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• 2012Factors Affecting the Adoption of IFRS90 cited
• 2003The impact of environmental factors on accounting development: an Egyptian longitudinal study84 cited
• 2017Financial and non-financial determinants of corporate social responsibility: empirical evidence from Pakistan71 cited
• 1996Capital market reactions to earnings announcements: empirical evidence on the difference in the information content of IAS-based earnings and EC-Directives-based earnings66 cited
• 2010The Effect Of IFRS Adoption On Global Market Integration53 cited
• 1993Reconciling national with international accounting standards48 cited
• 1995V oluntary F inancial D isclosure B y A ustralian L isted C ompanies44 cited
• 2012Corporate Information Transparency on the Internet by Listed Companies in Spain (IBEX35) and Mexico (IPYC)43 cited
• 1992Coping with International Accounting Diversity: Fund Managers' Views on Disclosure, Reconciliation, and Harmonization*42 cited
• 2006The Economic Consequences of IFRS: The Impact of IAS 32 on Preference Shares in the Netherlands41 cited
• 2019Country-specific risks and geographic disclosure aggregation: Voluntary disclosure behaviour by British multinationals34 cited
• 2020Market multiples and stock returns among emerging and developed financial markets34 cited
• 1991Merger Premia and National Differences in Accounting for Goodwill