create a website

Costs of mandatory international financial reporting standards: Evidence of reduced accrual reliability. (2013). .
In: Australian Journal of Management.
RePEc:sae:ausman:v:38:y:2013:i:3:p:491-521.

Full description at Econpapers || Download paper

Cited: 4

Citations received by this document

Cites: 71

References cited by this document

Cocites: 50

Documents which have cited the same bibliography

Coauthors: 0

Authors who have wrote about the same topic

Citations

Citations received by this document

  1. Accounting Research in Abacus, A&F, AAR, and AJM from 2008–2015: A Review and Research Agenda. (2017). Ling, Xin ; Chen, Xiaoyan ; Smith, Tom ; Linnenluecke, Martina K ; Birt, Jacqueline.
    In: Abacus.
    RePEc:bla:abacus:v:53:y:2017:i:2:p:159-179.

    Full description at Econpapers || Download paper

  2. A review of the IFRS adoption literature. (2016). Li, XI ; Shivakumar, Lakshmanan ; de George, Emmanuel T.
    In: Review of Accounting Studies.
    RePEc:spr:reaccs:v:21:y:2016:i:3:d:10.1007_s11142-016-9363-1.

    Full description at Econpapers || Download paper

  3. A review of the IFRS adoption literature. (2016). Li, XI ; Shivakumar, Lakshmanan ; de George, Emmanuel T.
    In: LSE Research Online Documents on Economics.
    RePEc:ehl:lserod:67599.

    Full description at Econpapers || Download paper

  4. A review of accounting research in the Asia Pacific region. (2015). .
    In: Australian Journal of Management.
    RePEc:sae:ausman:v:40:y:2015:i:1:p:36-88.

    Full description at Econpapers || Download paper

References

References cited by this document

  1. Aharony J, Barniv R, Falk H, (2010) The impact of mandatory IFRS adoption on equity valuation of accounting numbers for security investors in the EU. European Accounting Review 19: 535–578.

  2. Ahmed AS, Neel MJ, Wang D, (2012) Does mandatory adoption of IFRS improve accounting quality? Preliminary evidence. Contemporary Accounting Research. Epub ahead of print 10 September 2013. DOI: 10.1111/j.1911-3846.2012.01193.x.

  3. Allen F, Carletti E, (2008) Mark-to-market accounting and liquidity pricing. Journal of Accounting & Economics 45(2–3): 358–378.

  4. Asthana SC, Zhang QY, (2006) Effect of R&D investments on persistence of abnormal earnings. Review of Accounting and Finance 5: 124–139.

  5. Ball R, (2006) International Financial Reporting Standards (IFRS): Pros and cons for investors. Accounting and Business Research 36: 5–27.

  6. Ball R, (2013) Accounting informs investors and earnings management is rife: Two questionable beliefs. Working paper. Available at: ssrn.com/abstract=2211288.
    Paper not yet in RePEc: Add citation now
  7. Ball R, Robin A, Wu JS, (2003) Incentives versus standards: Properties of accounting income in four East Asian countries. Journal of Accounting & Economics 36(1–3): 235–270.

  8. Barth M, Landsman W, Lang M, , . (2012) Are IFRS-based and US GAAP-based accounting amounts comparable? Journal of Accounting & Economics 54: 68–93.
    Paper not yet in RePEc: Add citation now
  9. Barth M, Landsman W, Lang M, (2008) International accounting standards and accounting quality. Journal of Accounting Research 46: 467–498.

  10. Barth ME, (2006) Including estimates of the future in today’s financial statements. Accounting Horizons 20: 271–285.
    Paper not yet in RePEc: Add citation now
  11. Beatty R, (1989) Auditor reputation and the pricing of initial public offerings. Accounting Review 64: 693–709.
    Paper not yet in RePEc: Add citation now
  12. Beaver W, Kettler P, Scholes M, (1970) The association between market determined and accounting determined risk measures. Accounting Review 45: 654–682.
    Paper not yet in RePEc: Add citation now
  13. Becker C, DeFond M, Jiambalvo J, , . (1998) The effect of audit quality on earnings management. Contemporary Accounting Research 15: 1–24.

  14. Brown P, (2011) International financial reporting standards: What are the benefits? Accounting and Business Research 41: 269–285.

  15. Brown P, Seow J, Tarca A, (2013) How is learning reflected in gains from adopting international financial reporting standards? Working paper. Perth: University of Western Australia.
    Paper not yet in RePEc: Add citation now
  16. Brown P, Tarca A, (2005) A commentary on issues relating to the enforcement of International Financial Reporting Standards in the EU. European Accounting Review 14: 181–212.

  17. Brown RP, Preiato PJ, Tarca A, (2009) Mandatory IFRS and properties of analysts’ forecasts: How much does enforcement matter. Working paper. Available at: ssrn.com/abstract=1499625.
    Paper not yet in RePEc: Add citation now
  18. Byard D, Li Y, Yu Y, (2011) The effect of mandatory IFRS adoption on financial analysts’ information environment. Journal of Accounting Research 49: 69–96.

  19. Cairns D, (2006) The use of fair value in IFRS. Accounting in Europe 3: 5–22.

  20. Caramanis C, Lennox C, (2007) Audit effort and earnings management. Journal of Accounting & Economics 45: 116–138.
    Paper not yet in RePEc: Add citation now
  21. Chalmers K, Clinch G, Godfrey JM, , . (2012) Intangible assets, IFRS and analysts’ earnings forecasts. Accounting and Finance 52: 691–721.

  22. Chalmers K, Clinch G, Godfrey JM, (2008) Adoption of international financial reporting standards impact on the value relevance of intangible assets. Australian Accounting Review 18: 237–247.

  23. Chalmers K, Clinch G, Godfrey JM, (2011) Changes in value relevance of accounting information upon IFRS adoption: Evidence from Australia. Australian Journal of Management 36: 151–173.
    Paper not yet in RePEc: Add citation now
  24. Chambers JD, Payne LJ, (2008) Audit quality and accrual reliability: Evidence from the pre- and post-Sarbanes-Oxley periods. Working paper. Available at: ssrn.com/abstract=1124464.
    Paper not yet in RePEc: Add citation now
  25. Christensen HB, (2012) Why do firms rarely adopt IFRS voluntarily? Academics find significant benefits and the costs appear to be low. Review of Accounting Studies 17: 518–525.
    Paper not yet in RePEc: Add citation now
  26. Christensen HB, Hail L, Leuz C, (2012) Mandatory IFRS reporting and changes in enforcement. Working paper. Available at: http://ssrn.com/abstract=2017160.
    Paper not yet in RePEc: Add citation now
  27. Clarkson P, Hanna JD, Richardson GD, , . (2011) The impact of IFRS adoption on the value relevance of book value and earnings. Journal of Contemporary Accounting and Economics 7: 1–17.

  28. Cotter J, Tarca A, Marvin W, (2012) IFRS adoption and analysts’ earnings forecasts: Australian evidence. Accounting and Finance 52: 395–419.

  29. Craswell A, Francis JR, Taylor S, (1995) Auditor brand name reputations and industry specializations. Journal of Accounting & Economics 20: 297–322.

  30. Daske H, Hail L, Leuz C, , . (2008) Mandatory IFRS reporting around the world: Early evidence on the economic consequences. Journal of Accounting Research 46: 1085–1142.

  31. DeAngelo L, (1981) Auditor size and audit quality. Journal of Accounting & Economics 3: 183–199.

  32. Dechow PM, Ge W, Schrand CM, (2010) Understanding earnings quality: A review of the proxies, their determinants and their consequences. Journal of Accounting & Economics 50: 344–401.

  33. DeFond M, Park C, (1997) Smoothing income in anticipation of future earnings. Journal of Accounting & Economics 23: 115–139.

  34. Dye RA, Sridhar SS, (2004) Reliability-relevance trade-offs and the efficiency of aggregation. Journal of Accounting Research 42: 51–88.

  35. Ferguson A, Francis JR, Stokes D, (2003) The effects of firm-wide and office-level industry expertise on audit pricing. Accounting Review 78: 429–448.
    Paper not yet in RePEc: Add citation now
  36. Ferguson A, Francis JR, Stokes D, (2006) What matters in audit pricing: Industry specialization or overall market leadership. Accounting and Finance 46: 97–106.

  37. Financial Accounting Standards Board (FASB) (2006a) Fair value measurements. Statement of Financial Accounting Standard No. 157. Norwalk, CT: FASB.
    Paper not yet in RePEc: Add citation now
  38. Financial Accounting Standards Board (FASB) (2006b) Preliminary views — Conceptual framework for financial reporting: Objective of financial reporting and qualitative characteristics of decision-useful financial reporting information. Report no. 1260–001 (PV2006). Stamford, CT: FASB.
    Paper not yet in RePEc: Add citation now
  39. Financial Accounting Standards Board (FASB) (2010) Qualitative characteristics of useful financial information. In: Conceptual Framework for Financial Reporting, ch. 3 (Statement of Financial Accounting Concepts No. 8). Norwalk, CT: FASB.
    Paper not yet in RePEc: Add citation now
  40. Financial Reporting Council (2002) Adoption of international accounting standards by 2005. Bulletin (2002/4).
    Paper not yet in RePEc: Add citation now
  41. Francis JR, (1984) The effect of audit firm size on audit prices: A study of the Australian market. Journal of Accounting & Economics 6: 133–151.

  42. Francis JR, (2011) A framework for understanding and researching audit quality. Auditing: A Journal of Practice & Theory 30: 125–152.
    Paper not yet in RePEc: Add citation now
  43. Francis JR, Stokes DJ, (1986) Audit prices, product differentiation, and scale economies: Further evidence from the Australian market. Journal of Accounting Research 24: 383–393.

  44. Francis JR, Wilson ER, (1988) Auditor changes: A joint test of theories relating to agency costs and auditor differentiation. Accounting Review 63: 663–682.
    Paper not yet in RePEc: Add citation now
  45. Frankel R, Litov L, (2009) Earnings persistence. Journal of Accounting & Economics 47: 182–190.

  46. Goodwin J, Ahmed K, Heaney R, (2008) The effects of International Financial Reporting Standards on the accounts and accounting quality of Australian firms. Journal of Contemporary Accounting and Economics 4: 89–119.

  47. Hamilton J, Li Y, Stokes DJ, (2008) Is the audit services market competitive following Arthur Andersen’s collapse? Accounting and Finance 48: 233–258.

  48. Hayn C, (1995) The information-content of losses. Journal of Accounting & Economics 20: 125–153.
    Paper not yet in RePEc: Add citation now
  49. Hung MY, Subramanyam KR, (2007) Financial statement effects of adopting international accounting standards: The case of Germany. Review of Accounting Studies 12: 623–657.
    Paper not yet in RePEc: Add citation now
  50. International Accounting Standards Board (IASB) (2010) The Conceptual Framework for Financial Reporting. London: IASC Foundation.
    Paper not yet in RePEc: Add citation now
  51. Lai C, Lu M, Shan Y, (2013) Has Australian financial reporting become more conservative over time? Accounting and Finance 53: 731–761.

  52. Landsman WR, Maydew EL, Thornock JR, (2012) The information content of annual earnings announcements and mandatory adoption of IFRS. Journal of Accounting & Economics 53: 34–54.

  53. Leuz C, Wysocki PD, (2008) Economic consequences of financial reporting and disclosure regulation: A review and suggestions for future research. Working paper. Available at: http://ssrn.com/abstract=1105398.
    Paper not yet in RePEc: Add citation now
  54. Morais IA, Curto JD, (2009) Mandatory adoption of IASB standards: Value relevance and country-specific factors. Australian Accounting Review 19: 128–143.

  55. Oei R, Ramsay A, Mather P, (2008) Earnings persistence, accruals and managerial share ownership. Accounting and Finance 48: 475–502.

  56. Palmrose Z, (1986) Audit fees and auditor size: Further evidence. Journal of Accounting Research 24: 97–110.

  57. Plantin G, Sapra H, Shin HS, (2008) Marking-to-market: Panacea or pandora’s box? Journal of Accounting Research 46: 435–459.

  58. Pope P, McLeay S, (2011) The European IFRS experiment: Objectives, research challenges and some early evidence. Accounting and Business Research 41: 233–266.

  59. Rajgopal S, Shevlin T, Venkatachalam M, (2003) Does the stock market fully appreciate the implications of leading indicators for future earnings? Evidence from order backlog. Review of Accounting Studies 8: 461–492.
    Paper not yet in RePEc: Add citation now
  60. Richardson SA, Sloan RG, Soliman MT, , . (2005) Accrual reliability, earnings persistence and stock prices. Journal of Accounting & Economics 39: 437–485.

  61. Schipper K, (2003) Principles-based accounting standards. Accounting Horizons 17: 61–72.
    Paper not yet in RePEc: Add citation now
  62. Schmalensee R, (1989) Inter-industry studies of structure and performance. In: Schmalensee R, Willig R, (eds) Handbook of Industrial Organization. Amsterdam: North-Holland, pp. 951–1009.

  63. Simunic D, (1980) The pricing of auditing services: Theory and evidence. Journal of Accounting Research 18: 161–190.
    Paper not yet in RePEc: Add citation now
  64. Simunic DA, Stein MT, (1990) Audit risk in a client portfolio context. Contemporary Accounting Research 6: 329–343.

  65. Singh M, Davidson WN, (2003) Agency costs, ownership structure and corporate governance mechanisms. Journal of Banking & Finance 27: 793–816.

  66. Stokes D, Webster J, (2009) The value of high quality auditing in enforcing and implementing IFRS: The case of Goodwill impairment. Working paper. Available at: http://papers.ssrn.com/sol3/papers.cfm?abstract_id=1536832.
    Paper not yet in RePEc: Add citation now
  67. Tennander CJ, Olsson S, (2010) Audit quality and accrual persistence: Examining the impact of auditor size and audit fees. Working paper. Available at: http://urn.kb.se/resolve?urn=urn:nbn:se:uu:diva-144050.
    Paper not yet in RePEc: Add citation now
  68. Van de Poel K, Maijoor S, Vanstraelen A, (2009) Implementation of IFRS within Europe: The case of goodwill. Working paper. Maastricht: Maastricht University.
    Paper not yet in RePEc: Add citation now
  69. Whittington G, (2007) Fair value and the IASB/FASB conceptual framework project: An alternative view. Working paper, University of Cambridge, Cambridge.
    Paper not yet in RePEc: Add citation now
  70. Yip WY, Young D, (2012) Does IFRS adoption improve cross-border information comparability? Accounting Review 87: 1767–1789.
    Paper not yet in RePEc: Add citation now
  71. Zhao Y, (2010) The audit pricing implications of differential reliability of accruals and cash flows. Working paper, The George Washington University, Washington, DC.
    Paper not yet in RePEc: Add citation now

Cocites

Documents in RePEc which have cited the same bibliography

  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.

    Full description at Econpapers || Download paper

  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.

    Full description at Econpapers || Download paper

  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.

    Full description at Econpapers || Download paper

  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.

    Full description at Econpapers || Download paper

  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.
    RePEc:eee:bracre:v:53:y:2021:i:4:s089083892100024x.

    Full description at Econpapers || Download paper

  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.
    RePEc:bla:acctfi:v:61:y:2021:i:4:p:5111-5140.

    Full description at Econpapers || Download paper

  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.

    Full description at Econpapers || Download paper

  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.

    Full description at Econpapers || Download paper

  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.

    Full description at Econpapers || Download paper

  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.

    Full description at Econpapers || Download paper

  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.

    Full description at Econpapers || Download paper

  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.

    Full description at Econpapers || Download paper

  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.

    Full description at Econpapers || Download paper

  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.

    Full description at Econpapers || Download paper

  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.

    Full description at Econpapers || Download paper

  16. Board characteristics and the value relevance of fair values. (2017). Siekkinen, Jimi.
    In: Journal of Management & Governance.
    RePEc:kap:jmgtgv:v:21:y:2017:i:2:d:10.1007_s10997-016-9350-8.

    Full description at Econpapers || Download paper

  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.

    Full description at Econpapers || Download paper

  18. How should we estimate value-relevance models? Insights from European data. (2017). Vasilakis, Chrysovalantis ; Onali, Enrico ; Ginesti, Gianluca.
    In: The British Accounting Review.
    RePEc:eee:bracre:v:49:y:2017:i:5:p:460-473.

    Full description at Econpapers || Download paper

  19. Conservative Accounting, IFRS Convergence and Cash Dividend Payments: Evidence from China. (2017). Bradford, William ; Zhu, Song ; Chen, Chao.
    In: European Financial Management.
    RePEc:bla:eufman:v:23:y:2017:i:3:p:376-414.

    Full description at Econpapers || Download paper

  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.
    In: Review of Pacific Basin Financial Markets and Policies (RPBFMP).
    RePEc:wsi:rpbfmp:v:19:y:2016:i:04:n:s0219091516500259.

    Full description at Econpapers || Download paper

  21. Reflections on M&A accounting from AOL’s acquisition of Time Warner. (2016). Healy, Paul M.
    In: Accounting and Business Research.
    RePEc:taf:acctbr:v:46:y:2016:i:5:p:528-541.

    Full description at Econpapers || Download paper

  22. Information content of IFRS versus domestic accounting standards: evidence from mandatory IFRS adoption in Israel. (2016). Shaw, Lewis ; Weihs, Hagit ; Markelevich, Ariel.
    In: International Journal of Accounting, Auditing and Performance Evaluation.
    RePEc:ids:ijaape:v:12:y:2016:i:2:p:167-211.

    Full description at Econpapers || Download paper

  23. IFRS Adoption, Extent of Disclosure, and Perceived Corruption: A Cross-Country Study. (2016). Monem, Reza M ; Houqe, Muhammad Nurul.
    In: The International Journal of Accounting.
    RePEc:eee:accoun:v:51:y:2016:i:3:p:363-378.

    Full description at Econpapers || Download paper

  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 .
    In: Australian Accounting Review.
    RePEc:bla:ausact:v:26:y:2016:i:1:p:45-65.

    Full description at Econpapers || Download paper

  25. Did the Mandatory Adoption of IFRS Affect the Earnings Quality of Canadian Firms?. (2015). Sun, Jerry ; Liu, Guoping.
    In: Accounting Perspectives.
    RePEc:wly:accper:v:14:y:2015:i:3:p:250-275.

    Full description at Econpapers || Download paper

  26. Sins of Omission in Value Relevance Empirical Studies. (2015). Onali, Enrico ; Ginesti, Gianluca.
    In: MPRA Paper.
    RePEc:pra:mprapa:64265.

    Full description at Econpapers || Download paper

  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 .
    In: Academic Journal of Economic Studies.
    RePEc:khe:scajes:v:1:y:2015:i:2:p:132-150.

    Full description at Econpapers || Download paper

  28. LES ENJEUX DE LAPPLICATION DES NORMES IAS-IFRS : LETUDE DES PREPARATEURS DES COMPTES, UNE PERSPECTIVE DE RECHERCHE ENCORE INEXPLOREE. (2015). Jerman, Lambert.
    In: Post-Print.
    RePEc:hal:journl:hal-01188736.

    Full description at Econpapers || Download paper

  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.
    In: Journal of Contemporary Accounting and Economics.
    RePEc:eee:jocaae:v:11:y:2015:i:2:p:89-103.

    Full description at Econpapers || Download paper

  30. The effects of mandatory IFRS adoption and conditional conservatism on European bank values. (2015). Spathis, Charalambos ; Manganaris, Panayotis ; Dasilas, Apostolos.
    In: Journal of International Accounting, Auditing and Taxation.
    RePEc:eee:jiaata:v:24:y:2015:i:c:p:72-81.

    Full description at Econpapers || Download paper

  31. Value relevance, earnings management and corporate governance in China. (2015). Shan, Yuan George.
    In: Emerging Markets Review.
    RePEc:eee:ememar:v:23:y:2015:i:c:p:186-207.

    Full description at Econpapers || Download paper

  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.
    In: Journal of Accounting Research.
    RePEc:bla:joares:v:53:y:2015:i:5:p:915-963.

    Full description at Econpapers || Download paper

  33. Stale and Scale Effects in Markets-Based Accounting Research: Evidence from the Valuation of Dividends. (2014). Goncharov, Igor ; Veenman, David.
    In: European Accounting Review.
    RePEc:taf:euract:v:23:y:2014:i:1:p:25-55.

    Full description at Econpapers || Download paper

  34. Changes in the value relevance of goodwill accounting following the adoption of IFRS 3. (2014). Hamberg, Mattias ; Beisland, Leif-Atle.
    In: Journal of International Accounting, Auditing and Taxation.
    RePEc:eee:jiaata:v:23:y:2014:i:2:p:59-73.

    Full description at Econpapers || Download paper

  35. Are IFRS value-relevant for separate financial statements? Evidence from the Italian stock market. (2014). Palea, Vera.
    In: Journal of International Accounting, Auditing and Taxation.
    RePEc:eee:jiaata:v:23:y:2014:i:1:p:1-17.

    Full description at Econpapers || Download paper

  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.
    In: International Review of Financial Analysis.
    RePEc:eee:finana:v:31:y:2014:i:c:p:48-60.

    Full description at Econpapers || Download paper

  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.
    In: Advances in accounting.
    RePEc:eee:advacc:v:30:y:2014:i:2:p:338-353.

    Full description at Econpapers || Download paper

  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.
    In: Advances in accounting.
    RePEc:eee:advacc:v:30:y:2014:i:1:p:241-250.

    Full description at Econpapers || Download paper

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

    Full description at Econpapers || Download paper

  40. The Value Relevance of Accounting Numbers Under International Financial Reporting Standards. (2014). Martinez, Juana Aledo ; Lin, Henghsiu .
    In: Australian Accounting Review.
    RePEc:bla:ausact:v:24:y:2014:i:3:p:237-254.

    Full description at Econpapers || Download paper

  41. IAS/IFRS and Financial Reporting Quality: Lessons from the European Experience.. (2013). Palea, Vera.
    In: Department of Economics and Statistics Cognetti de Martiis. Working Papers.
    RePEc:uto:dipeco:201330.

    Full description at Econpapers || Download paper

  42. The impact of mandatory IFRS adoption on the earnings--returns relation. (2013). Kang, Wensheng.
    In: Applied Financial Economics.
    RePEc:taf:apfiec:v:23:y:2013:i:13:p:1137-1143.

    Full description at Econpapers || Download paper

  43. Costs of mandatory international financial reporting standards: Evidence of reduced accrual reliability. (2013). .
    In: Australian Journal of Management.
    RePEc:sae:ausman:v:38:y:2013:i:3:p:491-521.

    Full description at Econpapers || Download paper

  44. Has accounting quality increased in Europe after IFRS adoption?. (2013). Raffournier, Bernard.
    In: FINANCIAL REPORTING.
    RePEc:fan:frfrfr:v:html10.3280/fr2013-002005.

    Full description at Econpapers || Download paper

  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.
    In: International Review of Financial Analysis.
    RePEc:eee:finana:v:30:y:2013:i:c:p:158-169.

    Full description at Econpapers || Download paper

  46. Measuring the impact of international reporting standards on market performance of publicly traded companies. (2013). Tervo, Wayne ; Smith, Murphy L ; Grossman, Amanda M.
    In: Advances in accounting.
    RePEc:eee:advacc:v:29:y:2013:i:2:p:343-349.

    Full description at Econpapers || Download paper

  47. 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.

    Full description at Econpapers || Download paper

  48. The Value Relevance of Direct Cash Flows under International Financial Reporting Standards. (2013). Clacher, Iain ; Hodgson, Allan ; Ricquebourg, Alan Duboisee .
    In: Abacus.
    RePEc:bla:abacus:v:49:y:2013:i:3:p:367-395.

    Full description at Econpapers || Download paper

  49. Are IFRS Value-Relevant for Separate Financial Statements? Evidence from the Italian Stock Market. (2012). Palea, Vera.
    In: Department of Economics and Statistics Cognetti de Martiis. Working Papers.
    RePEc:uto:dipeco:201211.

    Full description at Econpapers || Download paper

  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.
    In: SFB 649 Discussion Papers.
    RePEc:hum:wpaper:sfb649dp2012-011.

    Full description at Econpapers || Download paper

Coauthors

Authors registered in RePEc who have wrote about the same topic

Report date: 2025-10-04 02:01:21 || Missing content? Let us know

CitEc is a RePEc service, providing citation data for Economics since 2001. Last updated August, 3 2024. Contact: Jose Manuel Barrueco.