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Does the IFRS improve earnings quality? A comparison of Turkish GAAP and IFRS
16 references·0 citing·29 second hop
Does the IFRS improve earnings quality? A comparison of Turkish GAAP and IFRS (2021)Does the IFRS improve earnings quality? A…Understanding earnings quality: A review of the proxies, their determinants and their consequences (2010)Understanding earnings qualit…International Accounting Standards and Accounting Quality (2008)International Accounting Stan…The Role of Accruals in Asymmetrically Timely Gain and Loss Recognition (2006)The Role of Accruals in Asymm…The Importance of Reporting Incentives: Earnings Management in European Private and Public Firms (2006)The Importance of Reporting I…Performance matched discretionary accrual measures (2005)Performance matched discretio…Costs of Equity and Earnings Attributes (2004)Costs of Equity and Earnings …Incentives versus standards: properties of accounting income in four East Asian countries (2003)Incentives versus standards: …The Quality of Accruals and Earnings: The Role of Accrual Estimation Errors (2002)The Quality of Accruals and E…Research design issues in earnings management studies (2000)Research design issues in ear…A Review of the Earnings Management Literature and Its Implications for Standard Setting (1999)A Review of the Earnings Mana…Law and Finance (1998)Law and FinanceDo Stock Prices Fully Reflect Information in Accruals and Cash Flows About Future Earnings? (1996)Do Stock Prices Fully Reflect…Earnings Management During Import Relief Investigations (1991)Earnings Management During Im…Towards a Theory of Cultural Influence on the Development of Accounting Systems Internationally (1988)Towards a Theory of Cultural …Evidence of Earnings Management from the Provision for Bad Debts (1988)Evidence of Earnings Manageme…The effect of bonus schemes on accounting decisions (1985)The effect of bonus schemes o…Corporate Forecasts of Earnings Per Share and Stock Price Behavior: Empirical Test (1976)Earnings Management through Real Activities Manipulation (2003)Risk, Return, and Equilibrium: Empirical Tests (1973)Common risk factors in the returns on stocks and bonds (1993)On Persistence in Mutual Fund Performance (1997)How does financial reporting quality relate to investment efficiency? (2009)The Cost of Capital, Corporation Finance and the Theory of Investment (1958)Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Legal Determinants of External Finance (1997)Corporate Ownership Around the World (1999)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)Accounting earnings and cash flows as measures of firm performance (1994)Errors in Estimating Accruals: Implications for Empirical Research (2002)A review of archival auditing research (2014)Experimental and Quasi-Experimental Designs for Research (1963)The Cross-Section of Expected Stock Returns (1992)A review of tax research (2010)The financial reporting environment: Review of the recent literature (2010)Towards a Positive Theory of the Determination of Accounting Standards. (1978)Agency Problems and the Theory of the Firm (1980)Causes and Consequences of Earnings Manipulation: An Analysis of Firms Subject to Enforcement Actions by the SEC* (1996)The economic implications of corporate financial reporting (2005)The market pricing of accruals quality (2005)
this work references cited by second hop

References

  • 1998Law and Finance17,902 cited
  • 1991Earnings Management During Import Relief Investigations8,369 cited
  • 2005Performance matched discretionary accrual measures6,963 cited
  • 2002The Quality of Accruals and Earnings: The Role of Accrual Estimation Errors5,163 cited
  • 1999A Review of the Earnings Management Literature and Its Implications for Standard Setting4,637 cited
  • 2010Understanding earnings quality: A review of the proxies, their determinants and their consequences4,171 cited
  • 1985The effect of bonus schemes on accounting decisions3,311 cited
  • 2008International Accounting Standards and Accounting Quality3,050 cited
  • 1996Do Stock Prices Fully Reflect Information in Accruals and Cash Flows About Future Earnings?2,636 cited
  • 2004Costs of Equity and Earnings Attributes2,387 cited
  • 2003Incentives versus standards: properties of accounting income in four East Asian countries2,078 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
  • 2006The Role of Accruals in Asymmetrically Timely Gain and Loss Recognition1,117 cited
  • 2000

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Research design issues in earnings management studies
998 cited
  • 1988Evidence of Earnings Management from the Provision for Bad Debts920 cited
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