create a website

IFRS 8 and the cost of capital in Europe. (2023). Eliwa, Yasser ; Saleh, Ahmed ; Aboud, Ahmed.
In: International Journal of Finance & Economics.
RePEc:wly:ijfiec:v:28:y:2023:i:3:p:3198-3231.

Full description at Econpapers || Download paper

Cited: 0

Citations received by this document

Cites: 91

References cited by this document

Cocites: 64

Documents which have cited the same bibliography

Coauthors: 0

Authors who have wrote about the same topic

Citations

Citations received by this document

    This document has not been cited yet.

References

References cited by this document

  1. Aboud, A., & Roberts, C. (2018). Managers' segment disclosure choices under IFRS 8: EU evidence. Accounting Forum, 42(4), 293–308.

  2. Aboud, A., Roberts, C., & Zalata, A. M. (2018). The impact of IFRS 8 on financial analysts' earnings forecast errors: EU evidence. Journal of International Accounting, Auditing and Taxation, 33, 2–17.

  3. Abraham, S., Marston, C., & Darby, P. (2012). Risk reporting: Clarity. Relevance and location (1st ed.). The Institute of Chartered Accountants of Scotland.
    Paper not yet in RePEc: Add citation now
  4. 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(3), 535–578.

  5. Ahmed, A. S., Neel, M., & Wang, D. (2013). Does mandatory adoption of IFRS improve accounting quality? Preliminary evidence. Contemporary Accounting Research, 30(4), 1344–1372.

  6. Anagnostopoulou, S. C. (2017). Accounting quality and loan pricing: The effect of cross‐country differences in legal enforcement. The International Journal of Accounting, 52(2), 178–200.

  7. André, P., Filip, A., & Moldovan, R. (2016). Segment disclosure quantity and quality under IFRS 8: Determinants and the effect on financial analysts' earnings forecast errors. The International Journal of Accounting, 51(4), 443–461.

  8. Ball, R., Kothari, S., & Robin, A. (2000). The effect of international institutional factors on properties of accounting earnings. Journal of Accounting and Economics, 29(1), 1–51.

  9. Behn, B. K., Nichols, N. B., & Street, D. L. (2002). The predictive ability of geographic segment disclosures by US companies: SFAS no. 131 vs. SFAS no. 14. Journal of International Accounting Research, 1(1), 31–44.
    Paper not yet in RePEc: Add citation now
  10. Berger, P. G., & Hann, R. (2003). The impact of SFAS no. 131 on information and monitoring. Journal of Accounting Research, 41(2), 163–223.

  11. Berger, P. G., & Hann, R. N. (2007). Segment profitability and the proprietary and agency costs of disclosure. The Accounting Review, 82(4), 869–906.
    Paper not yet in RePEc: Add citation now
  12. Bertomeu, J., & Cheynel, E. (2016). Disclosure and the cost of capital: A survey of the theoretical literature. Abacus, 52(2), 221–258.

  13. Beyer, A., Cohen, D. A., Lys, T. Z., & Walther, B. R. (2010). The financial reporting environment: Review of the recent literature. Journal of Accounting and Economics, 50(2), 296–343.

  14. Blanco, B., Garcia Lara, J. M., & Tribo, J. A. (2015). Segment disclosure and cost of capital. Journal of Business Finance & Accounting, 42(3–4), 367–411.

  15. Botosan, C. A., & Plumlee, M. A. (2005). Assessing alternative proxies for the expected risk premium. The Accounting Review, 80(1), 21–53.
    Paper not yet in RePEc: Add citation now
  16. Botosan, C. A., & Stanford, M. (2005). Managers' motives to withhold segment disclosures and the effect of SFAS no. 131 on analysts' information environment. The Accounting Review, 80(3), 751–772.
    Paper not yet in RePEc: Add citation now
  17. Brown, P., Preiato, J., & Tarca, A. (2014). Measuring country differences in enforcement of accounting standards: An audit and enforcement proxy. Journal of Business Finance & Accounting, 41(1–2), 1–52.

  18. Bugeja, M., Czernkowski, R., & Moran, D. (2015). The impact of the management approach on segment reporting. Journal of Business Finance & Accounting, 42(3–4), 310–366.

  19. Byard, D., Li, Y., & Yu, Y. (2011). The effect of mandatory IFRS adoption on financial analysts' information environment. Journal of Accounting Research, 49(1), 69–96.

  20. Cai, S., Godfrey, J. M., & Moroney, R. (2017). Impact of segment‐level natural resource operational risk reporting on earnings predictions. Abacus, 53(4), 431–449.

  21. Cao, Y., Myers, L. A., Tsang, A., & Yang, Y. G. (2017). Management forecasts and the cost of equity capital: International evidence. Review of Accounting Studies, 22(2), 791–838.

  22. Cereola, S. J., Nichols, N. B., & Street, D. L. (2017). Geographic segment disclosures under IFRS 8: Changes in materiality and fineness by European, Australian and New Zealand blue chip companies. Research in Accounting Regulation, 29(2), 119–128.

  23. Christensen, H. B., Hail, L., & Leuz, C. (2013). Mandatory IFRS reporting and changes in enforcement. Journal of Accounting and Economics, 56(2–3), 147–177.

  24. Christensen, H. B., Hail, L., & Leuz, C. (2016). Capital‐market effects of securities regulation: Prior conditions, implementation, and enforcement. The Review of Financial Studies, 29(11), 2885–2924.

  25. Collins, D., & Henning, S. (2004). Write‐down timeliness, line‐of‐business disclosures and Investors' interpretations of segment divestiture announcements. Journal of Business Finance & Accounting, 31(9–10), 1261–1299.

  26. Cooke, T. E., & Wallace, R. O. (1989). Global surveys of corporate disclosure practices and audit firms: a review essay. Accounting and Business Research, 20(77), 47–57.
    Paper not yet in RePEc: Add citation now
  27. Crawford, L., Extance, H., Helliar, C., & Power, D. (2012). Operating segments: The usefulness of IFRS 8. ICAS.
    Paper not yet in RePEc: Add citation now
  28. Daske, H., Hail, L., Leuz, C., & Verdi, R. (2008). Mandatory IFRS reporting around the world: Early evidence on the economic consequences. Journal of Accounting Research, 46(5), 1085–1142.

  29. Devalle, A., Fiandrino, S., & Cantino, V. (2017). The linkage between ESG performance and credit ratings: A firm‐level perspective analysis. International Journal of Business and Management, 12(9), 53.
    Paper not yet in RePEc: Add citation now
  30. Dhaliwal, D., Heitzman, S., & ZHEN LI, O. (2006). Taxes, leverage, and the cost of equity capital. Journal of Accounting Research, 44(4), 691–723.

  31. Doupnik, T. S., & Seese, L. P. (2001). Geographic area disclosures under SFAS 131: Materiality and fineness. Journal of International Accounting, Auditing and Taxation, 10(2), 117–138.
    Paper not yet in RePEc: Add citation now
  32. Dutta, S., & Nezlobin, A. (2017). Information disclosure, firm growth, and the cost of capital. Journal of Financial Economics, 123(2), 415–431.

  33. Easley, D., & O'hara, M. (2004). Information and the cost of capital. The Journal of Finance, 59(4), 1553–1583.
    Paper not yet in RePEc: Add citation now
  34. Easton, P. D. (2004). PE ratios, PEG ratios, and estimating the implied expected rate of return on equity capital. The Accounting Review, 79(1), 73–95.
    Paper not yet in RePEc: Add citation now
  35. Echterling, F., Eierle, B., & Ketterer, S. (2015). A review of the literature on methods of computing the implied cost of capital. International Review of Financial Analysis, 42, 235–252.

  36. El Ghoul, S., Guedhami, O., Kim, H., & Park, K. (2018). Corporate environmental responsibility and the cost of capital: International evidence. Journal of Business Ethics, 149(2), 335–361.

  37. El Ghoul, S., Guedhami, O., Kwok, C. C., & Mishra, D. R. (2011). Does corporate social responsibility affect the cost of capital? Journal of Banking & Finance, 35(9), 2388–2406.

  38. Eliwa, Y., Aboud, A. & Saleh, A. (2021) ESG practices and the cost of debt: Evidence from EU countries. Critical Perspectives on Accounting, 79, 102097.

  39. Eliwa, Y., Gregoriou, A., & Paterson, A. (2019). Accruals quality and the cost of debt: The European evidence. International Journal of Accounting and Information Management, 27(2), 333–351.

  40. Eliwa, Y., Haslam, J., & Abraham, S. (2016). The association between earnings quality and the cost of equity capital: Evidence from the UK. International Review of Financial Analysis, 48, 125–139.

  41. Ettredge, M. L., Kwon, S. Y., Smith, D. B., & Stone, M. S. (2006). The effect of SFAS no. 131 on the cross‐segment variability of profits reported by multiple segment firms. Review of Accounting Studies, 11(1), 91–117.
    Paper not yet in RePEc: Add citation now
  42. Ettredge, M. L., Kwon, S. Y., Smith, D. B., & Zarowin, P. A. (2005). The impact of SFAS no. 131 business segment data on the market's ability to anticipate future earnings. The Accounting Review, 80(3), 773–804.
    Paper not yet in RePEc: Add citation now
  43. Ettredge, M., Kwon, S. Y., & Smith, D. (2002). Security market effects associated with SFAS no. 131: Reported business segments. Review of Quantitative Finance and Accounting, 18(4), 323–344.

  44. Fosu, S., Danso, A., Ahmad, W., & Coffie, W. (2016). Information asymmetry, leverage and firm value: Do crisis and growth matter? International Review of Financial Analysis, 46, 140–150.

  45. Francis, J., LaFond, R., Olsson, P., & Schipper, K. (2005). The market pricing of accruals quality. Journal of Accounting and Economics, 39(2), 295–327.

  46. Franco, F., Urcan, O., & Vasvari, F. P. (2016). Corporate diversification and the cost of debt: The role of segment disclosures. Accounting Review, 91(4), 1139–1165.
    Paper not yet in RePEc: Add citation now
  47. Franzen, N., & Weißenberger, B. E. (2018). Capital market effects of mandatory IFRS 8 adoption: An empirical analysis of German firms. Journal of International Accounting, Auditing and Taxation, 31, 1–19.

  48. Galai, D., & Masulis, R. W. (1976). The option pricing model and the risk factor of stock. Journal of Financial Economics, 3(1‐2), 53–81.

  49. Gaspar, J. M., & Massa, M. (2006). Idiosyncratic volatility and product market competition. The Journal of Business, 79(6), 3125–3152.
    Paper not yet in RePEc: Add citation now
  50. Ge, W., & Liu, M. (2015). Corporate social responsibility and the cost of corporate bonds. Journal of Accounting and Public Policy, 34(6), 597–624.
    Paper not yet in RePEc: Add citation now
  51. Gippel, J., Smith, T., & Zhu, Y. (2015). Endogeneity in accounting and finance research: Natural experiments as a state‐of‐the‐art solution. Abacus, 51(2), 143–168.

  52. Glaum, M., Schmidt, P., Street, D. L., & Vogel, S. (2013). Compliance with IFRS 3‐and IAS 36‐required disclosures across 17 European countries: Company‐and country‐level determinants. Accounting and Business Research, 43(3), 163–204.

  53. Gode, D., & Mohanram, P. (2003). Inferring the cost of capital using the Ohlson–Juettner model. Review of Accounting Studies, 8(4), 399–431.
    Paper not yet in RePEc: Add citation now
  54. Gray, P., Koh, P. S., & Tong, Y. H. (2009). Accruals quality, information risk and cost of capital: Evidence from Australia. Journal of Business Finance & Accounting, 36(1–2), 51–72.

  55. Gray, S. J., Meek, G. K., & Roberts, C. B. (1995). International capital market pressures and voluntary annual report disclosures by US and UK multinationals. Journal of International Financial Management & Accounting, 6(1), 43–68.
    Paper not yet in RePEc: Add citation now
  56. Hail, L., & Leuz, C. (2006). International differences in the cost of equity capital: Do legal institutions and securities regulation matter? Journal of Accounting Research, 44(3), 485–531.

  57. Harris, M. S. (1998). The association between competition and managers' business segment reporting decisions. Journal of Accounting Research, 36(1), 111–128.

  58. Hayes, R. M., & Lundholm, R. (1996). Segment reporting to the capital market in the presence of a competitor. Journal of Accounting Research, 34(2), 261–279.

  59. Healy, P. M., & Palepu, K. G. (2001). Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature. Journal of Accounting and Economics, 31(1–3), 405–440.

  60. Herrmann, D., & Thomas, W. B. (1997). Geographic segment disclosures: Theories, findings, and implications. The International Journal of Accounting, 32(4), 487–501.

  61. Herrmann, D., & Thomas, W. B. (2000). An analysis of segment disclosures under SFAS no. 131 and SFAS no. 14. Accounting Horizons, 14(3), 287–302.
    Paper not yet in RePEc: Add citation now
  62. Higgins, & Schall. (1975). Corporate bankruptcy and conglomerate merger. Journal of Finance, 30(1), 93–113.

  63. Hope, O. K. (2003). Disclosure practices, enforcement of accounting standards, and analysts' forecast accuracy: An international study. Journal of Accounting Research, 41(2), 235–272.

  64. Hope, O.‐K., Kang, T., Thomas, W. B., & Vasvari, F. (2009). The effects of SFAS 131 geographic segment disclosures by US multinational companies on the valuation of foreign earnings. Journal of International Business Studies, 40(3), 421–443.

  65. Hossain, M. (2008). Change in value relevance of quarterly foreign sales data of US multinational corporations after adopting SFAS 131. Review of Quantitative Finance and Accounting, 30(1), 1–23.

  66. Hussain, S. (1997). The impact of segment definition on the accuracy of analysts' earnings forecasts. Accounting and Business Research, 27(2), 145–156.

  67. IASB. (2010). The Conceptual Framework for Financial Reporting 2010. IFRS Foundation.
    Paper not yet in RePEc: Add citation now
  68. IASB. (2013). Post‐implementation review: IFRS 8 operating segments, [Online]. Available at http://www.ifrs.org/Current‐Projects/IASB‐Projects/PIR/IFRS‐Documents/IFRS8OperatingSegments.pdf.
    Paper not yet in RePEc: Add citation now
  69. Kajüter, P., & Nienhaus, M. (2017). The impact of IFRS 8 adoption on the usefulness of segment reports. Abacus, 53(1), 28–58.

  70. Kent, R. A., & Bu, D. (2020). The importance of cash flow disclosure and cost of capital. Accounting & Finance, 60, 877–908.

  71. Klusak, P., Alsakka, R., & ap Gwilym, O. (2019). The impact of ESMA regulatory identifiers on the quality of ratings. International Review of Financial Analysis, 66, 101365.

  72. Kou, W., & Hussain, S. (2007). Predictive gains to segmental disclosure matrices, geographic information and industry sector comparability. The British Accounting Review, 39(3), 183–195.

  73. Kvaal, E., & Nobes, C. (2012). IFRS policy changes and the continuation of national patterns of IFRS practice. European Accounting Review, 21(2), 343–371.

  74. Lambert, R., Leuz, C., & Verrecchia, R. E. (2007). Accounting information, disclosure, and the cost of capital. Journal of Accounting Research, 45(2), 385–420.

  75. Leung, E., & Verriest, A. (2015). The impact of IFRS 8 on geographical segment information. Journal of Business Finance & Accounting, 42(3–4), 273–309.

  76. Leuz, C., Nanda, D., & Wysocki, P. D. (2003). Earnings management and investor protection: An international comparison. Journal of Financial Economics, 69(3), 505–527.

  77. Lewellen, W. G. (1971). A pure financial rationale for the conglomerate merger. Journal of Finance, 26(2), 521–537.

  78. Lugo, S. (2017). Insider ownership and the cost of debt capital: Evidence from bank loans. International Review of Financial Analysis, 63, 357–368.
    Paper not yet in RePEc: Add citation now
  79. Mardini, G. H., Tahat, Y. A., & Power, D. M. (2018). The extent of segmental reporting and its value relevance: Cross‐country evidence. Journal of Accounting in Emerging Economies, 8(2), 279–299.

  80. Nagaraj, P., & Zhang, C. (2019). Regulatory quality, financial integration and equity cost of capital. Review of International Economics, 27(3), 916–935.

  81. Nichols, N. B., Street, D. L., & Cereola, S. J. (2012). An analysis of the impact of adopting IFRS 8 on the segment disclosures of European blue chip companies. Journal of International Accounting, Auditing and Taxation, 21(2), 79–105.

  82. Nichols, N. B., Street, D. L., & Tarca, A. (2013). The impact of segment reporting under the IFRS 8 and SFAS 131 management approach: A research review. Journal of International Financial Management & Accounting, 24(3), 261–312.
    Paper not yet in RePEc: Add citation now
  83. Oikonomou, I., Brooks, C., & Pavelin, S. (2014). The effects of corporate social performance on the cost of corporate debt and credit ratings. Financial Review, 49(1), 49–75.

  84. Oz, I. O., & Yelkenci, T. (2018). Examination of real and accrual earnings management: A cross‐country analysis of legal origin under IFRS. International Review of Financial Analysis, 58, 24–37.

  85. Preiato, J., Brown, P., & Tarca, A. (2015). A comparison of between‐country measures of legal setting and enforcement of accounting standards. Journal of Business Finance & Accounting, 42(1–2), 1–50.

  86. PwC. (2007). Corporate reporting: Is it what investment professionals expect? [Online]. Available from: http://www.pwc.com/en_GX/gx/ifrs‐reporting/pdf/crsurveynov07.pdf.
    Paper not yet in RePEc: Add citation now
  87. Street, D. L., & Nichols, N. B. (2002). LOB and geographic segment disclosures: An analysis of the impact of IAS 14 revised. Journal of International Accounting, Auditing and Taxation, 11(2), 91–113.
    Paper not yet in RePEc: Add citation now
  88. Street, D. L., Nichols, N. B., & Gray, S. J. (2000). Segment disclosures under SFAS no. 131: Has business segment reporting improved? Accounting Horizons, 14(3), 259–285.
    Paper not yet in RePEc: Add citation now
  89. Valta, P. (2012). Competition and the cost of debt. Journal of Financial Economics, 105(3), 661–682.

  90. Wang, Q., Ettredge, M., Huang, Y., & Sun, L. (2011). Strategic revelation of differences in segment earnings growth. Journal of Accounting and Public Policy, 30(4), 383–392.

  91. Yoo, J., & Semenenko, I. (2012). Segment information disclosure and the cost of equity capital. SSRN 1983388.
    Paper not yet in RePEc: Add citation now

Cocites

Documents in RePEc which have cited the same bibliography

  1. IFRS 8 and the cost of capital in Europe. (2023). Eliwa, Yasser ; Saleh, Ahmed ; Aboud, Ahmed.
    In: International Journal of Finance & Economics.
    RePEc:wly:ijfiec:v:28:y:2023:i:3:p:3198-3231.

    Full description at Econpapers || Download paper

  2. The impact of IFRS complexity on analyst forecast properties: The moderating role of high quality audit. (2023). Stent, Warwick ; Miah, Muhammad Shahin ; Jiang, Haiyan ; Rahman, Asheq.
    In: International Journal of Finance & Economics.
    RePEc:wly:ijfiec:v:28:y:2023:i:1:p:902-928.

    Full description at Econpapers || Download paper

  3. Segmental reporting, accounting enforcement, and analyst forecast dispersion in the European Union. (2023). Aboud, Ahmed.
    In: Journal of International Accounting, Auditing and Taxation.
    RePEc:eee:jiaata:v:53:y:2023:i:c:s1061951823000629.

    Full description at Econpapers || Download paper

  4. The importance of brokerage house size in determining the utility of IFRS8 segment data to financial analysts. (2022). Hussain, Simon ; Al-Aamri, Ibrahim ; Hsu, Hwa-Hsien.
    In: Journal of International Accounting, Auditing and Taxation.
    RePEc:eee:jiaata:v:47:y:2022:i:c:s1061951822000271.

    Full description at Econpapers || Download paper

  5. The impact of IFRS-8, segment reporting, on the disclosure practices of Polish listed companies. (2022). Cereola, Sandra Janet ; Dynowska, Joanna.
    In: Journal of International Accounting, Auditing and Taxation.
    RePEc:eee:jiaata:v:47:y:2022:i:c:s1061951822000210.

    Full description at Econpapers || Download paper

  6. Does IFRS experience improve analyst performance?. (2022). Westfall, Tiffany ; Barniv, Ran R ; Myring, Mark.
    In: Journal of International Accounting, Auditing and Taxation.
    RePEc:eee:jiaata:v:46:y:2022:i:c:s1061951821000689.

    Full description at Econpapers || Download paper

  7. 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

  8. Country-segment disclosure of foreign operations from Central and Eastern Europe: Country-level determinants and value relevance. (2021). Mironiuc, Marilena ; Simga-Mugan, Can ; Taran, Alina.
    In: Journal of Multinational Financial Management.
    RePEc:eee:mulfin:v:62:y:2021:i:c:s1042444x21000414.

    Full description at Econpapers || Download paper

  9. 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

  10. The usefulness of Non-IFRS segment data. (2021). Steindl, Tobias ; Kuster, Stephan ; Gottsche, Max.
    In: Journal of International Accounting, Auditing and Taxation.
    RePEc:eee:jiaata:v:43:y:2021:i:c:s1061951821000070.

    Full description at Econpapers || Download paper

  11. 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

  12. 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

  13. 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

  14. 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

  15. Enterprise resource planning enabling segmental information reporting practices of UK‐FTSE 100. (2021). Ammar, Sameh ; Mardini, Ghassan H.
    In: Accounting and Finance.
    RePEc:bla:acctfi:v:61:y:2021:i:1:p:1205-1237.

    Full description at Econpapers || Download paper

  16. How do financial analysts implement the Sum-of-the-Parts (SOTP) valuation framework?. (2020). Chlomou, Grigoria ; Demirakos, Efthimios.
    In: International Review of Financial Analysis.
    RePEc:eee:finana:v:70:y:2020:i:c:s1057521920301587.

    Full description at Econpapers || Download paper

  17. 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

  18. The impact of IFRS 8 on segment information quality in the European Union: a multi-dimensional analysis. (2019). Hussainey, Khaled ; Roberts, Clare ; Aboud, Ahmed.
    In: International Journal of Disclosure and Governance.
    RePEc:pal:ijodag:v:16:y:2019:i:2:d:10.1057_s41310-019-00059-9.

    Full description at Econpapers || Download paper

  19. 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

  20. 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

  21. Country-specific risks and geographic disclosure aggregation: Voluntary disclosure behaviour by British multinationals. (2019). Gray, Sidney J ; Kang, Helen.
    In: The British Accounting Review.
    RePEc:eee:bracre:v:51:y:2019:i:3:p:259-276.

    Full description at Econpapers || Download paper

  22. 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

  23. 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

  24. 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.

    Full description at Econpapers || Download paper

  25. 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

  26. 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

  27. 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

  28. 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

  29. 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

  30. 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

  31. 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

  32. 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

  33. 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

  34. 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

  35. 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

  36. 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

  37. 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

  38. 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

  39. 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

  40. 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

  41. 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

  42. 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

  43. 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

  44. 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

  45. 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

  46. 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

  47. 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

  48. 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

  49. 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

  50. 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

  51. 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

  52. 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

  53. 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

  54. 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

  55. 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

  56. 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

  57. 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

  58. 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

  59. 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

  60. 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

  61. 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

  62. 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

  63. 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

  64. Too much cocited documents. This list is not complete

Coauthors

Authors registered in RePEc who have wrote about the same topic

Report date: 2025-10-04 10:11:29 || 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.