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Differences between domestic accounting standards and IAS: Measurement, determinants and implications
16 references·16 citing·35 second hopsampled
Differences between domestic accounting standards and IAS: Measurement, determinants and implications (2007)Differences between domestic accounting s…Culture's Consequences (2018)Culture's ConsequencesFinancial reporting incentives for conservative accounting: The influence of legal and political institutions (2006)Financial reporting incentive…R2 around the world: New theory and new tests☆ (2005)R2 around the world: New theo…What Determines Corporate Transparency? 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References

  • 1998Law and Finance17,902 cited
  • 1997Legal Determinants of External Finance9,776 cited
  • 2018Culture's Consequences5,455 cited
  • 2003Earnings management and investor protection: an international comparison5,395 cited
  • 1999A Review of the Earnings Management Literature and Its Implications for Standard Setting4,637 cited
  • 2000The information content of stock markets: why do emerging markets have synchronous stock price movements?3,332 cited
  • 2000The effect of international institutional factors on properties of accounting earnings3,198 cited
  • 2005R2 around the world: New theory and new tests☆2,833 cited
  • 2000The Economic Consequences of Increased Disclosure2,369 cited
  • 2004What Determines Corporate Transparency?2,192 cited
  • 1999The Economic Consequences of Increased Disclosure2,101 cited
  • 2003Incentives versus standards: properties of accounting income in four East Asian countries2,078 cited
  • 1997Legal Determinants of External Finance2,032 cited
  • 2003Disclosure Practices, Enforcement of Accounting Standards, and Analysts' Forecast Accuracy: An International Study1,266 cited
  • 2006Financial reporting incentives for conservative accounting: The influence of legal and political institutions

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1,117 cited
  • 2003Subjectivity and the Weighting of Performance Measures: Evidence from a Balanced Scorecard937 cited
  • Cited by

    • 2008International GAAP Differences: The Impact on Foreign Analysts568 cited
    • 2010The Role of International Financial Reporting Standards in Accounting Quality: Evidence from the European Union560 cited
    • 2010Global Accounting Convergence and the Potential Adoption of IFRS by the U.S. (Part I): Conceptual Underpinnings and Economic Analysis452 cited
    • 2012Environmental disclosure quality: Evidence on environmental performance, corporate governance and value relevance430 cited
    • 2007Mandatory IFRS Reporting Around the World: Early Evidence on the Economic Consequences382 cited
    • 2010National Adoption of International Accounting Standards: An Institutional Perspective327 cited
    • 2012The Impact of Mandatory IFRS Adoption on Audit Fees: Theory and Evidence326 cited
    • 2012The Effect of IFRS Adoption and Investor Protection on Earnings Quality Around the World310 cited
    • 2012Mandatory IFRS Adoption and Institutional Investment Decisions303 cited
    • 2018Harmonising non-financial reporting regulation in Europe295 cited
    • 2010International differences in IFRS policy choice: A research note294 cited
    • 2012Compliance with IFRS 3- and IAS 36-required disclosures across 17 European countries: company- and country-level determinants292 cited
    • 2006Empirical Evidence on Jurisdictions that Adopt IFRS276 cited
    • 2010Have IFRS Affected Earnings Management in the European Union?273 cited
    • 2016The effect of IAS/IFRS adoption on earnings management (smoothing): A closer look at competing explanations259 cited
    • 2014The effect of mandatory IFRS adoption on real and accrual-based earnings management activities256 cited