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An evaluation of the impacts of the adoption of IFRS 15 Revenue from Contracts with Customers
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An evaluation of the impacts of the adoption of IFRS 15 Revenue from Contracts with Customers (2022)An evaluation of the impacts of the adopt…A Review of the IFRS-Adoption Literature (2015)A Review of the IFRS-Adoption…Relevance of Differences Between Net Income Based on IFRS and Domestic Standards for European Firms (2012)Relevance of Differences Betw…Does Mandatory IFRS Adoption Improve the Information Environment?* (2012)Does Mandatory IFRS Adoption …Are IFRS-based and US GAAP-based accounting amounts comparable? (2012)Are IFRS-based and US GAAP-ba…The impact of IFRS adoption on the value relevance of book value and earnings (2011)The impact of IFRS adoption o…Changes in value relevance of accounting information upon IFRS adoption: Evidence from Australia (2011)Changes in value relevance of…Market Reaction to the Adoption of IFRS in Europe (2009)Market Reaction to the Adopti…On the global acceptance of IAS/IFRS accounting standards: The logic and implications of the principles-based system (2008)On the global acceptance of I…International Accounting Standards and Accounting Quality (2008)International Accounting Stan…Do accounting standards matter? An exploratory analysis of earnings management before and after IFRS adoption (2008)Do accounting standards matte…IFRS Adoption and Accounting Quality: A Review (2007)IFRS Adoption and Accounting …Principles‐ versus rules‐based accounting standards: the FASB's standard setting strategy (2006)Principles‐ versus rules‐base…The relevance of the value relevance literature for financial accounting standard setting: another view (2001)The relevance of the value re…Domestic Accounting Standards, International Accounting Standards, and the Predictability of Earnings (2001)Domestic Accounting Standards…Accounting standards and value relevance of financial statements: An international analysis (2000)Accounting standards and valu…Changes in the value-relevance of earnings and book values over the past forty years (1997)Changes in the value-relevanc…Positive Accounting Theory (1985)Law and Finance (1998)Earnings management and investor protection: an international comparison (2003)Intended and Unintended Consequences of Mandatory IFRS Adoption: A Review of Extant Evidence and Suggestions for Future Research (2012)Incentives or Standards: What Determines Accounting Quality Changes around IFRS Adoption? (2015)The information content of losses (1995)The conservatism principle and the asymmetric timeliness of earnings1 (1997)The Boundaries of Financial Reporting and How to Extend Them (1999)Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature (2001)Understanding earnings quality: A review of the proxies, their determinants and their consequences (2010)Earnings Management During Import Relief Investigations (1991)Detecting Earnings Management. (1995)The Role of International Financial Reporting Standards in Accounting Quality: Evidence from the European Union (2010)Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Legal Determinants of External Finance (1997)Investor protection and corporate governance (2000)Financial and Legal Constraints to Growth: Does Firm Size Matter? (2005)International GAAP Differences: The Impact on Foreign Analysts (2008)Job Market Signaling (1973)Economic Consequences of Financial Reporting and Disclosure Regulation: A Review and Suggestions for Future Research (2008)Does Mandatory Adoption of IFRS Improve Accounting Quality? Preliminary Evidence (2011)Mandatory IFRS reporting and changes in enforcement (2013)Cross-Sectional Determinants of Analyst Ratings of Corporate Disclosures (1993)Corporate Disclosure Policy and Analyst Behavior. (1996)The Effect of Mandatory IFRS Adoption on Financial Analysts’ Information Environment (2010)Earnings management to avoid earnings decreases and losses (1997)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)An Empirical Evaluation of Accounting Income Numbers (1968)FINANCIAL RATIOS, DISCRIMINANT ANALYSIS AND THE PREDICTION OF CORPORATE BANKRUPTCY (1968)Costs of Equity and Earnings Attributes (2004)The effect of bonus schemes on accounting decisions (1985)Disclosure level and the cost of equity capital. (1997)The effect of international institutional factors on properties of accounting earnings (2000)Nonfinancial Disclosure and Analyst Forecast Accuracy: International Evidence on Corporate Social Responsibility Disclosure (2012)Risk, Return, and Equilibrium: Empirical Tests (1973)Auditor size and audit quality (1981)
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References

  • 2008International Accounting Standards and Accounting Quality3,050 cited
  • 2001The relevance of the value relevance literature for financial accounting standard setting: another view1,961 cited
  • 1997Changes in the value-relevance of earnings and book values over the past forty years1,788 cited
  • 2007IFRS Adoption and Accounting Quality: A Review915 cited
  • 2009Market Reaction to the Adoption of IFRS in Europe871 cited
  • 2012Are IFRS-based and US GAAP-based accounting amounts comparable?795 cited
  • 2008Do accounting standards matter? An exploratory analysis of earnings management before and after IFRS adoption731 cited
  • 2001Domestic Accounting Standards, International Accounting Standards, and the Predictability of Earnings706 cited
  • 2000Accounting standards and value relevance of financial statements: An international analysis623 cited
  • 2012Does Mandatory IFRS Adoption Improve the Information Environment?*609 cited
  • 2015A Review of the IFRS-Adoption Literature552 cited
  • 2006Principles‐ versus rules‐based accounting standards: the FASB's standard setting strategy269 cited
  • 2011The impact of IFRS adoption on the value relevance of book value and earnings254 cited
  • 2008On the global acceptance of IAS/IFRS accounting standards: The logic and implications of the principles-based system

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253 cited
  • 2011Changes in value relevance of accounting information upon IFRS adoption: Evidence from Australia168 cited
  • 2012Relevance of Differences Between Net Income Based on IFRS and Domestic Standards for European Firms144 cited
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