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Classification of Equity Instruments under IFRS 9: Determinants and Consequences
16 references·0 citing·51 second hop
Classification of Equity Instruments under IFRS 9: Determinants and Consequences (2022)Classification of Equity Instruments unde…Value Relevance of FAS No. 157 Fair Value Hierarchy Information and the Impact of Corporate Governance Mechanisms (2010)Value Relevance of FAS No. 15…International Accounting Standards Board (2010)International Accounting Stan…Did Fair-Value Accounting Contribute to the Financial Crisis? (2010)Did Fair-Value Accounting Con…Usefulness of comprehensive income reporting in Canada (2009)Usefulness of comprehensive i…Managerial Empire Building and Firm Disclosure (2008)Managerial Empire Building an…An evaluation of SFAS No. 130 comprehensive income disclosures (2007)An evaluation of SFAS No. 130…Risk-Relevance of Fair-Value Income Measures for Commercial Banks (2006)Risk-Relevance of Fair-Value …The economic implications of corporate financial reporting (2005)The economic implications of …Comparative International Accounting (2003)Comparative International Acc…Ownership structure and corporate performance (2001)Ownership structure and corpo…Empirical research on accounting choice (2001)Empirical research on account…CEO stock option awards and the timing of corporate voluntary disclosures (2000)CEO stock option awards and t…Is comprehensive income superior to net income as a measure of firm performance? (1999)Is comprehensive income super…International Accounting Differences and Their Relation to Share Prices: Evidence from U.K., Australian, and Canadian Firms* (1996)International Accounting Diff…Fair value accounting: Effects on banks' earnings volatility, regulatory capital, and value of contractual cash flows (1995)Fair value accounting: Effect…Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Theory of the firm: Manageria…Positive Accounting Theory (1985)The effect of bonus schemes on accounting decisions (1985)Performance Pay and Top-Management Incentives (1990)Credibility of Management Forecasts (2005)Founding Family Ownership and Earnings Quality (2006)Why do corporate managers misstate financial statements? The role of option compensation and other factors (2007)An analysis of intertemporal and cross-sectional determinants of earnings response coefficients (1989)Accounting earnings and cash flows as measures of firm performance (1994)The pricing of discretionary accruals (1996)Earnings Informativeness and Strategic Disclosure: An Empirical Examination of “Pro Forma” Earnings (2004)Evolution in Value Relevance of Accounting Information (2017)The Limits of Arbitrage (1995)Market Liquidity and Funding Liquidity (2008)Deciphering the Liquidity and Credit Crunch 2007–2008 (2009)How did Financial Reporting Contribute to the Financial Crisis? (2010)Simulation methods to assess the danger of contagion in interbank markets (2010)Banks’ Financial Reporting and Financial System Stability (2016)The Nature of the Firm (1937)CAPITAL ASSET PRICES: A THEORY OF MARKET EQUILIBRIUM UNDER CONDITIONS OF RISK* (1964)The Pricing of Options and Corporate Liabilities (1973)Separation of Ownership and Control (1983)Corporate financing and investment decisions when firms have information that investors do not have (1984)Law and Finance (1998)Earnings Management During Import Relief Investigations (1991)Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature (2001)The theory and practice of corporate finance: evidence from the field (2001)Earnings Management through Real Activities Manipulation (2003)Understanding earnings quality: A review of the proxies, their determinants and their consequences (2010)Voluntary Nonfinancial Disclosure and the Cost of Equity Capital: The Initiation of Corporate Social Responsibility Reporting (2010)An Index of Factorial Simplicity (1974)Econometric Analysis of Cross Section and Panel Data (2001)Estimating Standard Errors in Finance Panel Data Sets: Comparing Approaches (2008)Do Critical Audit Matter Paragraphs in the Audit Report Change Nonprofessional Investors' Decision to Invest? (2014)Big Data Analytics: Opportunity or Threat for the Accounting Profession? (2017)The Modern Corporation and Private Property (1933)The Structure of Corporate Ownership: Causes and Consequences (1985)Management ownership and market valuation (1988)How do family ownership, control and management affect firm value? (2005)Boards: Does one size fit all☆ (2007)Gender Diversity in the Boardroom and Firm Financial Performance (2007)Agency Costs of Free Cash Flow, Corporate Finance, and Takeovers (1986)The Theory of Economic Development (2003)Does Investment Efficiency Improve after the Disclosure of Material Weaknesses in Internal Control over Financial Reporting? (2013)Accounting conservatism and firm investment efficiency (2015)The effect of mandatory CSR disclosure on firm profitability and social externalities: Evidence from China (2017)The Cost of Capital, Corporation Finance and the Theory of Investment (1958)Performance matched discretionary accrual measures (2005)The cost of capital, corporation finance and the theory of investment (2008)Firm‐level Disclosures and the Relative Roles of Culture and Legal Origin (2003)Earnings management under German GAAP versus IFRS (2005)Incentives or Standards: What Determines Accounting Quality Changes around IFRS Adoption? (2015)
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References

  • 1976Theory of the firm: Managerial behavior, agency costs and ownership structure71,441 cited
  • 2005The economic implications of corporate financial reporting6,337 cited
  • 2001Ownership structure and corporate performance2,379 cited
  • 2001Empirical research on accounting choice1,764 cited
  • 2000CEO stock option awards and the timing of corporate voluntary disclosures1,053 cited
  • 2003Comparative International Accounting720 cited
  • 2008Managerial Empire Building and Firm Disclosure687 cited
  • 2010Did Fair-Value Accounting Contribute to the Financial Crisis?529 cited
  • 2010Value Relevance of FAS No. 157 Fair Value Hierarchy Information and the Impact of Corporate Governance Mechanisms513 cited
  • 1999Is comprehensive income superior to net income as a measure of firm performance?466 cited
  • 2010International Accounting Standards Board411 cited
  • 1995Fair value accounting: Effects on banks' earnings volatility, regulatory capital, and value of contractual cash flows374 cited
  • 1996International Accounting Differences and Their Relation to Share Prices: Evidence from U.K., Australian, and Canadian Firms*310 cited
  • 2007An evaluation of SFAS No. 130 comprehensive income disclosures307 cited
  • 2006

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Risk-Relevance of Fair-Value Income Measures for Commercial Banks
265 cited
  • 2009Usefulness of comprehensive income reporting in Canada254 cited
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