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Determinants Influencing the De Facto Comparability of European IFRS Financial Statements
16 references·3 citing·46 second hop
Determinants Influencing the De Facto Comparability of European IFRS Financial Statements (2011)Determinants Influencing the De Facto Com…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…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…Compliance with the Disclosure Requirements of Germany's New Market: IAS Versus US GAAP (2003)Compliance with the Disclosur…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…Cultural Influence on the Development of Accounting Systems Internationally: A Test of Gray's [1988] Theory (1995)Cultural Influence on the Dev…Positive 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 …Modes of regulation in advanced capitalism: Locating accountancy in four countries (1987)Modes of regulation in advanc…Cultural dimensions in management and planning (1984)Cultural dimensions in manage…Auditor size and audit quality (1981)Auditor size and audit qualityIs the accounting quality after the mandatory adoption of IFRS a random walk? Evidence from Europe (2018)Is the accounting quality aft…A comparabilidade das escolhas contábeis na mensuração subsequente de ativos imobilizados, de ativos intangíveis e de propriedades para investimento em empresas da América do Sul (2016)A comparabilidade das escolha…Voluntary Adoption of Ifrs by Italian Private Firms: A Study Of The Determinants (2012)Voluntary Adoption of Ifrs by…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)The economic implications of corporate financial reporting (2005)The Market for "Lemons": Quality Uncertainty and the Market Mechanism (1970)The Pricing of Audit Services: Theory and Evidence (1980)Agency Problems and Residual Claims (1983)The Effect of Audit Quality on Earnings Management* (1998)Culture's Consequences: International Differences in Work-Related Values (1981)Culture's Consequences: International Differences in Work-Related Values. 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A Comparison of Corporate Responsibility Reporting in the USA, UK, Australia, and Germany (2008)The Handbook of Social Psychology (1969)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)A Review of the Earnings Management Literature and Its Implications for Standard Setting (1999)Different approaches to corporate reporting regulation: How jurisdictions differ and why (2010)International differences in IFRS policy choice: A research note (2010)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)Corporate Ownership Around the World (1999)International Accounting Standards and Accounting Quality (2008)A review of tax research (2010)Determinants of Corporate Social Responsibility Disclosure Ratings by Spanish Listed Firms (2008)Role of Country- and Firm-Level Determinants in Environmental, Social, and Governance Disclosure (2016)The Impact of Corporate Social Responsibility Disclosure on Financial Performance: Evidence from the GCC Islamic Banking Sector (2016)
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References

  • 1981Auditor size and audit quality5,862 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
  • 1984Cultural dimensions in management and planning1,489 cited
  • 2008Voluntary Disclosure, Earnings Quality, and Cost of Capital1,081 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
  • 1995Cultural Influence on the Development of Accounting Systems Internationally: A Test of Gray's [1988] Theory402 cited
  • 2007Some obstacles to global financial reporting comparability and convergence at a high level of quality350 cited
  • 2005Voluntary adoption of non-local GAAP in the European Union: A study of determinants and consequences349 cited
  • 1998Why Firms Comply Voluntarily with IAS: an Empirical Analysis with Swiss Data

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338 cited
  • 1987Modes of regulation in advanced capitalism: Locating accountancy in four countries330 cited
  • 2003Compliance with the Disclosure Requirements of Germany's New Market: IAS Versus US GAAP325 cited
  • Cited by

    • 2012Voluntary Adoption of Ifrs by Italian Private Firms: A Study Of The Determinants25 cited
    • 2016A comparabilidade das escolhas contábeis na mensuração subsequente de ativos imobilizados, de ativos intangíveis e de propriedades para investimento em empresas da América do Sul23 cited
    • 2018Is the accounting quality after the mandatory adoption of IFRS a random walk? Evidence from Europe21 cited