporting incentives and financial reporting quality in private firms 2017Adoption of the International Financial Reporting Standards by Greek non-listed companies: The role of coercive and hegemonic pressures 2017The Role and Current Status of IFRS in the Completion of National Accounting Rules – Evidence from European Countries 2020

Related works

Explore the map →

Papers that cite the same references — the relational fallback while embeddings are still backfilling.

2018IFRS adoption, reporting incentives and financial reporting quality in private firmsarticle · 17 shared references 2021Private firm accounting: the European reporting environment, data and research perspectivesarticle · 12 shared references 2012Voluntary Adoption of Ifrs by Italian Private Firms: A Study Of The Determinantsarticle · 10 shared references 2009Global Accounting Convergence and the Potential Adoption of IFRS by the United States: An Analysis of Economic and Policy Factorspreprint · 9 shared references 2014Countries’ adoption of the International Financial Reporting Standard for Small and Medium-sized Entities (IFRS for SMEs) – early empirical evidencearticle · 9 shared references 2009Capital Market Effects of Mandatory IFRS Reporting in the EU: Empirical Evidencepreprint · 9 shared references

Details

Year2011

Typearticle

Published2011-01-01

VenueAccounting and Business Research

ISSN-L0001-4788

Languageen

Citations81

Files0 public / 0

ShelfAuditing, Earnings Management, Governance

Identifiers

doi10.1080/00014788.2017.1357459

openalex_workW3124907583

Links

Imported from OpenAlex (CC0) — nothing here is generated.

Why Do African Countries Adopt IFRS? An Institutional Perspective

2019Mandating the Sustainability Disclosure in Annual Reports—Evidence from the United Kingdom

2019Accounting Research on Private Firms: State of the Art and Future Directions

2020Public Peers, Accounting Comparability, and Value Relevance of Private Firms’ Financial Reporting