References

• 1995Earnings, Book Values, and Dividends in Equity Valuation*5,061 cited
• 2008International Accounting Standards and Accounting Quality3,050 cited
• 2000The Economic Consequences of Increased Disclosure2,369 cited
• 2010The role of information and financial reporting in corporate governance and debt contracting1,516 cited
• 2006International Financial Reporting Standards (IFRS): pros and cons for investors1,273 cited
• 2007Financial statement effects of adopting international accounting standards: the case of Germany831 cited
• 2005Earnings management under German GAAP versus IFRS672 cited
• 2010Did Fair-Value Accounting Contribute to the Financial Crisis?529 cited
• 2013Financial Reporting Opacity and Expected Crash Risk: Evidence from Implied Volatility Smirks489 cited
• 2012Intended and Unintended Consequences of Mandatory IFRS Adoption: A Review of Extant Evidence and Suggestions for Future Research489 cited
• 2012Does Mandatory IFRS Adoption Improve Information Comparability?466 cited
• 2006International financial reporting standards and experts’ perceptions of disclosure quality435 cited
• 2007Financial reporting quality: is fair value a plus or a minus?419 cited
• 2012Mandatory IFRS Adoption and Financial Statement Comparability412 cited