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Changing the paradigm for revenue recognition: literature review on intended and unintended effects of IFRS 15 and ASC 606
16 references·0 citing·50 second hop
Changing the paradigm for revenue recognition: literature review on intended and unintended effects of IFRS 15 and ASC 606 (2025)Changing the paradigm for revenue recogni…Value Relevance Research in Accounting and Reporting Domains: A Bibliometric Analysis (2023)Value Relevance Research in A…Corporate Sustainability Reporting in Europe: A Scoping Review (2022)Corporate Sustainability Repo…The real effects of a new accounting standard: the case of IFRS 15 Revenue from Contracts with Customers (2020)The real effects of a new acc…Reporting matters: the real effects of financial reporting on investing and financing decisions (2020)Reporting matters: the real e…Compliance with IFRS 15 mandatory disclosures: an exploratory study in telecom and construction sectors (2020)Compliance with IFRS 15 manda…Evidence-based policymaking: promise, challenges and opportunities for accounting and financial markets research (2018)Evidence-based policymaking: …The Economics of Disclosure and Financial Reporting Regulation: Evidence and Suggestions for Future Research (2016)The Economics of Disclosure a…A Real Effects Perspective to Accounting Measurement and Disclosure: Implications and Insights for Future Research (2016)A Real Effects Perspective to…Intended and Unintended Consequences of Mandatory IFRS Adoption: A Review of Extant Evidence and Suggestions for Future Research (2012)Intended and Unintended Conse…The Rise of “Economic Consequences” (2010)The Rise of “Economic Consequ…How can we measure the costs and benefits of changes in financial reporting standards? (2010)How can we measure the costs …A typology of reviews: an analysis of 14 review types and associated methodologies (2009)A typology of reviews: an ana…On the Balance Sheet-Based Model of Financial Reporting (2008)On the Balance Sheet-Based Mo…Matching and the Changing Properties of Accounting Earnings over the Last 40 Years (2008)Matching and the Changing Pro…Revenue Recognition under IFRS Revisited: Conceptual Models, Current Proposals and Practical Consequences (2005)Revenue Recognition under IFR…Time Discounting and Time Preference: A Critical Review (2002)Time Discounting and Time Pre…The Quality of Accruals and Earnings: The Role of Accrual Estimation Errors (2002)Earnings management and investor protection: an international comparison (2003)The economic implications of corporate financial reporting (2005)Client Conservatism and Auditor-Client Contracting (2012)Why have measures of earnings quality changed over time? (2014)Accounting conservatism: A review of the literature (2015)The Market for "Lemons": Quality Uncertainty and the Market Mechanism (1970)Considering the effects of operating lease capitalization on key financial ratios (2013)Do the FASB's Standards Add Shareholder Value? (2017)Evidence-Based Policymaking: Promise, Challenges and Opportunities for Accounting and Financial Markets Research (2018)Qualitative Data Analysis: A Sourcebook of New Methods (1986)Cochrane Handbook for Systematic Reviews of Interventions (2008)Scoping studies: advancing the methodology (2010)Systematic reviews: CRD's guidance for undertaking reviews in health care (2010)Systematic review or scoping review? Guidance for authors when choosing between a systematic or scoping review approach (2018)Literature review as a research methodology: An overview and guidelines (2019)Prospect theory: An analysis of decision under risk (1988)Loss Aversion in Riskless Choice: A Reference-Dependent Model (1991)Golden Eggs and Hyperbolic Discounting (1997)Field Experiments (2004)Cognitive Reflection and Decision Making (2005)Psychology and Economics: Evidence from the Field (2009)Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Moral Hazard and Observability (1979)Corporate financing and investment decisions when firms have information that investors do not have (1984)Banks’ Financial Reporting and Financial System Stability (2016)Information Disclosure in Financial Markets (2017)Adoption of CSR and Sustainability Reporting Standards: Economic Analysis and Review (2019)Earnings Management During Import Relief Investigations (1991)Legal Determinants of External Finance (1997)Law and Finance (1998)Textual Analysis in Accounting and Finance: A Survey (2016)Disclosure processing costs, investors’ information choice, and equity market outcomes: A review (2020)Investor Psychology and Asset Pricing (2001)Conservatism in Accounting Part I: Explanations and Implications (2003)The value-relevance of adopting IFRS: Evidence from 145 NGAAP restatements (2008)Accounting for Intangible Assets: There is Also an Income Statement (2009)The Changing Landscape of Accrual Accounting (2015)Positive Accounting Theory (1985)Mandatory IFRS Reporting and Changes in Enforcement (2012)Measuring Country Differences in Enforcement of Accounting Standards: An Audit and Enforcement Proxy (2014)Using and Interpreting Fixed Effects Models (2023)False-Positive Psychology (2011)Estimating the reproducibility of psychological science (2015)Real Effects of Disclosure Regulation: Evidence from the European Union's CSR Directive (2017)Why Do Individual Investors Disregard Accounting Information? The Roles of Information Awareness and Acquisition Costs (2017)The Role of Corporate Social Responsibility (CSR) Information in Supply-Chain Contracting: Evidence from the Expansion of CSR Rating Coverage (2021)POWER AND POLICY MAKING: THE DEVELOPMENT OF AN R & D STANDARD (1982)Financial accounting standard setting as an institutionalized action field: Constraints, opportunities and dilemmas (1992)Accounting, professions and regulation: Locating the sites of professionalization (2006)
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References

  • 2009A typology of reviews: an analysis of 14 review types and associated methodologies11,662 cited
  • 2002Time Discounting and Time Preference: A Critical Review6,395 cited
  • 2016The Economics of Disclosure and Financial Reporting Regulation: Evidence and Suggestions for Future Research1,754 cited
  • 2012Intended and Unintended Consequences of Mandatory IFRS Adoption: A Review of Extant Evidence and Suggestions for Future Research489 cited
  • 2008Matching and the Changing Properties of Accounting Earnings over the Last 40 Years344 cited
  • 2016A Real Effects Perspective to Accounting Measurement and Disclosure: Implications and Insights for Future Research317 cited
  • 2010The Rise of “Economic Consequences”240 cited
  • 2018Evidence-based policymaking: promise, challenges and opportunities for accounting and financial markets research153 cited
  • 2008On the Balance Sheet-Based Model of Financial Reporting151 cited
  • 2010How can we measure the costs and benefits of changes in financial reporting standards?109 cited
  • 2022Corporate Sustainability Reporting in Europe: A Scoping Review107 cited
  • 2020The real effects of a new accounting standard: the case of IFRS 15 Revenue from Contracts with Customers91 cited
  • 2020Reporting matters: the real effects of financial reporting on investing and financing decisions68 cited
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Revenue Recognition under IFRS Revisited: Conceptual Models, Current Proposals and Practical Consequences
57 cited
  • 2023Value Relevance Research in Accounting and Reporting Domains: A Bibliometric Analysis52 cited
  • 2020Compliance with IFRS 15 mandatory disclosures: an exploratory study in telecom and construction sectors47 cited
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