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Does IFRs convergence improve quality of accounting information? Evidence from the Chinese stock market
16 references·3 citing·40 second hop
Does IFRs convergence improve quality of accounting information? Evidence from the Chinese stock market (2012)Does IFRs convergence improve quality of …The Impact of IFRS on Accounting Quality in a Regulated Market (2011)The Impact of IFRS on Account…The impact of IFRS adoption on the value relevance of book value and earnings (2011)The impact of IFRS adoption o…Mandating IFRS in an Unfavorable Environment: The Greek Experience (2011)Mandating IFRS in an Unfavora…Changes in value relevance of accounting information upon IFRS adoption: Evidence from Australia (2011)Changes in value relevance of…The Impact of Mandatory IFRS Adoption on Equity Valuation of Accounting Numbers for Security Investors in the EU (2010)The Impact of Mandatory IFRS …Assessing the Value Relevance of Accounting Data After the Introduction of IFRS in Europe (2010)Assessing the Value Relevance…The Development of Accounting Quality of IAS and IFRS over Time: The Case of Germany (2009)The Development of Accounting…The Effects of International Financial Reporting Standards on the Accounts and Accounting Quality of Australian Firms: A Retrospective Study (2008)The Effects of International …International Accounting Standards and Accounting Quality (2008)International Accounting Stan…Adoption of International Financial Reporting Standards: Impact on the Value Relevance of Intangible Assets (2008)Adoption of International Fin…Some obstacles to global financial reporting comparability and convergence at a high level of quality (2007)Some obstacles to global fina…Financial statement effects of adopting international accounting standards: the case of Germany (2007)Financial statement effects o…Market Reaction to Events Surrounding the Adoption of IFRS in Europe (2006)Market Reaction to Events Sur…Comparative Value Relevance Among German, U.S., and International Accounting Standards: A German Stock Market Perspective (2005)Comparative Value Relevance A…A comparison of value relevance of accounting information in different segments of the Chinese stock market (2004)A comparison of value relevan…The Role of International Accounting Standards in Transitional Economies: A Study of the People's Republic of China (2000)The Role of International Acc…Value Relevance of Accounting Information: A Review of Empirical Evidence Across Continents (2019)Value Relevance of Accounting…Does improved disclosure lead to higher executive compensation? Evidence from the conversion to IFRS and the dual-class share system in China (2017)Does improved disclosure lead…Challenges of International Financial Reporting Standards (IFRS) Adoption in Libya (2014)Challenges of International F…Earnings, Book Values, and Dividends in Equity Valuation* (1995)Legal Determinants of External Finance (1997)Earnings management and investor protection: an international comparison (2003)International Financial Reporting Standards: what are the benefits? (2011)A Meta-analysis of IFRS Adoption Effects (2013)How the U.S. Accounting Profession Got Where It Is Today: Part II (2003)The survival of international differences under IFRS: towards a research agenda (2006)Have IFRS Affected Earnings Management in the European Union? (2010)International differences in IFRS policy choice: A research note (2010)Accounting Standards Harmonization and Financial Statement Comparability: Evidence from Transnational Information Transfer (2014)Law and Finance (1998)Investor Protection and Corporate Valuation (2002)Relevance of Differences Between Net Income Based on IFRS and Domestic Standards for European Firms (2012)The impact of IFRS on accounting quality: Evidence from Greece (2013)IFRS Adoption, Extent of Disclosure, and Perceived Corruption: A Cross-Country Study (2016)The conservatism principle and the asymmetric timeliness of earnings1 (1997)Estimating Standard Errors in Finance Panel Data Sets: Comparing Approaches (2008)Real and Accrual‐Based Earnings Management in the Pre‐ and Post‐IFRS Periods: Evidence from China (2015)Value relevance, earnings management and corporate governance in China (2015)An Empirical Evaluation of Accounting Income Numbers (1968)The effect of international institutional factors on properties of accounting earnings (2000)Challenges for Implementation of Fair Value Accounting in Emerging Markets: Evidence from China* (2011)Positive Accounting Theory (1985)Earnings management to avoid earnings decreases and losses (1997)Mandatory IFRS Reporting around the World: Early Evidence on the Economic Consequences (2008)Understanding earnings quality: A review of the proxies, their determinants and their consequences (2010)The Economics of Disclosure and Financial Reporting Regulation: Evidence and Suggestions for Future Research (2016)The information content of losses (1995)The Economic Consequences of Increased Disclosure (2000)Adoption of IFRS in Spain: Effect on the comparability and relevance of financial reporting (2007)Global Accounting Convergence and the Potential Adoption of IFRS by the U.S. (Part I): Conceptual Underpinnings and Economic Analysis (2010)A Review of the IFRS-Adoption Literature (2015)Earnings Comovement and Accounting Comparability: The Effects of Mandatory IFRS Adoption (2010)The value relevance of IFRS in the European banking industry (2010)Does a common set of accounting standards affect tax-motivated income shifting for multinational firms? (2015)International Accounting Standards and Accounting Quality (2005)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)The Effect of IFRS Adoption and Investor Protection on Earnings Quality Around the World (2012)The effect of IAS/IFRS adoption on earnings management (smoothing): A closer look at competing explanations (2016)
this work references cited by second hop

References

  • 2008International Accounting Standards and Accounting Quality3,050 cited
  • 2007Financial statement effects of adopting international accounting standards: the case of Germany831 cited
  • 2005Comparative Value Relevance Among German, U.S., and International Accounting Standards: A German Stock Market Perspective586 cited
  • 2007Some obstacles to global financial reporting comparability and convergence at a high level of quality350 cited
  • 2009The Development of Accounting Quality of IAS and IFRS over Time: The Case of Germany313 cited
  • 2011The Impact of IFRS on Accounting Quality in a Regulated Market260 cited
  • 2011The impact of IFRS adoption on the value relevance of book value and earnings254 cited
  • 2010Assessing the Value Relevance of Accounting Data After the Introduction of IFRS in Europe242 cited
  • 2010The Impact of Mandatory IFRS Adoption on Equity Valuation of Accounting Numbers for Security Investors in the EU197 cited
  • 2006Market Reaction to Events Surrounding the Adoption of IFRS in Europe191 cited
  • 2011Changes in value relevance of accounting information upon IFRS adoption: Evidence from Australia168 cited
  • 2000The Role of International Accounting Standards in Transitional Economies: A Study of the People's Republic of China160 cited
  • 2008Adoption of International Financial Reporting Standards: Impact on the Value Relevance of Intangible Assets133 cited

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  • 2008The Effects of International Financial Reporting Standards on the Accounts and Accounting Quality of Australian Firms: A Retrospective Study131 cited
  • 2011Mandating IFRS in an Unfavorable Environment: The Greek Experience130 cited
  • 2004A comparison of value relevance of accounting information in different segments of the Chinese stock market129 cited
  • Cited by

    • 2014Challenges of International Financial Reporting Standards (IFRS) Adoption in Libya29 cited
    • 2017Does improved disclosure lead to higher executive compensation? Evidence from the conversion to IFRS and the dual-class share system in China23 cited
    • 2019Value Relevance of Accounting Information: A Review of Empirical Evidence Across Continents22 cited