References

• 2008International Accounting Standards and Accounting Quality3,050 cited
• 2008Mandatory IFRS Reporting around the World: Early Evidence on the Economic Consequences2,174 cited
• 2012Is Earnings Quality Associated with Corporate Social Responsibility?2,009 cited
• 1988Towards a Theory of Cultural Influence on the Development of Accounting Systems Internationally1,862 cited
• 2006International Financial Reporting Standards (IFRS): pros and cons for investors1,273 cited
• 2012Are IFRS-based and US GAAP-based accounting amounts comparable?795 cited
• 2011The impact of mandatory IFRS adoption on foreign mutual fund ownership: The role of comparability721 cited
• 2005Transparency and International Portfolio Holdings540 cited
• 2006Implementing IFRS from the perspective of EU publicly traded companies363 cited
• 2009Market reaction to and valuation of IFRS reconciliation adjustments: first evidence from the UK273 cited
• 2013CEO After‐Tax Compensation Incentives and Corporate Tax Avoidance238 cited
• 2015Does mandatory IFRS adoption facilitate debt financing?229 cited
• 2005Why do national GAAP differ from IAS? The role of culture228 cited
• 2011Mandatory IFRS Adoption in Europe and the Contractual Usefulness of Accounting Information in Executive Compensation132 cited