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2. International Public Sector Accounting Standards and Economic Growth: An International Study of IPSAS Adoption and Experience. (2024). ben Slama, Fatma.
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3. Stock co‐movement and governance bundles: Does the quality of national governance moderate this relationship?. (2023). Lodh, Suman ; Nandy, Monomita ; Egwuonwu, Ambrose.
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4. Foreign ownership and national governance quality affect liquidity risk – case in Vietnam. (2023). Dat, Pham Tien ; Trung, Kim Quoc.
   In: Cogent Business & Management.
   RePEc:taf:oabmxx:v:10:y:2023:i:2:p:2244752.

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5. IFRS Adoption and the Financial Statements Comparability: The Case of Russia and Canada. (2022). Dolgikh, Tatiana.
   In: European Financial and Accounting Journal.
   RePEc:prg:jnlefa:v:2022:y:2022:i:1:id:265:p:7-24.

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6. The influence of cultural diversity on the convergence of IFRS: evidence from Nigeria IFRS implementation. (2020). Edeigba, Jude ; Amenkhienan, Felix ; Gan, Christopher.
   In: Review of Quantitative Finance and Accounting.
   RePEc:kap:rqfnac:v:55:y:2020:i:1:d:10.1007_s11156-019-00837-0.

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7. Regulatory influences on CSR practices within banks in an emerging economy: Do banks merely comply?. (2020). Bose, Sudipta ; Johns, Raechel ; Khan, Habib Zaman.
   In: CRITICAL PERSPECTIVES ON ACCOUNTING.
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8. Research on International Standards on Auditing: Literature synthesis and opportunities for future research. (2019). Sihvonen, Jukka ; Haapamaki, Elina.
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9. Ideological hegemony and consent to IFRS: Insights from practitioners in Greece. (2019). Georgiou, Omiros ; Mantzari, Elisavet.
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10. Drivers of institutional change around the world: The case of IFRS. (2018). Roosenboom, Peter ; Koning, Miriam ; Mertens, Gerard.
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11. Layering of IFRS and Dual Institutionality of Accounting Standards in Belarus. (2017). Alexander, David ; Alon, Anna.
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    RePEc:taf:acceur:v:14:y:2017:i:3:p:261-278.

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12. Does the Auditor Have a Direct Influence on the Financial Statement Quality?. (2017). Dolgikh, Tatiana.
    In: European Financial and Accounting Journal.
    RePEc:prg:jnlefa:v:2017:y:2017:i:2:id:182:p:73-90.

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13. IFRS and Saudi accounting standards: a critical investigation. (2017). Nurunnabi, Mohammad.
    In: International Journal of Disclosure and Governance.
    RePEc:pal:ijodag:v:14:y:2017:i:3:d:10.1057_s41310-017-0020-0.

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14. SECs acceptance of IFRS-based financial reporting: An examination based in institutional theory. (2016). Dwyer, Peggy D ; Alon, Anna.
    In: Accounting, Organizations and Society.
    RePEc:eee:aosoci:v:48:y:2016:i:c:p:1-16.

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15. The IFRS Adoption Reform through the Lens of Neoinstitutionalism: The Case of the Russian Federation. (2016). Kim, Oksana.
    In: The International Journal of Accounting.
    RePEc:eee:accoun:v:51:y:2016:i:3:p:345-362.

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1. The Impact of Adoption of International Financial Reporting Standard on Quality of Accounting Information in South Sudan: A Case Study of Kenya Commercial Bank and Cooperative Bank. (2023). Chuol, Gatluak Gach ; Peter, Anthony Duku.
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2. Cross-Country Research on Earnings Quality: A Literature Review and Future Opportunities. (2020). Enomoto, Masahiro.
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3. Bank Earnings Smoothing During Mandatory IFRS adoption in Nigeria. (2018). Ozili, Peterson ; Outa, Erick R.
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4. The impact of accounting laws and standards on bank risks: Evidence from transition countries. (2018). Zhu, Yun ; Fang, Yiwei ; Li, Lingxiang ; Fornaro, James.
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5. Transparency and firm innovation. (2018). Zhong, Rong.
   In: Journal of Accounting and Economics.
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6. Does improved disclosure lead to higher executive compensation? Evidence from the conversion to IFRS and the dual-class share system in China. (2018). Shi, Zhen ; Lu, Jun.
   In: Journal of Corporate Finance.
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7. The impact of IFRS adoption on the accuracy and dispersion of analysts forecasts in the Brazilian stock market. (2018). Magnani, Vincius M ; Gatsios, Rafael C ; Lima, Fabiano G.
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8. The Impact of Mandatory International Financial Reporting Standards Adoption on Investment Efficiency: Standards, Enforcement, and Reporting Incentives. (2018). Gao, RU ; Sidhu, Baljit K.
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9. The effects of mandatory IFRS adoption on financial analysts’ forecast: Evidence from Jordan. (2017). Masoud, Najeb ; Ntim, Collins G.
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10. Hearing Foreigners’ Voices: Unprecedented Communication for Hearing Foreigners’ Voices in Saudi Arabia. (2017). Bakur, Alaa.
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11. Nation-Building, Nationalism and Wars. (2017). Riboni, Alessandro ; Reich, Bryony.
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12. Identifying the provisioning policies of Belgian banks. (2017). Arbak, Emrah.
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13. Identifying the provisioning policies of Belgian banks. (2017). Arbak, Emrah.
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14. Does the requirement of an engagement partner signature improve financial analysts’ information environment in the United Kingdom?. (2017). Liu, Shirley.
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15. International Financial Reporting Standards Convergence and Quality of Accounting Information: Evidence from Indonesia. (2017). Sulong, Zunaidah ; Mukhtaruddin, Mukhtaruddin ; Fuadah, Luk Luk ; Yusrina, Hasyyati.
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16. Nation-Building, Nationalism, and Wars. (2017). Riboni, Alessandro ; Reich, Bryony ; Alesina, Alberto.
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17. The effect of IFRS mandatory adoption on the information asymmetry. (2016). Boujelbene, Younes ; Wali, Senda ; Turki, Hela ; Ntim, Collins Gyakari.
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18. Comparability of financial reports: A literature review of most recent studies. (2016). Pantic, B.
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20. A review of the IFRS adoption literature. (2016). Li, XI ; Shivakumar, Lakshmanan ; de George, Emmanuel T.
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21. Cross-market information transfers of ADR firms: An investigation of emerging market economies. (2016). Bazaz, Mohammad S ; Senteney, Michael H.
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22. The association between earnings quality and the cost of equity capital: Evidence from the UK. (2016). Eliwa, Yasser ; Abraham, Santhosh ; Haslam, Jim.
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23. Segment Disclosure Quantity and Quality under IFRS 8: Determinants and the Effect on Financial Analysts Earnings Forecast Errors. (2016). Andre, Paul ; Moldovan, Rucsandra ; Filip, Andrei.
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24. The effect of voluntary IFRS adoption by unlisted fi rms on earnings quality and the cost of debt: empirical evidence from Korea. (2015). Lee, Young Hwan ; Kang, Sun A ; Cho, Sangmin.
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25. Earnings Management in Europe Post IFRS: Do Cultural Influences Persist?. (2015). Lin, Zhiwei ; Kang, Tony ; Gray, Sidney J ; Tang, Qingliang.
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26. Why Do Firms Write Off Their Goodwill? A Comparison of Different Accounting Systems. (2015). Ramassa, Paola ; Sorrentino, Marco ; Avallone, Francesco ; Gabbioneta, Claudia.
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27. Efectos de la reforma contable en el patrimonio neto consolidado a 1 de enero de 2008 de los grupos españoles que no aplican normativa NIIF. (2015). Rodríguez-Ariza, Lázaro ; del Corte, Javier Montoya ; Ortiz, Javier Legaz .
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28. When did analyst forecast accuracy benefit from increased cross-border comparability following IFRS adoption in the EU?. (2015). Walker, Martin ; Petaibanlue, Jirada ; Lee, Edward.
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29. The non-diversifiable risk of financial reporting system: Evidence from the German market. (2015). Lin, Yan-Ting ; Nienhaus, Martin.
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30. A Comparison of Between-Country Measures of Legal Setting and Enforcement of Accounting Standards. (2015). Brown, Philip ; Preiato, John ; Tarca, Ann.
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31. IPSAS IMPLEMENTATION AND PERSPECTIVES FOR EPSAS IMPLEMENTATION AT THE EUROPEAN UNION LOCAL GOVERNMENT LEVELS. (2015). TIRON TUDOR, ADRIANA ; Oprisor, Tudor ; Nistor, Cristina Silvia ; Crisan, Andrei-Razvan ; Tiron-Tudor, Adriana.
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32. TOURISM GLOBALIZATION. THE CASE OF ROMANIA. (2015). Gica, Oana Adriana ; Balint, Cristina Ioana.
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33. SPILLOVER EFFECTS FROM FOREIGN DIRECT INVESTMENT TO LOCAL SMES. AN EMPIRICAL STUDY. (2015). Marinescu, Nicolae.
    In: JOURNAL STUDIA UNIVERSITATIS BABES-BOLYAI NEGOTIA.
    RePEc:bbn:journl:2016_1_2_marinescu.

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34. STRATEGIES AND STRUCTURES OF POLISH SMEs. (2015). Mierzejewska, Wioletta.
    In: JOURNAL STUDIA UNIVERSITATIS BABES-BOLYAI NEGOTIA.
    RePEc:bbn:journl:2016_1_1_mierzejewska.

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35. Does mandatory IFRS adoption improve information quality in low investor protection countries?. (2014). van Zijl, Tony ; Easton, Samuel ; Houqe, Muhammad Nurul.
    In: Journal of International Accounting, Auditing and Taxation.
    RePEc:eee:jiaata:v:23:y:2014:i:2:p:87-97.

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36. Corporate governance and the information environment: Evidence from Chinese stock markets. (2014). Vergauwe, Skrlan ; Zhang, Qiyu.
    In: International Review of Financial Analysis.
    RePEc:eee:finana:v:36:y:2014:i:c:p:106-119.

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37. Early Adoption of IFRS as a Strategic Response to Transnational and Local Influences. (2014). Dwyer, Peggy D. ; Alon, Anna.
    In: The International Journal of Accounting.
    RePEc:eee:accoun:v:49:y:2014:i:3:p:348-370.

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38. 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.
    In: Journal of Business Finance & Accounting.
    RePEc:bla:jbfnac:v:41:y:2014:i:3-4:p:297-327.

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39. Measurement of Formal Convergence of Vietnamese Accounting Standards with IFRS. (2014). Gong, Guangming ; Nguyen, Anh Tuan.
    In: Australian Accounting Review.
    RePEc:bla:ausact:v:24:y:2014:i:2:p:182-197.

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40. The valuation properties of earnings and book values reported under IAS, domestic GAAP and U.S. GAAP: Evidence from China, Hong Kong, Japan, Korea and Singapore. (2013). Vichitsarawong, Thanyaluk ; Sun, LI ; Li, LI.
    In: Advances in accounting.
    RePEc:eee:advacc:v:29:y:2013:i:2:p:278-285.

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41. The impact of IFRS on accounting quality: Evidence from Greece. (2013). Kousenidis, Dimitrios ; Asteriou, Dimitrios ; Leventis, Stergios ; Dimitropoulos, Panagiotis E.
    In: Advances in accounting.
    RePEc:eee:advacc:v:29:y:2013:i:1:p:108-123.

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42. Voluntary adoption of IFRS: A study of determinants for UK unlisted firms. (2012). Andre, Paul ; Yang, Dan ; Walton, Peter.
    In: Post-Print.
    RePEc:hal:journl:hal-00935013.

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43. Mandatory IFRS adoption and its impact on analysts forecasts. (2012). Jiao, Tao ; Roosenboom, Peter ; Koning, Miriam ; Mertens, Gerard.
    In: International Review of Financial Analysis.
    RePEc:eee:finana:v:21:y:2012:i:c:p:56-63.

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44. Could IFRS Replace US GAAP? A Comparison of Earnings Attributes and Informativeness in the US Market*. (2011). Jørgensen, Bjørn ; Gordon, Elizabeth A ; Linthicum, Cheryl L.
    In: Working Papers.
    RePEc:tsa:wpaper:0066acc.

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45. Globalisation of accounting standards and competitive posture of Indian companies. (2011). Gupta, P K ; Singhania, Monica.
    In: Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis.
    RePEc:mup:actaun:actaun_2011059020279.

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46. International differences in IFRS policy choice: A research note. (2010). Kvaal, Erlend ; Nobes, Christopher.
    In: Accounting and Business Research.
    RePEc:taf:acctbr:v:40:y:2010:i:2:p:173-187.

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47. Commentary: Has Australia (or Any Other Jurisdiction) ‘Adopted’ IFRS?. (2010). ZEFF, STEPHEN A. ; Nobes, Christopher W..
    In: Australian Accounting Review.
    RePEc:bla:ausact:v:20:y:2010:i:2:p:178-184.

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48. Disclosure and the Cost of Capital: Evidence from the Markets Reaction to Firm Voluntary Adoption of IAS. (2009). Karamanou, Irene ; Nishiotis, George P..
    In: Journal of Business Finance & Accounting.
    RePEc:bla:jbfnac:v:36:y:2009-09:i:7-8:p:793-821.

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49. Compliance with IFRS disclosure requirements and individual analysts’ forecast errors. (2008). Harless, David ; Tondkar, Rasoul H ; Hodgdon, Christopher ; Adhikari, Ajay.
    In: Journal of International Accounting, Auditing and Taxation.
    RePEc:eee:jiaata:v:17:y:2008:i:1:p:1-13.

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50. Analyzing the German accounting triad -- Accounting Premium for IAS/IFRS and U.S. GAAP vis-à-vis German GAAP?. (2008). Vogler, Oliver ; Ernstberger, Jurgen.
    In: The International Journal of Accounting.
    RePEc:eee:accoun:v:43:y:2008:i:4:p:339-386.

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51. Does accounting choice influence US investment in non‐US companies? Evidence from US institutional investment in Australian companies. (2008). Chugh, Shrutika ; Fargher, Neil.
    In: Accounting and Finance.
    RePEc:bla:acctfi:v:48:y:2008:i:1:p:99-121.

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52. The Association Between Web‐Based Corporate Performance Disclosure and Financial Analyst Behaviour Under Different Governance Regimes. (2007). Magnan, Michel ; Aerts, Walter ; Cormier, Denis.
    In: Corporate Governance: An International Review.
    RePEc:bla:corgov:v:15:y:2007:i:6:p:1301-1329.

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53. Effects of database choice on international accounting research. (2006). GILL-DE-ALBORNOZ, BELEN ; Garcia Osma, Beatriz ; Juan Manuel Garcia Lara, ; Belen Gill de Albornoz Noguer, .
    In: Abacus.
    RePEc:bla:abacus:v:42:y:2006:i:3-4:p:426-454.

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54. Accounting standards and information: inferences from cross-listed financial firms. (2005). Clinton, Nathanael ; Ammer, John ; Nini, Gregory P..
    In: International Finance Discussion Papers.
    RePEc:fip:fedgif:843.

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