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Drivers of institutional change around the world: The case of IFRS. (2018). Roosenboom, Peter ; Koning, Miriam ; Mertens, Gerard.
In: Journal of International Business Studies.
RePEc:pal:jintbs:v:49:y:2018:i:3:d:10.1057_s41267-017-0123-7.

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  2. The impact of digitalisation on corporate governance in Australia. (2022). Riaz, Zahid ; Ray, Sangeeta.
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  3. Public sector organizations and agricultural catch-up dilemma in emerging markets: The orchestrating role of Embrapa in Brazil. (2021). Parente, Ronaldo ; Melo, Marne ; Vasconcelos, Flavio ; Andrews, Daniel ; Kumaraswamy, Arun.
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  4. Does foreign direct investment promote institutional development in Africa?. (2021). Filippaios, Fragkiskos ; Lee, Soo-Hee ; Fon, Roger ; Stoian, Carmen.
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  5. Does foreign direct investment promote institutional development in Africa?. (2021). Filippaios, Fragkiskos ; Lee, Soohee ; Fon, Roger Mongong ; Stoian, Carmen.
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    RePEc:eee:jiaata:v:34:y:2019:i:c:p:49-68.

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  22. Corporate social responsibility and income smoothing: Supply chain perspectives. (2019). Chen, Yun-Shan ; Lin, Suming ; Chiu, She-Chih ; Wu, Kuan-Hsun.
    In: Journal of Business Research.
    RePEc:eee:jbrese:v:97:y:2019:i:c:p:76-93.

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  23. Optimal vs satisfactory transparency: The impact of global macroeconomic fluctuations on corporate competitiveness. (2019). Oxelheim, Lars.
    In: International Business Review.
    RePEc:eee:iburev:v:28:y:2019:i:1:p:190-206.

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  24. Unintended effects of IFRS adoption on earnings management: The case of Latin America. (2019). Winkelried, Diego ; Mongrut, Samuel.
    In: Emerging Markets Review.
    RePEc:eee:ememar:v:38:y:2019:i:c:p:377-388.

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  25. Ideological hegemony and consent to IFRS: Insights from practitioners in Greece. (2019). Georgiou, Omiros ; Mantzari, Elisavet.
    In: CRITICAL PERSPECTIVES ON ACCOUNTING.
    RePEc:eee:crpeac:v:59:y:2019:i:c:p:70-93.

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  26. Country-level corruption and accounting choice: Research & development capitalization under IFRS. (2019). Tsalavoutas, Ioannis ; Mazzi, Francesco ; Slack, Richard ; Tsoligkas, Fanis.
    In: The British Accounting Review.
    RePEc:eee:bracre:v:51:y:2019:i:5:s0890838919300241.

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  27. Adoption of International Financial Reporting Standards (IFRSs) and their Impact on Loan Terms: Kosovo Case. (2019). Ismajli, Hysen ; Perjuci, Edona ; Bunjaku, Ardiana.
    In: The Audit Financiar journal.
    RePEc:aud:audfin:v:17:y:2019:i:153:p:124.

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  28. Relationship between Experts and Enterprises Viewed via the IFRS Application: An Empirical Study in Vietnam. (2019). Anh, Tu Chuc ; le Thi, Oanh.
    In: Asian Economic and Financial Review.
    RePEc:asi:aeafrj:2019:p:946-963.

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  29. The determinants and valuation effects of classification choice on the statement of cash flows. (2018). Karamanou, Irene ; Charitou, Andreas ; Kopita, Anastasia.
    In: Accounting and Business Research.
    RePEc:taf:acctbr:v:48:y:2018:i:6:p:613-650.

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  30. Discretionary accounting choices: the case of IAS 19 pension accounting. (2018). Keller, Tobias ; Glaum, Martin ; Street, Donna L.
    In: Accounting and Business Research.
    RePEc:taf:acctbr:v:48:y:2018:i:2:p:139-170.

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  31. Drivers of institutional change around the world: The case of IFRS. (2018). Roosenboom, Peter ; Koning, Miriam ; Mertens, Gerard.
    In: Journal of International Business Studies.
    RePEc:pal:jintbs:v:49:y:2018:i:3:d:10.1057_s41267-017-0123-7.

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  32. IFRS 9 in credit risk modelling Evidence from SLOOS for Poland. (2018). Prorokowski, Lukasz.
    In: Bank i Kredyt.
    RePEc:nbp:nbpbik:v:49:y:2018:i:6:p:639-670.

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  33. Mandatory IFRS Adoption and Analyst Coverage: Evidence from the UK. (2018). Almaharmeh, Mohammad Issa ; Al-Mawali, Hamzah ; Obeidat, Ghassan.
    In: Modern Applied Science.
    RePEc:ibn:masjnl:v:12:y:2018:i:11:p:435.

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  34. Mandatory IFRS Adoption and Earnings Quality: Evidence from the UK. (2018). Masaadeh, Raaed ; Almaharmeh, Mohammad Issa.
    In: Modern Applied Science.
    RePEc:ibn:masjnl:v:12:y:2018:i:11:p:197.

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  35. Information Asymmetry in the Post-IFRS Adoption Period: Evidence from Developing Countries. (2018). , Juniarti.
    In: GATR Journals.
    RePEc:gtr:gatrjs:afr164.

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  36. The predictive ability of entity-wide geographic sales disclosures: IAS 14R versus IFRS 8. (2018). Cereola, Sandra J ; Nichols, Nancy B ; Street, Donna L.
    In: Research in Accounting Regulation.
    RePEc:eee:reacre:v:30:y:2018:i:2:p:121-130.

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  37. The impact of IFRS 8 on financial analysts’ earnings forecast errors: EU evidence. (2018). Roberts, Clare ; Zalata, Alaa Mansour ; Aboud, Ahmed.
    In: Journal of International Accounting, Auditing and Taxation.
    RePEc:eee:jiaata:v:33:y:2018:i:c:p:2-17.

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  38. 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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  39. Managers’ segment disclosure choices under IFRS 8: EU evidence. (2018). Roberts, Clare ; Aboud, Ahmed.
    In: Accounting forum.
    RePEc:eee:accfor:v:42:y:2018:i:4:p:293-308.

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  40. THE IMPACT OF IFRS ADOPTION IN EMERGING ECONOMIES. (2018). Liviu-Alexandru, Tudor.
    In: Annals - Economy Series.
    RePEc:cbu:jrnlec:y:2018:v:6:p:152-157.

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  41. International Differences in Accounting Practices Under IFRS and the Influence of the US. (2018). Branco, Manuel ; Sarquis, Raquel ; Magro, Nuno ; Loureno, Isabel Costa.
    In: Australian Accounting Review.
    RePEc:bla:ausact:v:28:y:2018:i:4:p:468-481.

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  42. The Economic Effects of IFRS Goodwill Reporting. (2018). Cavero, Jose Antonio ; Martinez, Araceli Amoros.
    In: Australian Accounting Review.
    RePEc:bla:ausact:v:28:y:2018:i:3:p:309-322.

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  43. 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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  44. Determinants of discretionary fair value measurements: the case of Level 3 assets in the banking sector. (2018). Percy, Majella ; Stewart, Jenny ; Hu, Fang ; Yao, Daifei.
    In: Accounting and Finance.
    RePEc:bla:acctfi:v:58:y:2018:i:2:p:561-597.

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  45. The Impact of Mandatory International Financial Reporting Standards Adoption on Investment Efficiency: Standards, Enforcement, and Reporting Incentives. (2018). Gao, RU ; Sidhu, Baljit K.
    In: Abacus.
    RePEc:bla:abacus:v:54:y:2018:i:3:p:277-318.

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  46. Accruals quality, managers’ incentives and stock market reaction: evidence from Europe. (2017). Pereira, Claudia ; Cerqueira, Antonio.
    In: Applied Economics.
    RePEc:taf:applec:v:49:y:2017:i:16:p:1606-1626.

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  47. Layering of IFRS and Dual Institutionality of Accounting Standards in Belarus. (2017). Alexander, David ; Alon, Anna.
    In: Accounting in Europe.
    RePEc:taf:acceur:v:14:y:2017:i:3:p:261-278.

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  48. 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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  49. 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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  50. Mandatory IFRS adoption in Brazil and firm value. (2017). Sampaio, Joelson ; Brunassi, Vinicius Augusto ; Netto, Humberto Gallucci.
    In: Textos para discussão.
    RePEc:fgv:eesptd:442.

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  51. Interpreting the European Union’s IFRS Endorsement Criteria: The Case of IFRS 9. (2016). Bischof, Jannis ; Daske, Holger.
    In: Accounting in Europe.
    RePEc:taf:acceur:v:13:y:2016:i:2:p:129-168.

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  52. IFRS, Environnement Informationnel et Pertinence des chiffres comptables. (2016). Turki, Hela ; Boujelbene, Younes ; Wali, Senda.
    In: Post-Print.
    RePEc:hal:journl:hal-01901074.

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  53. Lintégration des normes comptables internationales IAS-IFRS dans les systèmes comptables francophones : cas du Système Comptable Financier algérien. (2016). Khouatra, Djamel.
    In: Post-Print.
    RePEc:hal:journl:hal-01901025.

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  54. La diversité des sources dinterprétation et dapplication des normes comptables internationales ; un frein à la convergence de la pratique. (2016). Hamadi, Mohamed Taieb ; Khlif, Wafa ; el Omari, Sami.
    In: Post-Print.
    RePEc:hal:journl:hal-01900554.

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  55. 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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  56. 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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  57. CEO Pay Contracts and IFRS Reconciliations. (2015). Walker, Martin ; Stathopoulos, Konstantinos ; Voulgaris, Georgios.
    In: European Accounting Review.
    RePEc:taf:euract:v:24:y:2015:i:1:p:63-93.

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  58. SEDUCTIVE ROUTE TOWARDS CONVERGENCE DISCLOSURE: IFRS FOR SMEs,RUTA SEDUCTORA HACIA LA CONVERGENCIA DIVULGACION: NIIF PARA PYMES. (2015). Lozada, Aida R.
    In: Revista Internacional Administracion & Finanzas.
    RePEc:ibf:riafin:v:8:y:2015:i:2:p:83-103.

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  59. How Does Foreign Aid Affect the Relationship between IFRS Adoption and Foreign Direct Investment?. (2015). Efobi, Uchenna ; Nnadi, Matthias.
    In: Research Africa Network Working Papers.
    RePEc:abh:wpaper:15/014.

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  60. Mandatory IFRS adoption and the cost of debt in Italy and UK. (2014). Moscariello, Nicola ; Pizzo, Michele ; Skerratt, Len.
    In: Accounting and Business Research.
    RePEc:taf:acctbr:v:44:y:2014:i:1:p:63-82.

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  61. EVOLUTION ET DIVERSITE DES SYSTEMES COMPTABLES : LE CAS DE SYSTEMES COMPTABLES FRANCOPHONES. (2014). Khouatra, Djamel.
    In: Post-Print.
    RePEc:hal:journl:hal-01899754.

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  62. L’analyse du business model par les normes IAS-IFRS : le rôle de la ligne spécifique du compte de résultat. (2014). Feuilloley, Marc ; Grandval, Samuel ; Bueno-Merino, Pascale.
    In: Post-Print.
    RePEc:hal:journl:hal-01899386.

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  63. Valorisation et reporting du goodwill : enjeux théoriques et empiriques. (2011). CASTA, Jean-Francois ; Paugam, Luc.
    In: Economics Thesis from University Paris Dauphine.
    RePEc:dau:thesis:123456789/8007.

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  64. International Accounting (1st Edition) Timothy S. Doupnik and Hector B. Perera Boston: McGraw-Hill/Irwin, 2007, xvi+640 pp.+CD, $155.94, $84.51 (paperback), ISBN-13: 978-0-07-250775-1, ISBN-10: 0-07-250775-6. (2009). Schadewitz, Hannu.
    In: European Accounting Review.
    RePEc:taf:euract:v:18:y:2009:i:1:p:177-179.

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  65. Managerial Empire Building and Firm Disclosure. (2008). Thomas, Wayne B. ; Hope, Ole-Kristian.
    In: Journal of Accounting Research.
    RePEc:bla:joares:v:46:y:2008:i:3:p:591-626.

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