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1. Economic Consequences of IFRS Adoption: The Role of Changes in Disclosure Quality. (2021). Verdi, Rodrigo S ; Naranjo, Patricia ; Venkatachalam, Mohan ; Siciliano, Gianfranco.
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2. Balance Sheet Model for Small Economic Entities. (2021). Chlodnicka, Halina ; Zimon, Grzegorz.
   In: Journal of International Business Research and Marketing.
   RePEc:mgs:jibrme:v:6:y:2021:i:2:p:7-11.

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3. Prioritizing and Establishing Cause and Effect Relationships Among Financial Reporting Quality Metrics. (2020). Singh, Jatinder P ; Kumar, Ashwani.
   In: Vision.
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4. What Happens If Private Accounting Information Becomes Public? Small Firms€™ Access to Bank Debt. (2020). Loy, Thomas ; Deno, Snjeana ; Homburg, Carsten.
   In: Entrepreneurship Theory and Practice.
   RePEc:sae:entthe:v:44:y:2020:i:6:p:1091-1111.

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5. IFRS Adoption and Accounting Conservatism of Japanese Firms with Governance System Transition. (2020). Takeda, Fumiko ; Shimamoto, Konosuke.
   In: International Advances in Economic Research.
   RePEc:kap:iaecre:v:26:y:2020:i:2:d:10.1007_s11294-020-09788-y.

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6. Earnings Management and Stock Market Listing. (2020). Yasuda, Yukihiro ; Kim, Hyonok.
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   RePEc:hit:hcfrwp:g-1-24.

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7. The Role of National Culture in International Financial Reporting Standards Adoption. (2020). Ntim, Collins ; El-Helaly, Moataz ; Soliman, Mark.
   In: Research in International Business and Finance.
   RePEc:eee:riibaf:v:54:y:2020:i:c:s0275531919308396.

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8. The impact of financial development, IFRS, and rule of LAW on foreign investments: A cross-country analysis. (2020). Akisik, Orhan.
   In: International Review of Economics & Finance.
   RePEc:eee:reveco:v:69:y:2020:i:c:p:815-838.

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9. IFRS adoption and seasoned equity offering underperformance. (2020). van Zijl, Tony ; Opare, Solomon ; Houqe, Muhammad Nurul.
   In: Pacific-Basin Finance Journal.
   RePEc:eee:pacfin:v:61:y:2020:i:c:s0927538x18304190.

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10. Integrated reporting and earnings quality: The moderating effect of agency costs. (2020). Obeng, Victoria A ; Miglani, Seema ; Ahmed, Kamran.
    In: Pacific-Basin Finance Journal.
    RePEc:eee:pacfin:v:60:y:2020:i:c:s0927538x19305499.

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11. Conditional accounting conservatism: Exploring the impact of changes in institutional frameworks in four countries. (2020). van Zyl, Warrick ; Heaney, Richard ; Moy, Melissa ; Tarca, Ann.
    In: Journal of Contemporary Accounting and Economics.
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12. The relationship between a firm’s information environment and its cash holding decision. (2020). Gao, RU ; Clarkson, Peter ; Herbohn, Kathleen.
    In: Journal of Contemporary Accounting and Economics.
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13. Maximising international returns: Impact of IFRS on foreign direct investments. (2020). Golubeva, Olga.
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14. The impact of institutional and cultural factors on the use of non-GAAP financial measures. International evidence from the oil and gas industry. (2020). Di Lascio, F. Marta L. ; Gardini, Silvia ; Visani, Franco ; Marta, F.
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15. IFRS and accounting quality: Additional evidence from Korea. (2020). Key, Kimberly G ; Kim, Jeong Youn.
    In: Journal of International Accounting, Auditing and Taxation.
    RePEc:eee:jiaata:v:39:y:2020:i:c:s1061951820300070.

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16. Diffusion theory, national corruption and IFRS adoption around the world. (2020). Ntim, Collins ; El-Helaly, Moataz ; Al-Gazzar, Manar.
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19. The role of the national institutional environment in IFRS convergence: a new approach. (2020). Cao, June ; Patel, Chris.
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20. Mandatory IFRS Adoption and the Role of Accounting Earnings in CEO Turnover. (2019). Wu, Joanna Shuang ; Zhang, Ivy Xiying.
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21. Mandatory IFRS adoption and analyst forecast accuracy: the role of financial statement-based forecasts and analyst characteristics. (2019). Yohn, Teri Lombardi ; Pronobis, Paul ; Demmer, Matthias.
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22. Using Financial Accounting Information for Evaluation and Control. (2019). Traistaru, Nicoleta Ileana ; Surgun, Monika Brigitte ; Ungureanu, Hrisanta Cristina ; Burlacu, Georgiana ; Vranceanu, Aurelian.
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23. Informal institutions and managers’ earnings management choices: Evidence from IFRS-adopting countries. (2019). Zakaria, Idlan ; Halabi, Hussein ; Alshehabi, Ahmad.
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24. Firm value and market liquidity around the adoption of common accounting standards. (2019). Jiang, XU ; Gao, Pingyang ; Zhang, Gaoqing.
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25. Accrual anomaly and mandatory adoption of IFRS: Evidence from Germany. (2019). Lin, Steve ; Kim, Junghoon.
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26. THE QUALITY OF FINANCIAL REPORTING IN THE CONTEXT OF ADOPTING IFRS. (2019). Florina, Glavan Roxana.
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28. The determinants and valuation effects of classification choice on the statement of cash flows. (2018). Karamanou, Irene ; Charitou, Andreas ; Kopita, Anastasia.
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29. Bank Earnings Smoothing During Mandatory IFRS adoption in Nigeria. (2018). Ozili, Peterson ; Outa, Erick R.
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30. Bank Income Smoothing in South Africa: Role of Ownership, IFRS and Economic fluctuation. (2018). Ozili, Peterson ; Outa, Erick R.
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31. Voluntary application of IFRS by unlisted companies: evidence from the Italian context. (2018). Fabio, Costanza.
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32. Mandatory IFRS Adoption and Earnings Quality: Evidence from the UK. (2018). Masaadeh, Raaed ; Almaharmeh, Mohammad Issa.
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33. Does the IFRS Effect Continue? An International Comparison. (2018). Kang, Sun Min ; Hur, Kang Sung ; Hwang, In Tae.
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35. The impact of IFRS 8 on financial analysts’ earnings forecast errors: EU evidence. (2018). Roberts, Clare ; Zalata, Alaa Mansour ; Aboud, Ahmed.
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36. A reinvestigation into accounting quality following global IFRS adoption: Evidence via earnings distributions. (2018). Trimble, Madeline.
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37. Examination of real and accrual earnings management: A cross-country analysis of legal origin under IFRS. (2018). Yelkenci, Tezer ; Oz, Ibrahim Onur.
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39. Incorrect Inferences When Using Residuals as Dependent Variables. (2018). Chen, Wei ; Melessa, Samuel ; Hribar, Paul.
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40. The Impact of IFRS in Brazil: The Legacy of Mandatory Book‐tax Conformity. (2018). Nakao, Silvio Hiroshi ; Gray, Sidney J.
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41. Convergence of accounting standards and financial reporting externality: evidence from mandatory IFRS adoption. (2018). Gao, RU ; Sidhu, Baljit K.
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42. 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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43. Mandatory IFRS adoption: the trade-off between accrual-based and real earnings management. (2017). Ipino, Elisabetta ; Parbonetti, Antonio.
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45. Conservative Accounting, IFRS Convergence and Cash Dividend Payments: Evidence from China. (2017). Bradford, William ; Zhu, Song ; Chen, Chao.
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47. The Economics of Disclosure and Financial Reporting Regulation: Evidence and Suggestions for Future Research. (2016). Leuz, Christian ; Wysocki, Peter D.
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48. Do IFRS‐Based Earnings Announcements Have More Information Content than Canadian GAAP‐Based Earnings Announcements?. (2015). Khan, Shahid ; Wright, Michael ; Anderson, Mark ; Warsame, Hussein.
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49. Earnings Quality: Evidence from Canadian Firms Choice between IFRS and U.S. GAAP. (2015). Jørgensen, Bjørn ; Gordon, Elizabeth A ; Linthicum, Cheryl L ; Burnett, Brian M ; Jorgensen, Bjorn N.
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50. Assessing Nigeria€™s Journey towards IFRS Adoption. (2013). Baba, Bello Usman.
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