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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.
   In: International Journal of Science and Business.
   RePEc:aif:journl:v:19:y:2023:i:1:p:28-48.

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2. Cross-Country Research on Earnings Quality: A Literature Review and Future Opportunities. (2020). Enomoto, Masahiro.
   In: Discussion Paper Series.
   RePEc:kob:dpaper:dp2018-06.

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3. Bank Earnings Smoothing During Mandatory IFRS adoption in Nigeria. (2018). Ozili, Peterson ; Outa, Erick R.
   In: MPRA Paper.
   RePEc:pra:mprapa:89690.

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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.
   In: Journal of Economics and Business.
   RePEc:eee:jebusi:v:95:y:2018:i:c:p:103-118.

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5. Transparency and firm innovation. (2018). Zhong, Rong.
   In: Journal of Accounting and Economics.
   RePEc:eee:jaecon:v:66:y:2018:i:1:p:67-93.

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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.
   RePEc:eee:corfin:v:48:y:2018:i:c:p:244-260.

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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.
   In: Economics Bulletin.
   RePEc:ebl:ecbull:eb-18-00869.

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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.
   In: Abacus.
   RePEc:bla:abacus:v:54:y:2018:i:3:p:277-318.

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9. The effects of mandatory IFRS adoption on financial analysts’ forecast: Evidence from Jordan. (2017). Masoud, Najeb ; Ntim, Collins G.
   In: Cogent Business & Management.
   RePEc:taf:oabmxx:v:4:y:2017:i:1:p:1290331.

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10. Identifying the provisioning policies of Belgian banks. (2017). Arbak, Emrah.
    In: Working Paper Research.
    RePEc:nbb:reswpp:201708-326.

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11. Identifying the provisioning policies of Belgian banks. (2017). Arbak, Emrah.
    In: Working Paper Research.
    RePEc:nbb:reswpp:201705-326.

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12. Does the requirement of an engagement partner signature improve financial analysts’ information environment in the United Kingdom?. (2017). Liu, Shirley.
    In: Review of Quantitative Finance and Accounting.
    RePEc:kap:rqfnac:v:49:y:2017:i:1:d:10.1007_s11156-016-0590-0.

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13. International Financial Reporting Standards Convergence and Quality of Accounting Information: Evidence from Indonesia. (2017). Sulong, Zunaidah ; Mukhtaruddin, Mukhtaruddin ; Fuadah, Luk Luk ; Yusrina, Hasyyati.
    In: International Journal of Economics and Financial Issues.
    RePEc:eco:journ1:2017-04-52.

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14. The effect of IFRS mandatory adoption on the information asymmetry. (2016). Boujelbene, Younes ; Wali, Senda ; Turki, Hela ; Ntim, Collins Gyakari.
    In: Cogent Business & Management.
    RePEc:taf:oabmxx:v:3:y:2016:i:1:p:1209100.

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15. Comparability of financial reports: A literature review of most recent studies. (2016). Pantic, B.
    In: Working Papers.
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16. 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.

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17. 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.

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18. Cross-market information transfers of ADR firms: An investigation of emerging market economies. (2016). Bazaz, Mohammad S ; Senteney, Michael H.
    In: Research in International Business and Finance.
    RePEc:eee:riibaf:v:37:y:2016:i:c:p:655-677.

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19. The association between earnings quality and the cost of equity capital: Evidence from the UK. (2016). Eliwa, Yasser ; Abraham, Santhosh ; Haslam, Jim.
    In: International Review of Financial Analysis.
    RePEc:eee:finana:v:48:y:2016:i:c:p:125-139.

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20. 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.
    In: The International Journal of Accounting.
    RePEc:eee:accoun:v:51:y:2016:i:4:p:443-461.

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21. 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.
    In: Journal of Business Economics and Management.
    RePEc:taf:jbemgt:v:16:y:2015:i:5:p:931-948.

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22. Earnings Management in Europe Post IFRS: Do Cultural Influences Persist?. (2015). Lin, Zhiwei ; Kang, Tony ; Gray, Sidney J ; Tang, Qingliang.
    In: Management International Review.
    RePEc:spr:manint:v:55:y:2015:i:6:d:10.1007_s11575-015-0254-7.

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23. Why Do Firms Write Off Their Goodwill? A Comparison of Different Accounting Systems. (2015). Ramassa, Paola ; Sorrentino, Marco ; Avallone, Francesco ; Gabbioneta, Claudia.
    In: FINANCIAL REPORTING.
    RePEc:fan:frfrfr:v:html10.3280/fr2015-001002.

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24. 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 .
    In: Revista de Contabilidad - Spanish Accounting Review.
    RePEc:eee:spacre:v:18:y:2015:i:2:p:217-224.

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25. When did analyst forecast accuracy benefit from increased cross-border comparability following IFRS adoption in the EU?. (2015). Walker, Martin ; Petaibanlue, Jirada ; Lee, Edward.
    In: International Review of Financial Analysis.
    RePEc:eee:finana:v:42:y:2015:i:c:p:278-291.

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26. The non-diversifiable risk of financial reporting system: Evidence from the German market. (2015). Lin, Yan-Ting ; Nienhaus, Martin.
    In: Advances in accounting.
    RePEc:eee:advacc:v:31:y:2015:i:2:p:197-208.

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27. A Comparison of Between-Country Measures of Legal Setting and Enforcement of Accounting Standards. (2015). Brown, Philip ; Preiato, John ; Tarca, Ann.
    In: Journal of Business Finance & Accounting.
    RePEc:bla:jbfnac:v:42:y:2015:i:1-2:p:1-50.

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28. 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.
    In: JOURNAL STUDIA UNIVERSITATIS BABES-BOLYAI NEGOTIA.
    RePEc:bbn:journl:2016_1_4_crisan.

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29. TOURISM GLOBALIZATION. THE CASE OF ROMANIA. (2015). Gica, Oana Adriana ; Balint, Cristina Ioana.
    In: JOURNAL STUDIA UNIVERSITATIS BABES-BOLYAI NEGOTIA.
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30. 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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31. STRATEGIES AND STRUCTURES OF POLISH SMEs. (2015). Mierzejewska, Wioletta.
    In: JOURNAL STUDIA UNIVERSITATIS BABES-BOLYAI NEGOTIA.
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32. 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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33. 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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34. 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.
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35. 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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36. 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.
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37. The impact of IFRS on accounting quality: Evidence from Greece. (2013). Kousenidis, Dimitrios ; Asteriou, Dimitrios ; Leventis, Stergios ; Dimitropoulos, Panagiotis E.
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38. Voluntary adoption of IFRS: A study of determinants for UK unlisted firms. (2012). Andre, Paul ; Yang, Dan ; Walton, Peter.
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39. Mandatory IFRS adoption and its impact on analysts forecasts. (2012). Jiao, Tao ; Roosenboom, Peter ; Koning, Miriam ; Mertens, Gerard.
    In: International Review of Financial Analysis.
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40. 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.
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41. Globalisation of accounting standards and competitive posture of Indian companies. (2011). Gupta, P K ; Singhania, Monica.
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42. International differences in IFRS policy choice: A research note. (2010). Kvaal, Erlend ; Nobes, Christopher.
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43. Commentary: Has Australia (or Any Other Jurisdiction) ‘Adopted’ IFRS?. (2010). ZEFF, STEPHEN A. ; Nobes, Christopher W..
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44. Disclosure and the Cost of Capital: Evidence from the Markets Reaction to Firm Voluntary Adoption of IAS. (2009). Karamanou, Irene ; Nishiotis, George P..
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45. 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.
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46. Analyzing the German accounting triad -- Accounting Premium for IAS/IFRS and U.S. GAAP vis-à-vis German GAAP?. (2008). Vogler, Oliver ; Ernstberger, Jurgen.
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47. Does accounting choice influence US investment in non‐US companies? Evidence from US institutional investment in Australian companies. (2008). Chugh, Shrutika ; Fargher, Neil.
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48. 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.
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49. 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, .
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50. Accounting standards and information: inferences from cross-listed financial firms. (2005). Clinton, Nathanael ; Ammer, John ; Nini, Gregory P..
    In: International Finance Discussion Papers.
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