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2. The Effect of Forward‐looking Criteria and IFRS on the Informativeness of Banks’ Loan Loss Allowances: Evidence from Korea. (2020). Kang, Sun Min ; Lee, Mijoo ; Hwang, In Tae.
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3. Reviewing IFRS Goodwill Accounting Research: Implementation Effects and Cross-Country Differences. (2018). Tarca, Ann ; D'Arcy, Anne.
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4. Accounting Standards, Earnings Transparency and Audit Fees: Convergence with IFRS in China. (2018). Zheng, Weiguang ; Ye, Qiang ; Gao, Jie.
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1. IFRS adoption and stock misvaluation: Implication to Korea discount. (2021). Kim, Yewon ; Lee, Woo-Jong ; Cho, Meeok.
   In: Research in International Business and Finance.
   RePEc:eee:riibaf:v:58:y:2021:i:c:s027553192100115x.

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2. Managerial tools used to meet or beat analyst forecasts: Evidence from the UK. (2021). al Mabsali, Yousuf Khamis ; Eliwa, Yasser ; Hayward, Robert.
   In: Journal of International Accounting, Auditing and Taxation.
   RePEc:eee:jiaata:v:43:y:2021:i:c:s1061951821000082.

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3. Earnings quality and analysts’ information environment: Evidence from the EU market. (2021). Eliwa, Yasser ; Abraham, Santhosh ; Haslam, Jim.
   In: Journal of International Accounting, Auditing and Taxation.
   RePEc:eee:jiaata:v:42:y:2021:i:c:s1061951820300744.

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4. ESG practices and the cost of debt: Evidence from EU countries. (2021). Eliwa, Yasser ; Saleh, Ahmed ; Aboud, Ahmed.
   In: CRITICAL PERSPECTIVES ON ACCOUNTING.
   RePEc:eee:crpeac:v:79:y:2021:i:c:s1045235419300772.

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5. Capitalisation of R&D and the informativeness of stock prices: Pre- and post-IFRS evidence. (2021). Tsalavoutas, Ioannis ; Tsoligkas, Fanis ; Dargenidou, Christina.
   In: The British Accounting Review.
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6. Accounting for intangibles and intellectual capital: a literature review from 2000 to 2020. (2021). King, Tatiana ; Garanina, Tatiana ; Dumay, Johannes ; Hussinki, Henri.
   In: Accounting and Finance.
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7. Heterogeneity in Earning Management of Listed Companies Following International Financial Reporting Standards Convergence: A Developing Country Experiences. (2020). T. K. G. Sameera, ; Weerathunga, P R ; Xiaofang, Chen.
   In: International Journal of Economics and Financial Issues.
   RePEc:eco:journ1:2020-01-13.

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8. From IAS 39 To IFRS 9: Literature Review of Studies on the Implementation of IFRS in the European Banking Sector. (2019). Kounadeas, Theodoros ; Eriotis, Nikolaos ; Vasiliou, Dimitrios.
   In: International Journal of Finance, Insurance and Risk Management.
   RePEc:ers:ijfirm:v:9:y:2019:i:3-4:p:29-51.

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9. Corporate Valuation Models Applicable in a Small Stock Market: A Maltese Perspective. (2019). Baldacchino, Peter J ; Bonello, Kyle ; Farrugia, Konrad.
   In: International Journal of Finance, Insurance and Risk Management.
   RePEc:ers:ijfirm:v:9:y:2019:i:1-2:p:21-47.

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10. Does IFRS make analysts more efficient in using fundamental information included in financial statements?. (2018). , Nandana ; Jubb, Christine A.
    In: Journal of Contemporary Accounting and Economics.
    RePEc:eee:jocaae:v:14:y:2018:i:3:p:373-385.

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11. Reviewing IFRS Goodwill Accounting Research: Implementation Effects and Cross-Country Differences. (2018). Tarca, Ann ; D'Arcy, Anne.
    In: The International Journal of Accounting.
    RePEc:eee:accoun:v:53:y:2018:i:3:p:203-226.

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12. Impairment Losses: The Impact of First‐time Adoption of the Accounting Standardisation System in Portugal. (2018). Oliveira, Jonas ; Azevedo, Graa.
    In: Australian Accounting Review.
    RePEc:bla:ausact:v:28:y:2018:i:4:p:556-576.

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13. The Impact of IFRS in Brazil: The Legacy of Mandatory Book‐tax Conformity. (2018). Nakao, Silvio Hiroshi ; Gray, Sidney J.
    In: Australian Accounting Review.
    RePEc:bla:ausact:v:28:y:2018:i:4:p:482-495.

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14. Convergence of accounting standards and financial reporting externality: evidence from mandatory IFRS adoption. (2018). Gao, RU ; Sidhu, Baljit K.
    In: Accounting and Finance.
    RePEc:bla:acctfi:v:58:y:2018:i:3:p:817-848.

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15. Does IFRSs adoption contribute to the protection of minority investors?. (2018). NACHESCU, MIRUNA ; Dima, Stefana Maria.
    In: The Audit Financiar journal.
    RePEc:aud:audfin:v:16:y:2018:i:152:p:584.

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16. Board characteristics and the value relevance of fair values. (2017). Siekkinen, Jimi.
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17. Public oversight systems for statutory auditors in the European Union. (2017). Garcia Osma, Beatriz ; Cristobal, Elena Heras ; Gisbert, Ana.
    In: European Journal of Law and Economics.
    RePEc:kap:ejlwec:v:44:y:2017:i:3:d:10.1007_s10657-014-9460-1.

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18. How should we estimate value-relevance models? Insights from European data. (2017). Vasilakis, Chrysovalantis ; Onali, Enrico ; Ginesti, Gianluca.
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19. Conservative Accounting, IFRS Convergence and Cash Dividend Payments: Evidence from China. (2017). Bradford, William ; Zhu, Song ; Chen, Chao.
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20. The Impact of Different Accounting Reporting Methods on the Informativeness of Research and Development Costs: IFRS Compared to U.S. GAAP. (2016). Dugan, Michael T ; McEldowney, John E ; Turner, Elizabeth H ; Wheatley, Clark M.
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21. Reflections on M&A accounting from AOL’s acquisition of Time Warner. (2016). Healy, Paul M.
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22. Information content of IFRS versus domestic accounting standards: evidence from mandatory IFRS adoption in Israel. (2016). Shaw, Lewis ; Weihs, Hagit ; Markelevich, Ariel.
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23. IFRS Adoption, Extent of Disclosure, and Perceived Corruption: A Cross-Country Study. (2016). Monem, Reza M ; Houqe, Muhammad Nurul.
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24. An Investigation into the Potential Adoption of International Financial Reporting Standards in the United States: Implications and Implementation. (2016). Wise, Victoria ; Hossain, Mahmud ; Chatterjee, Bikram ; Tan, Aldys .
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25. Did the Mandatory Adoption of IFRS Affect the Earnings Quality of Canadian Firms?. (2015). Sun, Jerry ; Liu, Guoping.
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26. Sins of Omission in Value Relevance Empirical Studies. (2015). Onali, Enrico ; Ginesti, Gianluca.
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27. The Accounting Standardization System in Portugal and Its First-Time Adoption Effects in the Olive and Cork Tree Cultures. (2015). Marques, Sandra Gabi ; Ferreira, Marta Jose ; da Silva, Jonas ; Do, Graca Maria .
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28. LES ENJEUX DE LAPPLICATION DES NORMES IAS-IFRS : LETUDE DES PREPARATEURS DES COMPTES, UNE PERSPECTIVE DE RECHERCHE ENCORE INEXPLOREE. (2015). Jerman, Lambert.
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29. An empirical comparison of the effect of XBRL on audit fees in the US and Japan. (2015). Shan, Yuan George ; Troshani, Indrit ; Richardson, Grant.
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30. The effects of mandatory IFRS adoption and conditional conservatism on European bank values. (2015). Spathis, Charalambos ; Manganaris, Panayotis ; Dasilas, Apostolos.
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31. Value relevance, earnings management and corporate governance in China. (2015). Shan, Yuan George.
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32. Contractibility and Transparency of Financial Statement Information Prepared Under IFRS: Evidence from Debt Contracts Around IFRS Adoption. (2015). Ball, Ray ; Li, XI ; Shivakumar, Lakshmanan.
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33. Stale and Scale Effects in Markets-Based Accounting Research: Evidence from the Valuation of Dividends. (2014). Goncharov, Igor ; Veenman, David.
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34. Changes in the value relevance of goodwill accounting following the adoption of IFRS 3. (2014). Hamberg, Mattias ; Beisland, Leif-Atle.
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35. Are IFRS value-relevant for separate financial statements? Evidence from the Italian stock market. (2014). Palea, Vera.
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36. How has the international harmonization of financial reporting standards affected merger premiums within the European Union?. (2014). Ratnaike, Yasanji C. ; Alsharairi, Malek ; Bozos, Konstantinos.
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37. Value relevance of human capital based disclosures: Moderating effects of labor productivity, investor sentiment, analyst coverage and audit quality. (2014). Wickramanayake, Jayasinghe ; Sinnakkannu, Jothee ; Stewart, Errol ; Samudhram, Ananda.
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38. Does transition to IFRS substantially affect key financial ratios in shareholder-oriented common law regimes? Evidence from the UK. (2014). Lueg, Rainer ; Punda, Pawel ; Burkert, Michael.
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39. Relevance of Differences between Net Income based on IFRS and Domestic Standards for European Firms. (2014). Zhuang, Zili ; Landsman, Wayne R. ; Barth, Mary E. ; Young, Danqing.
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40. The Value Relevance of Accounting Numbers Under International Financial Reporting Standards. (2014). Martinez, Juana Aledo ; Lin, Henghsiu .
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41. IAS/IFRS and Financial Reporting Quality: Lessons from the European Experience.. (2013). Palea, Vera.
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42. The impact of mandatory IFRS adoption on the earnings--returns relation. (2013). Kang, Wensheng.
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43. Costs of mandatory international financial reporting standards: Evidence of reduced accrual reliability. (2013). .
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44. Has accounting quality increased in Europe after IFRS adoption?. (2013). Raffournier, Bernard.
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45. International Financial Reporting Standards and the value relevance of R&D expenditures: Pre and post IFRS analysis. (2013). Liang, Shuang ; Shah, Syed Zulfiqar Ali, ; Akbar, Saeed.
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46. Measuring the impact of international reporting standards on market performance of publicly traded companies. (2013). Tervo, Wayne ; Smith, Murphy L ; Grossman, Amanda M.
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47. The impact of IFRS on accounting quality: Evidence from Greece. (2013). Kousenidis, Dimitrios ; Asteriou, Dimitrios ; Leventis, Stergios ; Dimitropoulos, Panagiotis E.
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48. The Value Relevance of Direct Cash Flows under International Financial Reporting Standards. (2013). Clacher, Iain ; Hodgson, Allan ; Ricquebourg, Alan Duboisee .
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49. Are IFRS Value-Relevant for Separate Financial Statements? Evidence from the Italian Stock Market. (2012). Palea, Vera.
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50. Intended and unintended consequences of mandatory IFRS adoption: A review of extant evidence and suggestions for future research. (2012). Sellhorn, Thorsten ; Brüggemann, Ulf ; Bruggemann, Ulf ; Hitz, Jorg-Markus.
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