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How did IFRS 15 affect the revenue recognition practices and financial statements of firms? Evidence from Australia and New Zealand
16 references·0 citing·36 second hop
How did IFRS 15 affect the revenue recognition practices and financial statements of firms? Evidence from Australia and New Zealand (2022)How did IFRS 15 affect the revenue recogn…Incentives or Standards: What Determines Accounting Quality Changes around IFRS Adoption? (2015)Incentives or Standards: What…Measuring Country Differences in Enforcement of Accounting Standards: An Audit and Enforcement Proxy (2014)Measuring Country Differences…The Impact of Mandatory IFRS Adoption on Audit Fees: Theory and Evidence (2012)The Impact of Mandatory IFRS …International Accounting Standards Board (2010)International Accounting Stan…IFRS Adoption and Accounting Quality: A Review (2007)IFRS Adoption and Accounting …Applying IFRS in Germany: Determinants and Consequences (2006)Applying IFRS in Germany: Det…The economic implications of corporate financial reporting (2005)The economic implications of …The effect of international institutional factors on properties of accounting earnings (2000)The effect of international i…Country-Specific Factors Related to Financial Reporting and the Value Relevance of Accounting Data (2000)Country-Specific Factors Rela…Law and Finance (1998)Law and FinanceTheory of Accounting and Control (1996)Theory of Accounting and Cont…International accounting (1987)International accountingThe effect of bonus schemes on accounting decisions (1985)The effect of bonus schemes o…The economic consequences of accounting choice implications of costly contracting and monitoring (1983)The economic consequences of …Accounting Information in Private Markets: Evidence from Private Lending Agreements. (1983)Accounting Information in Pri…Accounting, evaluation, and economic behavior (1966)Accounting, evaluation, and e…Earnings management and investor protection: an international comparison (2003)The Role of International Financial Reporting Standards in Accounting Quality: Evidence from the European Union (2010)Understanding earnings quality: A review of the proxies, their determinants and their consequences (2010)Does Mandatory IFRS Adoption Improve the Information Environment?* (2012)Mandatory CSR and sustainability reporting: economic analysis and literature review (2021)Towards a Positive Theory of the Determination of Accounting Standards. (1978)On financial contracting (1979)Agency Problems and the Theory of the Firm (1980)A Resource-Based Perspective on Information Technology Capability and Firm Performance: An Empirical Investigation1 (2000)Capital markets research in accounting (2001)Job Market Signaling (1973)Earnings Management During Import Relief Investigations (1991)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)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)Voluntary Nonfinancial Disclosure and the Cost of Equity Capital: The Initiation of Corporate Social Responsibility Reporting (2010)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)An Empirical Evaluation of Accounting Income Numbers (1968)Risk, Return, and Equilibrium: Empirical Tests (1973)Accounting, ambiguity, and the new institutionalism (1995)Sustainability accounting for companies: Catchphrase or decision support for business leaders? (2009)Sustainability accounting and reporting: fad or trend? (2010)Government Accounting: An Assessment of Theory, Purposes and Standards (2003)Perspectives on experimental research in managerial accounting (2003)Environmental uncertainty and managers’ use of discretionary accruals (2008)Financial Accounting Information and Corporate Governance (2002)Litigation Risk and the Financial Reporting Credibility of Big 4 versus Non-Big 4 Audits: Evidence from Anglo-American Countries (2004)A Review of the Earnings Management Literature and Its Implications for Standard Setting (1999)
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References

  • 1998Law and Finance17,902 cited
  • 2005The economic implications of corporate financial reporting6,337 cited
  • 1985The effect of bonus schemes on accounting decisions3,311 cited
  • 2000The effect of international institutional factors on properties of accounting earnings3,198 cited
  • 2000Country-Specific Factors Related to Financial Reporting and the Value Relevance of Accounting Data919 cited
  • 2007IFRS Adoption and Accounting Quality: A Review915 cited
  • 1983The economic consequences of accounting choice implications of costly contracting and monitoring764 cited
  • 2015Incentives or Standards: What Determines Accounting Quality Changes around IFRS Adoption?638 cited
  • 1966Accounting, evaluation, and economic behavior453 cited
  • 1996Theory of Accounting and Control431 cited
  • 2014Measuring Country Differences in Enforcement of Accounting Standards: An Audit and Enforcement Proxy420 cited
  • 2010International Accounting Standards Board411 cited
  • 2012The Impact of Mandatory IFRS Adoption on Audit Fees: Theory and Evidence326 cited
  • 1983Accounting Information in Private Markets: Evidence from Private Lending Agreements.302 cited
  • 2006Applying IFRS in Germany: Determinants and Consequences

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216 cited
  • 1987International accounting204 cited
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