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Thomas Jeanjean

Citations

Many of the citations below have been collected in an experimental project, CitEc, where a more detailed citation analysis can be found. These are citations from works listed in RePEc that could be analyzed mechanically. So far, only a minority of all works could be analyzed. See under "Corrections" how you can help improve the citation analysis.

Working papers

  1. Cascino, Stefano & Clatworthy, Mark A. & Osma, Beatriz Garcia & Gassen, Joachim & Imam, Shahed & Jeanjean, Thomas, 2014. "Who uses financial reports and for what purpose? Evidence from capital providers," LSE Research Online Documents on Economics 57683, London School of Economics and Political Science, LSE Library.

    Cited by:

    1. Paul André, 2014. "Towards a New Conceptual Framework: Here We Go Again!," Accounting in Europe, Taylor & Francis Journals, vol. 11(2), pages 145-147, December.
    2. Vidal García, Raúl & Ribal Sanchis, Javier & Blasco Ruiz, Ana, 2021. "Stock market multiples in the valuation of unlisted agrifood companies. || Múltiplos de mercado en la valoración de empresas agroalimentarias no cotizadas," Revista de Métodos Cuantitativos para la Economía y la Empresa = Journal of Quantitative Methods for Economics and Business Administration, Universidad Pablo de Olavide, Department of Quantitative Methods for Economics and Business Administration, vol. 31(1), pages 198-225, June.
    3. Claudine Mangen & Alexia Paduano & Bianca Paduano & Jessica Hadzurik & Juliano Leggio & Kayla Russo, 2020. "Smoke and Mirrors? Disclosures in the Marijuana Industry in Canada," Accounting Perspectives, John Wiley & Sons, vol. 19(3), pages 149-179, September.
    4. Graaf, Johan & Johed, Gustav, 2020. "“Reverse brokering” and the consumption of accounting: A broker desk ethnography of an investment case," Accounting, Organizations and Society, Elsevier, vol. 85(C).
    5. Gülcan Erkilet & Gerrit Janke & Rainer Kasperzak, 2022. "How valuation approach choice affects financial analysts’ target price accuracy," Journal of Business Economics, Springer, vol. 92(5), pages 741-779, July.
    6. Felix Thielemann & Tami Dinh & Helen Kang, 2019. "Non-GAAP Reporting and Debt Market Outcomes: Evidence from Regulation G," Schmalenbach Business Review, Springer;Schmalenbach-Gesellschaft, vol. 71(2), pages 169-203, May.
    7. André Schmidt, 2017. "Determinants of Corporate Voting – Evidence from a Large Survey of German Retail Investors," Schmalenbach Business Review, Springer;Schmalenbach-Gesellschaft, vol. 18(1), pages 71-103, February.
    8. Lee, Kenneth & Manochin, Melina, 2021. "Sell-side equity analysts and equity sales: A study of interaction," The British Accounting Review, Elsevier, vol. 53(5).
    9. Cascino, Stefano & Daske, Holger & Defond, Mark & Florou, Annita & Gassen, Joachim & Hung, Mingyi, 2023. "Reflections on the 20-year anniversary of worldwide IFRS adoption," LSE Research Online Documents on Economics 120205, London School of Economics and Political Science, LSE Library.
    10. Cascino, Stefano, 2021. "Discussion of: the state expropriation risk and the pricing of foreign earnings," LSE Research Online Documents on Economics 112473, London School of Economics and Political Science, LSE Library.
    11. S. Alex Yang & Nitin Bakshi & Christopher J. Chen, 2021. "Trade Credit Insurance: Operational Value and Contract Choice," Management Science, INFORMS, vol. 67(2), pages 875-891, February.
    12. Jannik Gerwanski, 2020. "Does it pay off? Integrated reporting and cost of debt: European evidence," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 27(5), pages 2299-2319, September.
    13. Ann Jorissen & Ronita Ram & Pedro Moraya Barros, 2022. "Are IFRS Standards a ‘trusted’ language for private firm credit decisions? An analysis of country differences in users’ perspective," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 62(2), pages 3021-3065, June.
    14. Martin Glaum, 2020. "Financial Reporting in Non-listed Family Firms: Insights from Interviews with CFOs," Schmalenbach Business Review, Springer;Schmalenbach-Gesellschaft, vol. 72(2), pages 225-270, April.
    15. Novak Aleš, 2016. "Issues in the Recognition versus Disclosure of Financial Information Debate," Naše gospodarstvo/Our economy, Sciendo, vol. 62(4), pages 52-61, December.
    16. Yuan Yin & Ken Peasnell & Herbert G. Hunt, 2018. "How do sell-side analysts obtain price-earnings multiples to value firms?," Accounting and Business Research, Taylor & Francis Journals, vol. 48(1), pages 108-135, January.
    17. Aust, Viktoria & Pelger, Christoph & Drefahl, Christian, 2021. "Exploring the relationship between valuation and stewardship uses of accounting information: Empirical evidence from German listed firms," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 42(C).
    18. Árni Claessen, 2021. "Relevance of Level 3 fair value disclosures and IFRS 13: a case study," International Journal of Disclosure and Governance, Palgrave Macmillan, vol. 18(4), pages 378-390, December.
    19. Vidal-Garcia Raül & Ribal Javier, 2019. "Terminal Value in SMEs: Testing the Multiple EV/EBITDA Approach," Journal of Business Valuation and Economic Loss Analysis, De Gruyter, vol. 14(1), pages 1-11, February.

  2. Stolowy, Hervé & Messner, Martin & Jeanjean, Thomas & Baker, C. Richard, 2013. "The Construction of a Trustworthy Investment Opportunity: Insights from the Madoff Fraud," HEC Research Papers Series 971, HEC Paris.

    Cited by:

    1. Oussama Ouriemmi, 2023. "The Legalistic Organizational Response to Whistleblowers’ Disclosures in a Scandal: Law Without Justice?," Journal of Business Ethics, Springer, vol. 188(1), pages 17-35, November.
    2. Hervé Laroche & Véronique Steyer & Christelle Théron, 2019. "How Could You be so Gullible? Scams and Over-Trust in Organizations," Journal of Business Ethics, Springer, vol. 160(3), pages 641-656, December.
    3. Ouriemmi, Oussama & Gérard, Benoît, 2023. "Control dynamics in rogue trading: Sovereignty and exception-to-the-rule attitudes in the contemporary financial sphere," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 91(C).
    4. Matthew Bamber & Santhosh Abraham, 2020. "On the “Realities” of Investor‐Manager Interactivity: Baudrillard, Hyperreality, and Management Q&A Sessions†," Contemporary Accounting Research, John Wiley & Sons, vol. 37(2), pages 1290-1325, June.
    5. Hervé Stolowy & Yves Gendron & Jodie Moll & Luc Paugam, 2019. "Building the Legitimacy of Whistleblowers: A Multi‐Case Discourse Analysis," Contemporary Accounting Research, John Wiley & Sons, vol. 36(1), pages 7-49, March.
    6. Yvonne Joyce, 2020. "Building Trust in Crisis Management: A Study of Insolvency Practitioners and the Role of Accounting Information and Processes," Contemporary Accounting Research, John Wiley & Sons, vol. 37(3), pages 1622-1657, September.
    7. Aziza Laguecir & Bernard Leca, 2018. "Strategies of visibility in contemporary surveillance settings: Insights from misconduct concealment in financial markets, Critical Perspectives on Accounting," Post-Print hal-01914996, HAL.
    8. Roberts, John, 2015. "The ‘subject’ of corruption," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 28(C), pages 82-88.
    9. Ikseon Suh & John T. Sweeney & Kristina Linke & Joseph M. Wall, 2020. "Boiling the Frog Slowly: The Immersion of C-Suite Financial Executives into Fraud," Journal of Business Ethics, Springer, vol. 162(3), pages 645-673, March.
    10. Pelger, Christoph & Grottke, Markus, 2015. "What about the future of the academy? – Some remarks on the looming colonisation of doctoral education," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 26(C), pages 117-129.
    11. Laguecir, Aziza & Leca, Bernard, 2019. "Strategies of visibility in contemporary surveillance settings: Insights from misconduct concealment in financial markets," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 62(C), pages 39-58.

  3. Capkun, Vedran & Collins, Daniel W. & Jeanjean, Thomas, 2013. "The Effect of IAS/IFRS Adoption on Earnings Management (Smoothing): A Closer Look at Competing Explanations," HEC Research Papers Series 1170, HEC Paris.

    Cited by:

    1. Theresia Dwi Hastuti & Imam Ghozali & Etna Nur Yuyetta, 2016. "The Effect of International Financial Reporting Standars on the Real Earnings Management and Internal Control Structure as a Moderating Variable," International Journal of Economics and Financial Issues, Econjournals, vol. 6(4), pages 1807-1814.
    2. Rabiu Saminu Jibril, 2019. "The Impact of International Financial Reporting Stanadard (IFRS) Adoption on Accounting Quality in Nigerian Listed Money Deposit Banks," Applied Finance and Accounting, Redfame publishing, vol. 5(1), pages 49-57, February.
    3. Francesco Mazzi & Giovanni Liberatore & Ioannis Tsalavoutas, 2016. "Insights on CFOs’ Perceptions about Impairment Testing Under IAS 36," Accounting in Europe, Taylor & Francis Journals, vol. 13(3), pages 353-379, September.

  4. Vedran Capkun & Daniel W. Collins & Thomas Jeanjean, 2012. "Does Adoption of IAS/IFRS Deter Earnings Management?," Working Papers hal-00675047, HAL.

    Cited by:

    1. Cai, Lei & Rahman, Asheq & Courtenay, Stephen, 2014. "The Effect of IFRS Adoption Conditional Upon the Level of Pre-adoption Divergence," The International Journal of Accounting, Elsevier, vol. 49(2), pages 147-178.
    2. Mohammad Issa Almaharmeh & Ra’ed Masa’deh, 2018. "Mandatory IFRS Adoption and Earnings Quality: Evidence from the UK," Modern Applied Science, Canadian Center of Science and Education, vol. 12(11), pages 197-197, November.
    3. Houqe, Muhammad Nurul & Monem, Reza M. & Zijl, Tony van, 2016. "The economic consequences of IFRS adoption: Evidence from New Zealand," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 27(C), pages 40-48.
    4. Trimble, Madeline, 2018. "A reinvestigation into accounting quality following global IFRS adoption: Evidence via earnings distributions," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 33(C), pages 18-39.

  5. Vedran Capkun & Anne Cazavan-Jeny & Thomas Jeanjean & Lawrence A. Weiss, 2012. "Setting the Bar: Earnings Management During a Change in Accounting Standards," Working Papers hal-00675060, HAL.

    Cited by:

    1. Alina Beattrice Vladu & Barcelona Spain, 2013. "Smoothing Behavior Of Firms In Times Of Crisis: Empirical Evidence From The Spanish Economic Environment," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, vol. 2(15), pages 1-13.
    2. Filip, Andrei & Raffournier, Bernard, 2014. "Financial Crisis And Earnings Management: The European Evidence," The International Journal of Accounting, Elsevier, vol. 49(4), pages 455-478.
    3. Agrianti Komalasari, 2017. "Implementation the International Financial Reporting Standards as a Moderating Variable of the Relationship of Corporate Governance with Earnings Management," European Research Studies Journal, European Research Studies Journal, vol. 0(3A), pages 259-277.

  6. Jeanjean, Thomas & Stolowy, Hervé & Lesage, Cédric, 2008. "Why do you speak English (in your annual report)?," HEC Research Papers Series 904, HEC Paris.

    Cited by:

    1. Stolowy, Hervé & Jeanjean, Thomas & Erkens, Michael, 2011. "The economic consequences of increasing the international visibility of financial reports," HEC Research Papers Series 957, HEC Paris.
    2. Drago, Carlo & Ginesti, Gianluca & Pongelli, Claudia & Sciascia, Salvatore, 2018. "Reporting strategies: What makes family firms beat around the bush? Family-related antecedents of annual report readability," Journal of Family Business Strategy, Elsevier, vol. 9(2), pages 142-150.
    3. Laaksonen, Jenni, 2022. "Translation, hegemony and accounting: A critical research framework with an illustration from the IFRS context," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 89(C).
    4. Nobes, Christopher, 2018. "Lessons from misclassification in international accounting," The British Accounting Review, Elsevier, vol. 50(3), pages 239-254.
    5. Chen, Jason V. & Li, Feng, 2015. "Discussion of “Textual analysis and international financial reporting: Large sample evidence”," Journal of Accounting and Economics, Elsevier, vol. 60(2), pages 181-186.
    6. Lang, Mark & Stice-Lawrence, Lorien, 2015. "Textual analysis and international financial reporting: Large sample evidence," Journal of Accounting and Economics, Elsevier, vol. 60(2), pages 110-135.
    7. Peter Iliev & Darius P. Miller & Lukas Roth, 2014. "Uninvited U.S. Investors? Economic Consequences of Involuntary Cross‐Listings," Journal of Accounting Research, Wiley Blackwell, vol. 52(2), pages 473-519, May.
    8. Thomas Jeanjean & Hervé Stolowy & Michael Erkens, 2012. "Economic consequences of adopting English for annual reports," Post-Print hal-00690931, HAL.
    9. Edith Leung & Arnt Verriest, 2015. "The Impact of IFRS 8 on Geographical Segment Information," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 42(3-4), pages 273-309, April.

  7. Stolowy, Hervé & Jeanjean, Thomas, 2008. "Determinants of board members’ financial expertise – Empirical evidence from France," HEC Research Papers Series 903, HEC Paris.

    Cited by:

    1. Kamal Anouar & Nicolas Aubert, 2016. "Does the catering theory of dividend apply to the French listed firms?," Post-Print halshs-01401867, HAL.
    2. Aymen Ammari & Sarra Amdouni & Ahmed Zemzem & Abderrazak Ellouze, 2016. "The Effect of Monitoring Committees on the Relationship between Board Structure and Firm Performance," JRFM, MDPI, vol. 9(4), pages 1-13, December.
    3. Kahloul, Ines & Sbai, Hicham & Grira, Jocelyn, 2022. "Does Corporate Social Responsibility reporting improve financial performance? The moderating role of board diversity and gender composition," The Quarterly Review of Economics and Finance, Elsevier, vol. 84(C), pages 305-314.
    4. Peter J Baldacchino & Jean Paul Abela & Norbert Tabone & Simon Grima, 2021. "Board of Director Diversity and Its Corporate Governance Implications in Maltese Equity-Listed Companies," International Journal of Finance, Insurance and Risk Management, International Journal of Finance, Insurance and Risk Management, vol. 11(4), pages 37-65.
    5. Ines Maraghni & Mehdi Nekhili, 2017. "Audit committee characteristics and audit fees: Evidence from France [Caractéristiques du comité d’audit et honoraires d’audit : cas des entreprises françaises]," Post-Print hal-01907594, HAL.
    6. Quoc-Anh Do & Bang Dang Nguyen & Raghavendra- University of Cambridge, Cambridge Judge Business School) Rau, 2013. "Sugar and Spice and Everything Nice: What Are Good Directors Made of?," Working Papers hal-03460924, HAL.
    7. Vassili Joannides & Nicolas Berland & D. T. Wickramasinghe, 2010. "Post-Hofstede diversity/cultural studies: what contributions to accounting knowledge?," Grenoble Ecole de Management (Post-Print) hal-00676570, HAL.
    8. Rey Dang & Anne Françoise Bender & Marie José Scotto, 2014. "Women on French Corporate Board of Directors: How Do They Differ from their Male Counterparts?," Working Papers 2014-54, Department of Research, Ipag Business School.
    9. Paul B. McGuinness, 2018. "IPO Firm Performance and Its Link with Board Officer Gender, Family-Ties and Other Demographics," Journal of Business Ethics, Springer, vol. 152(2), pages 499-521, October.
    10. Vinnari, Eija & Näsi, Salme, 2013. "Financial and technical competence of municipal board members: Empirical evidence from the water sector," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 24(7), pages 488-501.
    11. Vassili Joannides & Nicolas Berland & Danture Wickramasinghe, 2010. "Post-Hofstede diversity/cultural studies: what contributions to accounting knowledge?," Grenoble Ecole de Management (Post-Print) hal-01661685, HAL.

  8. Jeanjean, Thomas & Cazavan-Jeny, Anne, 2005. "Levels of voluntary disclosure in IPO prospectuses : an empirical analysis," HEC Research Papers Series 827, HEC Paris.

    Cited by:

    1. Denis Cormier & Daniel Coulombe & Luania Gomez Gutierrez & Bruce J. Mcconomy, 2018. "Firms in Transition: A Review of the Venture Capital, IPO, and M&A Literature," Accounting Perspectives, John Wiley & Sons, vol. 17(1), pages 9-88, March.
    2. Isabelle Martinez & Emmanuelle Negre, 2011. "Les déterminants de la communication volontaire des entreprises cibles d'OPA/OPE : le cas des synergies," Post-Print hal-00650551, HAL.
    3. Waqas Mehmood & Rasidah Mohd-Rashid & Yasir Abdullah & Ataul Karim Patwary & Attia Aman-Ullah, 2023. "Inclusive mapping of initial public offerings: a bibliometric and literature review study," Quality & Quantity: International Journal of Methodology, Springer, vol. 57(1), pages 655-700, February.
    4. C. Baccouche & Olfa Errais & Karima Mzoughi, 2010. "Les déterminants de la publication volontaire d'informations sociales : cas des entreprises tunisiennes," Post-Print halshs-00526423, HAL.
    5. Brennan, Niamh M. & Edgar, Victoria C. & Power, Sean Bradley, 2022. "COVID-19 profit warnings: Delivering bad news in a time of crisis," The British Accounting Review, Elsevier, vol. 54(2).
    6. Emmanuelle Negre & Isabelle Martinez, 2012. "Une Analyse Lexicale Des Communiques De Presse Volontaires Emis Lors Des Opa/Ope : Quels Profils De Diffusion ?," Post-Print hal-00936567, HAL.
    7. Mazzi, Chiara, 2011. "Family business and financial performance: Current state of knowledge and future research challenges," Journal of Family Business Strategy, Elsevier, vol. 2(3), pages 166-181.
    8. Sabri Boubaker & Dimitrios Gounopoulos & Antonios Kallias & Konstantinos Kallias, 2017. "Management earnings forecasts and IPO performance: evidence of a regime change," Review of Quantitative Finance and Accounting, Springer, vol. 48(4), pages 1083-1121, May.

  9. François Degeorge & Yuan Ding & Thomas Jeanjean & Hervé Stolowy, 2005. "Does Analyst Following Curb Earnings Management? International Evidence," Working Papers hal-00584703, HAL.

    Cited by:

    1. Han, Sangyong & Lai, Gene C. & Ho, Chia-Ling, 2018. "Corporate transparency and reserve management: Evidence from US property-liability insurance companies," Journal of Banking & Finance, Elsevier, vol. 96(C), pages 379-392.
    2. Hyun Min Oh & Sam Bock Park & Jong Hyun Kim, 2020. "Do Analysts’ Cash Flow Forecasts Improve Firm Value?," IJFS, MDPI, vol. 8(4), pages 1-25, October.
    3. Justin Y. Jin, 2013. "Investor Attention and Earnings Management around the World," Accounting Perspectives, John Wiley & Sons, vol. 12(2), pages 165-187, June.

  10. DEGEORGE, François & DING, Yuan & JEANJEAN, Thomas & STOLOWY, Hervé, 2005. "Does Analyst Following Curb Earnings Management?," HEC Research Papers Series 810, HEC Paris.

    Cited by:

    1. Han, Sangyong & Lai, Gene C. & Ho, Chia-Ling, 2018. "Corporate transparency and reserve management: Evidence from US property-liability insurance companies," Journal of Banking & Finance, Elsevier, vol. 96(C), pages 379-392.
    2. Hyun Min Oh & Sam Bock Park & Jong Hyun Kim, 2020. "Do Analysts’ Cash Flow Forecasts Improve Firm Value?," IJFS, MDPI, vol. 8(4), pages 1-25, October.
    3. Justin Y. Jin, 2013. "Investor Attention and Earnings Management around the World," Accounting Perspectives, John Wiley & Sons, vol. 12(2), pages 165-187, June.

  11. Ding, Yuan & Hervé, Stolowy & Hope, Ole-Kristian & Jeanjean, Thomas, 2005. "Differences between domestic accounting standards and IAS: measurement, determinants and implications," HEC Research Papers Series 826, HEC Paris.

    Cited by:

    1. Md Humayun Kabir & Fawzi Laswad & Md Ainul Islam, 2010. "Impact of IFRS in New Zealand on Accounts and Earnings Quality," Australian Accounting Review, CPA Australia, vol. 20(4), pages 343-357, December.
    2. Bonito, Ana & Pais, Cláudio, 2018. "The macroeconomic determinants of the adoption of IFRS for SMEs," Revista de Contabilidad - Spanish Accounting Review, Elsevier, vol. 21(2), pages 116-127.
    3. Holger Daske & Luzi Hail & Christian Leuz & Rodrigo Verdi, 2008. "Mandatory IFRS Reporting around the World: Early Evidence on the Economic Consequences," Journal of Accounting Research, Wiley Blackwell, vol. 46(5), pages 1085-1142, December.
    4. Gong, James Jianxin & Wang, Sophia I-Ling, 2016. "Changes in the value relevance of research and development expenses after IFRS adoption," Advances in accounting, Elsevier, vol. 35(C), pages 49-61.
    5. Beata Zyznarska-Dworczak Ivana Mamić Sačer, 2019. "Accounting Systems in Poland and Croatia - comparative study," Zagreb International Review of Economics and Business, Faculty of Economics and Business, University of Zagreb, vol. 22(1), pages 55-72, May.
    6. Palea, Vera, 2013. "IAS/IFRS and Financial Reporting Quality: Lessons from the European Experience," Department of Economics and Statistics Cognetti de Martiis. Working Papers 201330, University of Turin.
    7. Nobes, Christopher & Stadler, Christian, 2013. "How arbitrary are international accounting classifications? Lessons from centuries of classifying in many disciplines, and experiments with IFRS data," Accounting, Organizations and Society, Elsevier, vol. 38(8), pages 573-595.
    8. Beuselinck, C.A.C. & Joos, P.P.M. & Khurana, I.K. & van der Meulen, S., 2010. "Mandatory IFRS Reporting and Stock Price Informativeness," Discussion Paper 2010-82, Tilburg University, Center for Economic Research.
    9. Ahmed, Kamran & Chalmers, Keryn & Khlif, Hichem, 2013. "A Meta-analysis of IFRS Adoption Effects," The International Journal of Accounting, Elsevier, vol. 48(2), pages 173-217.
    10. Feleaga Niculae & Feleaga Liliana & Sandu Raluca & Avram Viorel, 2009. "Quelques Propos Sur La Reforme Comptable. Le Cas De La Roumanie," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, vol. 3(1), pages 954-959, May.
    11. George Iatridis & Panayotis Alexakis, 2012. "Evidence of voluntary accounting disclosures in the Athens Stock Market," Review of Accounting and Finance, Emerald Group Publishing Limited, vol. 11(1), pages 73-92, February.
    12. Hlaciuc Elena & Mihalciuc Camelia Catalina & Cibotariu Irina Stefana & Apetri Anisoara Niculina, 2009. "Some Issues About The Transition From U.S. Generally Accepted Accounting Principles (Gaap) To International Financial Reporting Standards (Ifrs)," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, vol. 1(11), pages 1-28.
    13. Sebastian Brauer & Carl-Friedrich Leuschner & Frank Westermann, 2011. "Does the Introduction of IFRS Change the Timeliness of Loss Recognition? Evidence from German Firms," IEER Working Papers 87, Institute of Empirical Economic Research, Osnabrueck University.
    14. C. Ollier Bessieux & Marie Chavent & V. Kuentz & E. Walliser, 2009. "Les effets de l'adoption obligatoire des normes IFRS sur les incorporels : le cas de la France," Post-Print halshs-00458968, HAL.
    15. Denis Cormier & Samira Demaria & Pascale Lapointe-Antunes & Robert Teller, 2009. "First-Time Adoption of IFRS, Managerial Incentives and Value- Relevance: Some French Evidence," Post-Print halshs-00441336, HAL.
    16. Iatridis, George Emmanuel, 2015. "Corporate philanthropy in the US stock market: Evidence on corporate governance, value relevance and earnings manipulation," International Review of Financial Analysis, Elsevier, vol. 39(C), pages 113-126.
    17. Paulo Alves & Ken Peasnell & Paul Taylor, 2009. "The use of the R2 as a measure of firm-specific information: A cross-country critique," Working Papers de Gestão (Management Working Papers) 02, Católica Porto Business School, Universidade Católica Portuguesa.
    18. Jorge A. Munoz-Mendoza & Sandra M. Sepúlveda-Yelpo & Carmen L. Veloso-Ramos & Carlos L. Delgado-Fuentealba, 2019. "Effects of foreign ownership and International Financial Reporting Standards on debt maturity in Chilean firms," Estudios Gerenciales, Universidad Icesi, vol. 35(153), pages 416-428, December.
    19. Florou, Annita & Kosi, Urska & Pope, Peter F., 2017. "Are international accounting standards more credit relevant than domestic standards?," LSE Research Online Documents on Economics 68202, London School of Economics and Political Science, LSE Library.
    20. Igor Goncharov & Allan Hodgson & Suntharee Lhaopadchan & Sonia Sanabria, 2013. "Asymmetric trading by insiders – comparing abnormal returns and earnings prediction in Spain and Australia," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 53(1), pages 163-184, March.
    21. Vieru, Markku & Schadewitz, Hannu, 2010. "Impact of IFRS transition on audit and non-audit fees: evidence from small and medium-sized listed companies in Finland," MPRA Paper 44664, University Library of Munich, Germany.
    22. Mohamed A. Elbannan, 2016. "IFRS Adoption, Legal Systems and the Voluntary Disclosure of Human Capital: Cross-country Evidence from the Banking Industry," Accounting and Finance Research, Sciedu Press, vol. 5(4), pages 1-30, November.
    23. Yu Gao, 2011. "The Sarbanes‐Oxley Act and the Choice of Bond Market by Foreign Firms," Journal of Accounting Research, Wiley Blackwell, vol. 49(4), pages 933-968, September.
    24. Nadia ALBU & Ioana PALARIE, 2016. "Convergence of Romanian accounting regulations with IFRS. A longitudinal analysis," The Audit Financiar journal, Chamber of Financial Auditors of Romania, vol. 14(138), pages 634-634, June.
    25. Jaggi, Bikki & Low, Pek Yee, 2011. "Joint Effect of Investor Protection and Securities Regulations on Audit Fees," The International Journal of Accounting, Elsevier, vol. 46(3), pages 241-270, September.
    26. Mazzi, Francesco & Slack, Richard & Tsalavoutas, Ioannis, 2018. "The effect of corruption and culture on mandatory disclosure compliance levels: Goodwill reporting in Europe," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 31(C), pages 52-73.
    27. Silva Ana Paula & Fontes Alexandra & Martins Adelaide, 2020. "Portuguese Experience With IFRS Adoption As Perceived By Auditors," Journal of Management and Business Administration. Central Europe, Sciendo, vol. 28(1), pages 81-98, March.
    28. Karen Maas & Kellie Liket, 2011. "Talk the Walk: Measuring the Impact of Strategic Philanthropy," Journal of Business Ethics, Springer, vol. 100(3), pages 445-464, May.
    29. Dimitropoulos, Panagiotis E. & Asteriou, Dimitrios & Kousenidis, Dimitrios & Leventis, Stergios, 2013. "The impact of IFRS on accounting quality: Evidence from Greece," Advances in accounting, Elsevier, vol. 29(1), pages 108-123.
    30. Xiao Li & Jeffrey Ng & Walid Saffar, 2021. "Financial Reporting and Trade Credit: Evidence from Mandatory IFRS Adoption," Contemporary Accounting Research, John Wiley & Sons, vol. 38(1), pages 96-128, March.
    31. Jonas Oliveira & Graça Azevedo & Bertina Oliveira, 2018. "Impairment Losses: The Impact of First‐time Adoption of the Accounting Standardisation System in Portugal," Australian Accounting Review, CPA Australia, vol. 28(4), pages 556-576, December.
    32. Gilberto Loureiro & Alvaro G. Taboada, 2013. "Do Improvements in the Information Environment Affect Real Investment Decisions?," NIPE Working Papers 20/2013, NIPE - Universidade do Minho.
    33. Mirela Nichita & Carmen Turlea, 2015. "Approach Regarding a Framework for Risk Reporting in Order to Enhance the Related Good Practices," The AMFITEATRU ECONOMIC journal, Academy of Economic Studies - Bucharest, Romania, vol. 17(40), pages 1108-1108, August.
    34. Cai, Lei & Rahman, Asheq & Courtenay, Stephen, 2014. "The Effect of IFRS Adoption Conditional Upon the Level of Pre-adoption Divergence," The International Journal of Accounting, Elsevier, vol. 49(2), pages 147-178.
    35. Marra, Antonio & Mazzola, Pietro & Prencipe, Annalisa, 2011. "Board Monitoring and Earnings Management Pre- and Post-IFRS," The International Journal of Accounting, Elsevier, vol. 46(2), pages 205-230, June.
    36. Opare, Solomon & Houqe, Muhammad Nurul & van Zijl, Tony, 2020. "IFRS adoption and seasoned equity offering underperformance," Pacific-Basin Finance Journal, Elsevier, vol. 61(C).
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    99. Houqe, Muhammad Nurul & van Zijl, Tony & Dunstan, Keitha & Karim, A.K.M. Waresul, 2012. "The Effect of IFRS Adoption and Investor Protection on Earnings Quality Around the World," The International Journal of Accounting, Elsevier, vol. 47(3), pages 333-355.
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    104. David Procházka, 2015. "Is a Full International Accounting Convergence Desirable? [Je žádoucí úplná konvergence účetního výkaznictví?]," Český finanční a účetní časopis, Prague University of Economics and Business, vol. 2015(3), pages 7-23.
    105. Hela Turki & Senda Wali & Younes Boujelbene, 2016. "The effect of IFRS mandatory adoption on the information asymmetry," Cogent Business & Management, Taylor & Francis Journals, vol. 3(1), pages 1209100-120, December.
    106. Houqe, Muhammad Nurul & Monem, Reza M., 2016. "IFRS Adoption, Extent of Disclosure, and Perceived Corruption: A Cross-Country Study," The International Journal of Accounting, Elsevier, vol. 51(3), pages 363-378.
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    109. Yanqi Sun & Jenny Jing Wang & Kevin Tairan Huang, 2022. "Does IFRS and GRI adoption impact the understandability of corporate reports by Chinese listed companies?," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 62(2), pages 2879-2904, June.
    110. Catalina Gorgan & Vasile Gorgan, 2014. "Study On Disclosure Level Of Companies Listed On The Bucharest Stock Exchange In Accordance With International Financial Reporting Standards: The Case Of Intangible Assets," Annals - Economy Series, Constantin Brancusi University, Faculty of Economics, vol. 2, pages 104-115, April.
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  12. Cazavan-Jeny , Anne & Jeanjean, Thomas, 2003. "Value Relevance of R&D Reporting : A Signaling Interpretation," ESSEC Working Papers DR 03021, ESSEC Research Center, ESSEC Business School.

    Cited by:

    1. Yasean A. Tahat & Ahmed H. Ahmed & Mohammad M. Alhadab, 2018. "The impact of intangibles on firms’ financial and market performance: UK evidence," Review of Quantitative Finance and Accounting, Springer, vol. 50(4), pages 1147-1168, May.
    2. Gamal Atallah & Massoud Khazabi, 2005. "A Model of R&D Capitalization," International Journal of Business and Economics, School of Management Development, Feng Chia University, Taichung, Taiwan, vol. 4(2), pages 107-121, August.
    3. Георгиева, Даниела, 2020. "Предизвикателства Пред Отчитането На Научноизследователската И Развойна Дейност В България [Reporting of R&D in Bulgaria - challenges]," MPRA Paper 105321, University Library of Munich, Germany.
    4. Георгиева, Даниела, 2020. "По Някои Въпроси Относно Непубликуването На Оповестявания За Научноизследователската И Развойна Дейност Като Част От Финансовите Отчети На Български Иновативни Предприятия [On some issues regarding," MPRA Paper 106717, University Library of Munich, Germany, revised 2020.
    5. Riccardo Cimini & Alessandro Gaetano & Alessandra Pagani, 2014. "The relation between R&D accounting treatment and the risk of the firm: Evidence from the Italian market," FINANCIAL REPORTING, FrancoAngeli Editore, vol. 2014(1), pages 33-54.
    6. Schmidt, Gabriela & Trofimenko, Natalia, 2010. "Linkages between technology choice and exporting: Evidence from Argentina," Kiel Working Papers 1620, Kiel Institute for the World Economy (IfW Kiel).
    7. Salma Loulou & Mohamed Triki, 2008. "Déterminants et pertinence de l'activation des dépenses de recherche & développement dans le contexte des entreprises françaises," Post-Print halshs-00525992, HAL.

  13. Thomas Jeanjean, 1999. "La théorie positive de la comptabilité: une revue des critiques," Working Papers hal-00601493, HAL.

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    1. Olivier Vidal, 2016. "Studying Unmanaged Earnings Distributions [L'étude des distributions de résultats non manipulés]," Post-Print hal-01902456, HAL.
    2. Olivier Vidal, 2017. "Studying Unmanaged Earnings Distributions [L'étude des distributions de résultats non manipulés]," Post-Print hal-03737349, HAL.

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    1. Zabihollah Rezaee & Ling Tuo, 2019. "Are the Quantity and Quality of Sustainability Disclosures Associated with the Innate and Discretionary Earnings Quality?," Journal of Business Ethics, Springer, vol. 155(3), pages 763-786, March.
    2. Bikki Jaggi & Alessandra Allini & Riccardo Macchioni & Annamaria Zampella, 2018. "Do investors find carbon information useful? Evidence from Italian firms," Review of Quantitative Finance and Accounting, Springer, vol. 50(4), pages 1031-1056, May.
    3. Laura Bini & Francesco Giunta & Rebecca Miccini & Lorenzo Simoni, 2023. "Corporate governance quality and non-financial KPI disclosure comparability: UK evidence," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 27(1), pages 43-74, March.
    4. Rosa Van Den Ende & Antoine Mandel & Agnieszka Rusinowska, 2023. "Network-based allocation of responsibility for GHG emissions," Documents de travail du Centre d'Economie de la Sorbonne 23013, Université Panthéon-Sorbonne (Paris 1), Centre d'Economie de la Sorbonne.
    5. Suham Cahyono & Iman Harymawan & Khairul Anuar Kamarudin, 2023. "The impacts of tenure diversity on boardroom and corporate carbon emission performance: Exploring from the moderating role of corporate innovation," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 30(5), pages 2507-2535, September.
    6. Olivier Boiral & Marie‐Christine Brotherton & Léo Rivaud & David Talbot, 2022. "Comparing the uncomparable? An investigation of car manufacturers' climate performance," Business Strategy and the Environment, Wiley Blackwell, vol. 31(5), pages 2213-2229, July.
    7. Perera, Luckmika & Jubb, Christine & Gopalan, Sandeep, 2019. "A comparison of voluntary and mandated climate change-related disclosure," Journal of Contemporary Accounting and Economics, Elsevier, vol. 15(2), pages 243-266.
    8. Evangeline O. Elijido-Ten & Peter Clarkson, 2019. "Going Beyond Climate Change Risk Management: Insights from the World’s Largest Most Sustainable Corporations," Journal of Business Ethics, Springer, vol. 157(4), pages 1067-1089, July.
    9. Die Wu & Shuzhen Zhu & Aftab Ahmed Memon & Hafeezullah Memon, 2020. "Financial Attributes, Environmental Performance, and Environmental Disclosure in China," IJERPH, MDPI, vol. 17(23), pages 1-14, November.
    10. Linda Kusumaning Wedari & Amir Moradi‐Motlagh & Christine Jubb, 2023. "The moderating effect of innovation on the relationship between environmental and financial performance: Evidence from high emitters in Australia," Business Strategy and the Environment, Wiley Blackwell, vol. 32(1), pages 654-672, January.
    11. Yu Chen & Yuandi Wang & Ruifeng Hu, 2020. "Sustainability by High–Speed Rail: The Reduction Mechanisms of Transportation Infrastructure on Haze Pollution," Sustainability, MDPI, vol. 12(7), pages 1-18, April.
    12. Itzhak Ben-David & Yeejin Jang & Stefanie Kleimeier & Michael Viehs, 2021. "Exporting pollution: where do multinational firms emit CO2? [Effects of air quality regulations on polluting industries]," Economic Policy, CEPR, CESifo, Sciences Po;CES;MSH, vol. 36(107), pages 377-437.
    13. Binh Bui & Muhammad Nurul Houqe & Muhammad Kaleem Zahir-ul-Hassan, 2022. "Moderating effect of carbon accounting systems on strategy and carbon performance: a CDP analysis," Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung, Springer, vol. 33(4), pages 483-524, December.
    14. Raymond Markey & Joseph McIvor & Martin O’Brien & Chris F Wright, 2021. "Triggering business responses to climate policy in Australia," Australian Journal of Management, Australian School of Business, vol. 46(2), pages 248-271, May.
    15. Khandelwal, Urvashi & Sharma, Prateek & Nagarajan, Viswanathan, 2022. "Valuation effects of emissions reduction target disclosures," Finance Research Letters, Elsevier, vol. 49(C).
    16. Timo Busch & Matthew Johnson & Thomas Pioch, 2022. "Corporate carbon performance data: Quo vadis?," Journal of Industrial Ecology, Yale University, vol. 26(1), pages 350-363, February.
    17. Dong Ding & Bin Liu & Millicent Chang, 2023. "Carbon Emissions and TCFD Aligned Climate-Related Information Disclosures," Journal of Business Ethics, Springer, vol. 182(4), pages 967-1001, February.
    18. Maida Hadziosmanovic & Shannon M. Lloyd & Anders Bjørn & Raymond L. Paquin & Nadine Mengis & H. Damon Matthews, 2022. "Using cumulative carbon budgets and corporate carbon disclosure to inform ambitious corporate emissions targets and long‐term mitigation pathways," Journal of Industrial Ecology, Yale University, vol. 26(5), pages 1747-1759, October.
    19. Rainer Kasperzak & Marko Kureljusic & Lucas Reisch & Simon Thies, 2023. "Accounting for Carbon Emissions—Current State of Sustainability Reporting Practice under the GHG Protocol," Sustainability, MDPI, vol. 15(2), pages 1-17, January.
    20. Itzhak Ben-David & Stefanie Kleimeier & Michael Viehs, 2018. "Exporting Pollution: Where Do Multinational Firms Emit CO₂?," NBER Working Papers 25063, National Bureau of Economic Research, Inc.
    21. Kanwalroop K. Dhanda & Joseph Sarkis & Dileep G. Dhavale, 2022. "Institutional and stakeholder effects on carbon mitigation strategies," Business Strategy and the Environment, Wiley Blackwell, vol. 31(3), pages 782-795, March.
    22. Jittima Wichianrak & Tehmina Khan & David Teh & Steven Dellaportas, 2023. "Critical Perspectives of NGOs on Voluntary Corporate Environmental Reporting: Thai Public Listed Companies," Sustainability, MDPI, vol. 15(7), pages 1-24, April.
    23. Clementino, Ester & Perkins, Richard, 2020. "How do companies respond to environmental, social and governance (ESG) ratings? Evidence from Italy," LSE Research Online Documents on Economics 103046, London School of Economics and Political Science, LSE Library.
    24. Ismail N.B. & Sébastien Alcouffe & Galy N & Ceulemans K, 2020. "The impact of international sustainability initiatives on Life Cycle Assessment voluntary disclosures: The case of France’s CAC40 listed companies," Post-Print hal-03082800, HAL.
    25. Muhammad Salman Asif & Henry Lau & Dilupa Nakandala & Youqing Fan & Hilal Hurriyet, 2022. "Case study research of green life cycle model for the evaluation and reduction of scope 3 emissions in food supply chains," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 29(4), pages 1050-1066, July.
    26. Florence Depoers & Tiphaine Jérôme, 2017. "Environmental expenditure disclosure strategies in a regulated context [Stratégies de publication des dépenses environnementales dans un cadre réglementaire]," Post-Print hal-01576195, HAL.
    27. Frederik Dahlmann & Layla Branicki & Stephen Brammer, 2017. "‘Carrots for Corporate Sustainability’: Impacts of Incentive Inclusiveness and Variety on Environmental Performance," Business Strategy and the Environment, Wiley Blackwell, vol. 26(8), pages 1110-1131, December.
    28. Shiro Hori & Sachi Syugyo, 2020. "The function of international business frameworks for governing companies’ climate change-related actions toward the 2050 goals," International Environmental Agreements: Politics, Law and Economics, Springer, vol. 20(3), pages 541-557, September.
    29. Fuzhong Chen & Muzzammil Hussain & Jawad Ahmad Khan & Ghulam Mustafa Mir & Zeeshan Khan, 2021. "Voluntary disclosure of greenhouse gas emissions by cities under carbon disclosure project: A sustainable development approach," Sustainable Development, John Wiley & Sons, Ltd., vol. 29(4), pages 719-727, July.
    30. Joseph A. Johnson & Jochen Theis & Adam Vitalis & Donald Young, 2020. "The Influence of Firms' Emissions Management Strategy Disclosures on Investors' Valuation Judgments†," Contemporary Accounting Research, John Wiley & Sons, vol. 37(2), pages 642-664, June.
    31. Zahra Borghei, 2021. "Carbon disclosure: a systematic literature review," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 61(4), pages 5255-5280, December.
    32. Albitar, Khaldoon & Al-Shaer, Habiba & Liu, Yang Stephanie, 2023. "Corporate commitment to climate change: The effect of eco-innovation and climate governance," Research Policy, Elsevier, vol. 52(2).
    33. Simon Döring & Wolfgang Drobetz & Sadok El Ghoul & Omrane Guedhami & Henning Schröder, 2023. "Foreign Institutional Investors, Legal Origin, and Corporate Greenhouse Gas Emissions Disclosure," Journal of Business Ethics, Springer, vol. 182(4), pages 903-932, February.
    34. Ayman Issa & Jalal Rajeh Hanaysha, 2023. "Achieving sustainable business: The nexus between external sustainability assurance, CSR strategy and emission reduction," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 30(6), pages 3095-3109, November.
    35. Samuel Drempetic & Christian Klein & Bernhard Zwergel, 2020. "The Influence of Firm Size on the ESG Score: Corporate Sustainability Ratings Under Review," Journal of Business Ethics, Springer, vol. 167(2), pages 333-360, November.
    36. Carolina Almeida Cruz & Florinda Matos, 2023. "ESG Maturity: A Software Framework for the Challenges of ESG Data in Investment," Sustainability, MDPI, vol. 15(3), pages 1-18, February.
    37. Zhifang Zhou & Tao Zhang & Kang Wen & Huixiang Zeng & Xiaohong Chen, 2018. "Carbon risk, cost of debt financing and the moderation effect of media attention: Evidence from Chinese companies operating in high‐carbon industries," Business Strategy and the Environment, Wiley Blackwell, vol. 27(8), pages 1131-1144, December.
    38. Rissman, Adena R. & Morris, Amy W. & Kalinin, Alexey & Kohl, Patrice A. & Parker, Dominic P. & Selles, Owen, 2019. "Private organizations, public data: Land trust choices about mapping conservation easements," Land Use Policy, Elsevier, vol. 89(C).
    39. Lily Hsueh, 2019. "Opening up the firm: What explains participation and effort in voluntary carbon disclosure by global businesses? An analysis of internal firm factors and dynamics," Business Strategy and the Environment, Wiley Blackwell, vol. 28(7), pages 1302-1322, November.
    40. Le Luo & Qingliang Tang & Hanlu Fan & Jamie Ayers, 2023. "Corporate carbon assurance and the quality of carbon disclosure," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 63(1), pages 657-690, March.
    41. Bui, Binh & Houqe, Muhammad Nurul & Zaman, Mahbub, 2020. "Climate governance effects on carbon disclosure and performance," The British Accounting Review, Elsevier, vol. 52(2).
    42. Shouhao Li & Weiquan Cheng & Jingjing Li & Hao Shen, 2021. "Corporate Social Responsibility Development and Climate Change: Regional Evidence of China," Sustainability, MDPI, vol. 13(21), pages 1-20, October.
    43. Federico Galán-Valdivieso & Laura Saraite-Sariene & Juana Alonso-Cañadas & María del Carmen Caba-Pérez, 2019. "Do Corporate Carbon Policies Enhance Legitimacy? A Social Media Perspective," Sustainability, MDPI, vol. 11(4), pages 1-23, February.
    44. Tiberio Daddi & Niccolò Maria Todaro & Maria Rosa De Giacomo & Marco Frey, 2018. "A Systematic Review of the Use of Organization and Management Theories in Climate Change Studies," Business Strategy and the Environment, Wiley Blackwell, vol. 27(4), pages 456-474, May.
    45. Dietz, Simon & Gardiner, Dan & Jahn, Valentin & Noels, Jolien, 2021. "How ambitious are oil and gas companies’ climate goals?," LSE Research Online Documents on Economics 112536, London School of Economics and Political Science, LSE Library.
    46. Thomas Gutmayer & Dannielle Cerbone & Warren Maroun, 2022. "An Evaluation of Business Model Disclosures in Integrated Reports," Australian Accounting Review, CPA Australia, vol. 32(2), pages 220-237, June.
    47. Ester Clementino & Richard Perkins, 2021. "How Do Companies Respond to Environmental, Social and Governance (ESG) ratings? Evidence from Italy," Journal of Business Ethics, Springer, vol. 171(2), pages 379-397, June.
    48. Juhyun Jung & Kathleen Herbohn & Peter Clarkson, 2018. "Carbon Risk, Carbon Risk Awareness and the Cost of Debt Financing," Journal of Business Ethics, Springer, vol. 150(4), pages 1151-1171, July.
    49. Shinu Vig, 2024. "Environmental disclosures by Indian companies: role of board characteristics and board effectiveness," International Journal of Disclosure and Governance, Palgrave Macmillan, vol. 21(1), pages 16-31, March.
    50. Antonio J. Mateo‐Márquez & José M. González‐González & Constancio Zamora‐Ramírez, 2021. "The influence of countries' climate change‐related institutional profile on voluntary environmental disclosures," Business Strategy and the Environment, Wiley Blackwell, vol. 30(2), pages 1357-1373, February.
    51. Sadiye Oktay & Serdar Bozkurt & Kübra Yazıcı, 2021. "The Relationship Between Carbon Disclosure Project Scores and Global 500 Companies: A Perspective From National Culture," SAGE Open, , vol. 11(2), pages 21582440211, May.
    52. María Consuelo Pucheta‐Martínez & Blanca López‐Zamora, 2018. "Engagement of directors representing institutional investors on environmental disclosure," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 25(6), pages 1108-1120, November.
    53. Busco, Cristiano & Malafronte, Irma & Pereira, John & Starita, Maria Grazia, 2019. "The determinants of companies’ levels of integration: Does one size fit all?," The British Accounting Review, Elsevier, vol. 51(3), pages 277-298.
    54. Jill Atkins & Federica Doni & Andrea Gasperini & Sonia Artuso & Ilaria Torre & Lorena Sorrentino, 2023. "Exploring the Effectiveness of Sustainability Measurement: Which ESG Metrics Will Survive COVID-19?," Journal of Business Ethics, Springer, vol. 185(3), pages 629-646, July.

  2. Andrei Filip & Thomas Jeanjean & Luc Paugam, 2015. "Using Real Activities to Avoid Goodwill Impairment Losses: Evidence and Effect on Future Performance," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 42(3-4), pages 515-554, April.

    Cited by:

    1. Guermazi, Walid & Halioui, Khamoussi, 2020. "Do differences in national cultures affect cross-country conditional conservatism behavior under IFRS?," Research in International Business and Finance, Elsevier, vol. 52(C).
    2. Eiler, Lisa A. & Filzen, Joshua J. & Jackson, Mark & Tama-Sweet, Isho, 2021. "Real earnings management and the properties of analysts' forecasts," Advances in accounting, Elsevier, vol. 55(C).
    3. Benjamin T. Albersmann & Reiner Quick, 2020. "The Impact of Audit Quality Indicators on the Timeliness of Goodwill Impairments: Evidence from the German Setting," Abacus, Accounting Foundation, University of Sydney, vol. 56(1), pages 66-103, March.
    4. Lee, Eugenia Y. & Ha, Wonsuk & Park, Sunyoung, 2023. "Auditor specialization in R&D and clients’ R&D investment-q sensitivity," Journal of Contemporary Accounting and Economics, Elsevier, vol. 19(2).
    5. Xu, Jingjing & Huang, Haijie & Lee, Edward & Petaibanlue, Jirada, 2023. "Does goodwill pressure drive business restructuring based on subsidiary disposal?," International Review of Financial Analysis, Elsevier, vol. 86(C).
    6. Paul André & Andrei Filip & Luc Paugam, 2016. "Examining the Patterns of Goodwill Impairments in Europe and the US," Accounting in Europe, Taylor & Francis Journals, vol. 13(3), pages 329-352, September.
    7. Andrei Filip & Gerald J. Lobo & Luc Paugam, 2021. "Managerial discretion to delay the recognition of goodwill impairment: The role of enforcement," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 48(1-2), pages 36-69, January.
    8. Najlaa Kallousa & Youngki Jang & Boochun Jung & Hussein Warsame, 2023. "Labor unions and post‐acquisition integration capability: Evidence from goodwill impairment," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 50(3-4), pages 764-794, March.
    9. Tadeusz Dudycz & Jadwiga Praźników, 2020. "Does the Mark-to-Model Fair Value Measure Make Assets Impairment Noisy?: A Literature Review," Sustainability, MDPI, vol. 12(4), pages 1-24, February.
    10. Estelle Y. Sun, 2021. "The Differential Role of R&D and SG&A for Earnings Management and Stock Price Manipulation," Contemporary Accounting Research, John Wiley & Sons, vol. 38(1), pages 242-275, March.
    11. Iatridis, George Emmanuel & Pappas, Kostas & Walker, Martin, 2022. "Narrative disclosure quality and the timeliness of goodwill impairments," The British Accounting Review, Elsevier, vol. 54(2).
    12. Alshehabi, Ahmad & Georgiou, George & Ala, Alessandro S., 2021. "Country-specific drivers of the value relevance of goodwill impairment losses," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 43(C).
    13. Sun, Li, 2016. "Managerial ability and goodwill impairment," Advances in accounting, Elsevier, vol. 32(C), pages 42-51.
    14. Xie, Xinmei & Chang, Yu-Shan & Shiue, Min-Jeng, 2022. "Corporate life cycle, family firms, and earnings management: Evidence from Taiwan," Advances in accounting, Elsevier, vol. 56(C).
    15. Johannes Thesing & Patrick Velte, 2021. "Do fair value measurements affect accounting-based earnings quality? A literature review with a focus on corporate governance as moderator," Journal of Business Economics, Springer, vol. 91(7), pages 965-1004, September.
    16. Killins, Robert & Ngo, Thanh & Wang, Hongxia, 2021. "Goodwill impairment and CEO overconfidence," Journal of Behavioral and Experimental Finance, Elsevier, vol. 29(C).
    17. Martin Kedron, 2020. "Goodwill and Its Effect on Share Price of Manufacturing and Nonmanufacturing Companies," Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis, Mendel University Press, vol. 68(2), pages 373-381.
    18. Wolfgang Ballwieser, 2020. "International Valuation Standards (IVS) – Bedarf, Reichweite, Würdigung, diskutiert anhand der Bewertung von Unternehmen und Goodwill [International Valuation Standards (IVS)—Demand, Range, Critica," Schmalenbach Journal of Business Research, Springer, vol. 72(1), pages 71-94, March.

  3. Thomas Jeanjean & Hervé Stolowy & Michael Erkens & Teri Lombardi Yohn, 2015. "International evidence on the impact of adopting English as an external reporting language," Journal of International Business Studies, Palgrave Macmillan;Academy of International Business, vol. 46(2), pages 180-205, February.

    Cited by:

    1. De George, Emmanuel T. & Li, Xi & Shivakumar, Lakshmanan, 2016. "A review of the IFRS adoption literature," LSE Research Online Documents on Economics 67599, London School of Economics and Political Science, LSE Library.
    2. Drago, Carlo & Ginesti, Gianluca & Pongelli, Claudia & Sciascia, Salvatore, 2018. "Reporting strategies: What makes family firms beat around the bush? Family-related antecedents of annual report readability," Journal of Family Business Strategy, Elsevier, vol. 9(2), pages 142-150.
    3. Emmanuel T. De George & Xi Li & Lakshmanan Shivakumar, 2016. "A review of the IFRS adoption literature," Review of Accounting Studies, Springer, vol. 21(3), pages 898-1004, September.
    4. Orazalin, Nurlan & Mahmood, Monowar, 2018. "Economic, environmental, and social performance indicators of sustainability reporting: Evidence from the Russian oil and gas industry," Energy Policy, Elsevier, vol. 121(C), pages 70-79.
    5. Antioco, Michael & Coussement, Kristof & Fletcher-Chen, Chavi Chi-Yun & Prange, Christiane, 2023. "What's in a word? Adopting a linguistic-style analysis of western MNCs’ global press releases," Journal of World Business, Elsevier, vol. 58(2).
    6. Golesorkhi, Sougand & Mersland, Roy & Piekkari, Rebecca & Pishchulov, Grigory & Randøy, Trond, 2019. "The effect of language use on the financial performance of microfinance banks: Evidence from cross-border activities in 74 countries," Journal of World Business, Elsevier, vol. 54(3), pages 213-229.
    7. Fuentelsaz, Lucio & Garrido, Elisabet & González, Minerva, 2020. "Ownership in cross-border acquisitions and entry timing of the target firm," Journal of World Business, Elsevier, vol. 55(2).

  4. Stefano Cascino & Mark Clatworthy & Beatriz García Osma & Joachim Gassen & Shahed Imam & Thomas Jeanjean, 2014. "Who Uses Financial Reports and for What Purpose? Evidence from Capital Providers," Accounting in Europe, Taylor & Francis Journals, vol. 11(2), pages 185-209, December.
    See citations under working paper version above.
  5. Hervé Stolowy & Martin Messner & Thomas Jeanjean & C. Richard Baker, 2014. "The Construction of a Trustworthy Investment Opportunity: Insights from the Madoff Fraud," Contemporary Accounting Research, John Wiley & Sons, vol. 31(2), pages 354-397, June.
    See citations under working paper version above.
  6. Alissa, Walid & Capkun, Vedran & Jeanjean, Thomas & Suca, Nadja, 2014. "An empirical investigation of the impact of audit and auditor characteristics on auditor performance," Accounting, Organizations and Society, Elsevier, vol. 39(7), pages 495-510.

    Cited by:

    1. Siti Rodziah Ahmad & Hilwani Hariri & Siti Noor Hayati Mohamed Zawawi & Razinah Hassan, 2019. "Determinants of Auditors¡¯ Work Performance," International Journal of Financial Research, International Journal of Financial Research, Sciedu Press, vol. 10(3), pages 230-238, May.
    2. Cleston Alexandre dos Santos & Paulo Roberto da Cunha, 2021. "Effect of Trust between the Time Pressure and Complexity in Judging and Decision-Making in Auditing," RAC - Revista de Administração Contemporânea (Journal of Contemporary Administration), ANPAD - Associação Nacional de Pós-Graduação e Pesquisa em Administração, vol. 25(5), pages 200037-2000.
    3. Bucaro, Anthony C., 2019. "Enhancing auditors' critical thinking in audits of complex estimates," Accounting, Organizations and Society, Elsevier, vol. 73(C), pages 35-49.
    4. Rita Lamboglia & Daniela Mancini, 2021. "The relationship between auditors’ human capital attributes and the assessment of the control environment," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 25(4), pages 1211-1239, December.
    5. Blaufus, Kay & Lorenz, Daniela & Milde, Michael & Peuthert, Benjamin & Schwäbe, Alexander N., 2022. "Negotiating with the tax auditor: Determinants of tax auditors' negotiation strategy choice and the effect on firms’ tax adjustments," Accounting, Organizations and Society, Elsevier, vol. 97(C).
    6. Florian Hoos & Jorien Louise Pruijssers & Michel W. Lander, 2019. "Who’s Watching? Accountability in Different Audit Regimes and the Effects on Auditors’ Professional Skepticism," Journal of Business Ethics, Springer, vol. 156(2), pages 563-575, May.
    7. Gholamhossein Mahdavi & Abbas Ali Daryaei, 2016. "Auditing marketing and corporate governance," International Journal of Business Forecasting and Marketing Intelligence, Inderscience Enterprises Ltd, vol. 2(3), pages 190-214.
    8. Skoczylas-Tworek Agnieszka, 2022. "Internal Audit as a Tool to Reduce the Risk of Fraud and Abuse," Journal of Intercultural Management, Sciendo, vol. 14(4), pages 4-20, December.
    9. Blaufus, Kay & Schöndube, Jens Robert & Wielenberg, Stefan, 2020. "Strategic interactions between tax and statutory auditors and different information regimes: Implications for tax audit efficiency," arqus Discussion Papers in Quantitative Tax Research 249, arqus - Arbeitskreis Quantitative Steuerlehre.
    10. Gholamhossein Mahdavi & Abbas Ali Daryaei, 2017. "Attitude toward business environment of auditing, corporate governance and balance between auditing and marketing," Contaduría y Administración, Accounting and Management, vol. 62(3), pages 1019-1040, Julio-Sep.

  7. Florence Depoers & Thomas Jeanjean, 2012. "Determinants of Quantitative Information Withholding in Annual Reports," European Accounting Review, Taylor & Francis Journals, vol. 21(1), pages 115-151, May.

    Cited by:

    1. Hassanein, Ahmed, 2022. "Risk reporting and stock return in the UK: Does market competition Matter?," The North American Journal of Economics and Finance, Elsevier, vol. 59(C).
    2. Laura Bini & Francesco Giunta & Rebecca Miccini & Lorenzo Simoni, 2023. "Corporate governance quality and non-financial KPI disclosure comparability: UK evidence," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 27(1), pages 43-74, March.
    3. Like Jiang & Paul André & Chrystelle Richard, 2018. "An international study of internal audit function quality," Accounting and Business Research, Taylor & Francis Journals, vol. 48(3), pages 264-298, April.
    4. Yinglin Huang & Claude Francoeur & Stephen Brammer, 2022. "What drives and curbs brownwashing?," Business Strategy and the Environment, Wiley Blackwell, vol. 31(5), pages 2518-2532, July.
    5. Rupjyoti Saha & K. C. Kabra, 2020. "Corporate Governance and Voluntary Disclosure: A Synthesis of Empirical Studies," Business Perspectives and Research, , vol. 8(2), pages 117-138, July.
    6. Kirti Aggarwal, 2023. "Corporate governance and HR disclosure practices: evidence from India," SN Business & Economics, Springer, vol. 3(2), pages 1-18, February.
    7. Beattie, Vivien, 2014. "Accounting narratives and the narrative turn in accounting research: Issues, theory, methodology, methods and a research framework," The British Accounting Review, Elsevier, vol. 46(2), pages 111-134.
    8. André, Paul & Filip, Andrei & Moldovan, Rucsandra, 2016. "Segment Disclosure Quantity and Quality under IFRS 8: Determinants and the Effect on Financial Analysts' Earnings Forecast Errors," The International Journal of Accounting, Elsevier, vol. 51(4), pages 443-461.

  8. Cazavan-Jeny, Anne & Jeanjean, Thomas & Joos, Peter, 2011. "Accounting choice and future performance: The case of R&D accounting in France," Journal of Accounting and Public Policy, Elsevier, vol. 30(2), pages 145-165, March.

    Cited by:

    1. Gong, James Jianxin & Wang, Sophia I-Ling, 2016. "Changes in the value relevance of research and development expenses after IFRS adoption," Advances in accounting, Elsevier, vol. 35(C), pages 49-61.
    2. Petros Kalantonis & Sotiria Schoina & Spyros Missiakoulis & Constantin Zopounidis, 2020. "The Impact of the Disclosed R & D Expenditure on the Value Relevance of the Accounting Information: Evidence from Greek Listed Firms," Mathematics, MDPI, vol. 8(5), pages 1-18, May.
    3. Tahinakis, Panayiotis D., 2014. "R&D expenditures and earnings management: Evidence from Eurozone countries in crisis," The Journal of Economic Asymmetries, Elsevier, vol. 11(C), pages 104-119.
    4. Xiaomeng Chen & Sue Wright & Hai Wu, 2018. "Exploration intensity, analysts’ private information development and their forecast performance," Accounting and Business Research, Taylor & Francis Journals, vol. 48(1), pages 77-107, January.
    5. Dinh, Tami & Schultze, Wolfgang, 2022. "Accounting for R&D on the income statement? Evidence on non-discretionary vs. discretionary R&D capitalization under IFRS in Germany," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 46(C).
    6. Brigitte Eierle & Simone Wencki, 2016. "The determinants of capitalising development costs in private companies: evidence from Germany," Journal of Business Economics, Springer, vol. 86(3), pages 259-300, April.
    7. Cheng, Jia-Chi & Lu, Chia-Chi & Kuo, Nan-Ting, 2016. "R&D capitalization and audit fees: Evidence from China," Advances in accounting, Elsevier, vol. 35(C), pages 39-48.
    8. Grzybek, Olga, 2023. "Are accounting choices for intangible assets informative or opportunistic? Evidence from Poland," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 51(C).
    9. Guillaume Dumas, 2012. "Le Comportement Myopique D’Investissement En R&D : Une Realite En France ?," Post-Print hal-03948465, HAL.
    10. Ali Ostadhashemi & Muhammad Esmaeil Fadaei Nejad, 2019. "To study moderating role of ownership structure on R&D expenditure policies on accounting performance and market value," International Journal of Financial Engineering (IJFE), World Scientific Publishing Co. Pte. Ltd., vol. 6(01), pages 1-18, March.
    11. Tatiana Garanina & Henri Hussinki & Johannes Dumay, 2021. "Accounting for intangibles and intellectual capital: a literature review from 2000 to 2020," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 61(4), pages 5111-5140, December.
    12. Dargenidou, Christina & Jackson, Richard H.G. & Tsalavoutas, Ioannis & Tsoligkas, Fanis, 2021. "Capitalisation of R&D and the informativeness of stock prices: Pre- and post-IFRS evidence," The British Accounting Review, Elsevier, vol. 53(4).
    13. Tami Dinh & Helen Kang & Wolfgang Schultze, 2016. "Capitalizing Research & Development: Signaling or Earnings Management?," European Accounting Review, Taylor & Francis Journals, vol. 25(2), pages 373-401, June.
    14. Namryoung Lee, 2018. "R&D Accounting Treatment, R&D State and Tax Avoidance: With a Focus on Biotech Firms," Sustainability, MDPI, vol. 11(1), pages 1-12, December.
    15. Riccardo Cimini & Alessandro Gaetano & Alessandra Pagani, 2014. "The relation between R&D accounting treatment and the risk of the firm: Evidence from the Italian market," FINANCIAL REPORTING, FrancoAngeli Editore, vol. 2014(1), pages 33-54.
    16. Mazzi, Francesco & Slack, Richard & Tsalavoutas, Ioannis & Tsoligkas, Fanis, 2019. "Country-level corruption and accounting choice: Research & development capitalization under IFRS," The British Accounting Review, Elsevier, vol. 51(5).
    17. Brasch, Annika & Eierle, Brigitte & Jarvis, Robin, 2022. "Research and development investments, development costs capitalization, and credit ratings: Exploratory evidence from UK R&D-active private firms," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 48(C).
    18. Guillaume Dumas, 2012. "Le Comportement Myopique D'Investissement En R&D : Une Realite En France ?," Post-Print hal-00690955, HAL.
    19. Pyung K Kang & Yoo Chan Kim, 2016. "Capitalizing R&D expenditures or expensing them all?: Evidence from the accounting environment of South Korea," International Journal of Disclosure and Governance, Palgrave Macmillan, vol. 13(2), pages 117-134, May.
    20. Lilyana Kamburova, 2020. "Òhe rise of intangible assets and approaches to their valuation," Economic Thought journal, Bulgarian Academy of Sciences - Economic Research Institute, issue 1, pages 51-64.
    21. Constant Djama & Guillaume Dumas & Isabelle Martinez, 2013. "Entreprises innovantes et gestion des résultats comptables," Post-Print hal-01002932, HAL.
    22. Shah, Syed Zulfiqar Ali & Liang, Shuang & Akbar, Saeed, 2013. "International Financial Reporting Standards and the value relevance of R&D expenditures: Pre and post IFRS analysis," International Review of Financial Analysis, Elsevier, vol. 30(C), pages 158-169.
    23. Hai Wu & Anne-Maree Thomas & Sue Wright, 2020. "Using the R&D capitalisation choice to explain the scale benefits of R&D investment," Australian Journal of Management, Australian School of Business, vol. 45(4), pages 579-606, November.

  9. Jeanjean, Thomas & Lesage, Cédric & Stolowy, Hervé, 2010. "Why do you speak English (in your annual report)?," The International Journal of Accounting, Elsevier, vol. 45(2), pages 200-223, June.
    See citations under working paper version above.
  10. Ding, Yuan & Jeanjean, Thomas & Stolowy, Herv, 2009. "Observations on measuring the differences between domestic accounting standards and IAS: A reply," Journal of Accounting and Public Policy, Elsevier, vol. 28(2), pages 154-161.

    Cited by:

    1. Visani, Franco & Di Lascio, F. Marta L. & Gardini, Silvia, 2020. "The impact of institutional and cultural factors on the use of non-GAAP financial measures. International evidence from the oil and gas industry," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 40(C).
    2. Cai, Lei & Rahman, Asheq & Courtenay, Stephen, 2014. "The Effect of IFRS Adoption Conditional Upon the Level of Pre-adoption Divergence," The International Journal of Accounting, Elsevier, vol. 49(2), pages 147-178.
    3. Houqe, Muhammad Nurul & Easton, Samuel & van Zijl, Tony, 2014. "Does mandatory IFRS adoption improve information quality in low investor protection countries?," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 23(2), pages 87-97.
    4. Nobes, Christopher, 2018. "Lessons from misclassification in international accounting," The British Accounting Review, Elsevier, vol. 50(3), pages 239-254.
    5. Carmen-Alexandra Baltariu Ph. D Student, 2015. "Value Relevance And The Adoption Of The Ias/ Ifrs Framework – A Literature Review," Revista Tinerilor Economisti (The Young Economists Journal), University of Craiova, Faculty of Economics and Business Administration, vol. 1(24), pages 13-20, APRIL.

  11. Jeanjean, Thomas & Stolowy, Hervé, 2009. "Determinants of board members' financial expertise -- Empirical evidence from France," The International Journal of Accounting, Elsevier, vol. 44(4), pages 378-402, December.
    See citations under working paper version above.
  12. Thomas Jeanjean & Carlos Ramirez, 2009. "Back to the Origins of Positive Theories: A Contribution to an Analysis of Paradigm Changes in Accounting Research," Accounting in Europe, Taylor & Francis Journals, vol. 6(1), pages 107-126, June.

    Cited by:

    1. Kym Fraser & Benedict Sheehy, 2020. "Abundant Publications but Minuscule Impact: The Irrelevance of Academic Accounting Research on Practice and the Profession," Publications, MDPI, vol. 8(4), pages 1-36, October.
    2. Andrew Higson & Rasha Kassem, 2016. "Accounting Research: Relevance Lost," FINANCIAL REPORTING, FrancoAngeli Editore, vol. 2016(1), pages 59-76.
    3. Igor Álvarez & José Calvo & Araceli Mora, 2014. "Involving academics in the accounting standard setting process: an application of the Delphi methodology to the assessment of IASB proposals," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 18(3), pages 765-791, August.
    4. Rajat Deb, 2019. "Accounting Theory Coherence Revisited," Management and Labour Studies, XLRI Jamshedpur, School of Business Management & Human Resources, vol. 44(1), pages 36-57, February.
    5. Pankaj Kumar Baag & Kavitha P, 2017. "Philosophies and tradition of accounting research," Working papers 260, Indian Institute of Management Kozhikode.

  13. Jeanjean, Thomas & Stolowy, Hervé, 2008. "Do accounting standards matter? An exploratory analysis of earnings management before and after IFRS adoption," Journal of Accounting and Public Policy, Elsevier, vol. 27(6), pages 480-494.

    Cited by:

    1. Guermazi, Walid & Halioui, Khamoussi, 2020. "Do differences in national cultures affect cross-country conditional conservatism behavior under IFRS?," Research in International Business and Finance, Elsevier, vol. 52(C).
    2. Gaëlle Lenormand & Benjamin Poulard & Lionel Touchais, 2012. "IAS/IFRS: Assessment and prospect [Les IAS/IFRS : bilan et perspective]," Post-Print hal-03125427, HAL.
    3. Anne B. Fosbre & Ellen M. Kraft, & Paul B. Fosbre,, 2011. "Us Adoption Of Ifrs May Help To Jumpstart The Us Economy," Accounting & Taxation, The Institute for Business and Finance Research, vol. 3(2), pages 109-118.
    4. Wafaa Salah & Abdallah Abdel-Salam, 2019. "The Effects of International Financial Reporting Standards on Financial Reporting Quality," Athens Journal of Business & Economics, Athens Institute for Education and Research (ATINER), vol. 5(3), pages 221-242, July.
    5. Jonas da Silva Oliveira & Graca Maria do Carmo Azevedo & Marta Jose Ferreira Oliveira & Sandra Gabi Marques de Almeida, 2015. "The Accounting Standardization System in Portugal and Its First-Time Adoption Effects in the Olive and Cork Tree Cultures," Academic Journal of Economic Studies, Faculty of Finance, Banking and Accountancy Bucharest,"Dimitrie Cantemir" Christian University Bucharest, vol. 1(2), pages 132-150, June.
    6. Olibe, Kingsley O. & Strawser, Robert H. & Strawser, William R., 2022. "The information content of earnings for UK firms disclosing under UK GAAP and IFRS," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 46(C).
    7. Md Humayun Kabir & Fawzi Laswad & Md Ainul Islam, 2010. "Impact of IFRS in New Zealand on Accounts and Earnings Quality," Australian Accounting Review, CPA Australia, vol. 20(4), pages 343-357, December.
    8. Juan Carlos Navarro-García & Antonia Madrid-Guijarro, 2014. "The Influence of Improvements in Accounting Standards on Earnings Management: The Case of IFRS," Australian Accounting Review, CPA Australia, vol. 24(2), pages 154-170, June.
    9. Bajra, Ujkan & Čadež, Simon, 2018. "Audit committees and financial reporting quality: The 8th EU Company Law Directive perspective," Economic Systems, Elsevier, vol. 42(1), pages 151-163.
    10. Palea, Vera, 2013. "IAS/IFRS and Financial Reporting Quality: Lessons from the European Experience," Department of Economics and Statistics Cognetti de Martiis. Working Papers 201330, University of Turin.
    11. Marta Cristina Pelucio Grecco, 2013. "The Effect of Brazilian convergence to IFRS on earnings managment by listed Brazilian nonfinancial companies," Brazilian Business Review, Fucape Business School, vol. 10(4), pages 110-132, October.
    12. Ahmed, Kamran & Chalmers, Keryn & Khlif, Hichem, 2013. "A Meta-analysis of IFRS Adoption Effects," The International Journal of Accounting, Elsevier, vol. 48(2), pages 173-217.
    13. Muhammad Nurul Houqe, 2017. "IFRS Adoption and Audit Fees-Evidence from New Zealand," International Journal of Business and Economics, School of Management Development, Feng Chia University, Taichung, Taiwan, vol. 16(1), pages 75-100, June.
    14. N. Eriotis & T. Kounadeas & K. Liapis & E. Poutos, 2019. "The Impact of IFRS Adoption by Greek Listed Companies on the Earnings Quality: An Empirical Investigation," International Journal of Finance, Insurance and Risk Management, International Journal of Finance, Insurance and Risk Management, vol. 9(3-4), pages 90-100.
    15. Micheal Forzeh Fossung & Lious Agbor Tabot Ntoung & Helena Maria Santos de Oliveira & Cláudia Maria Ferreira Pereira & Susana Adelina Moreira Carvalho Bastos & Liliana Marques Pimentel, 2020. "Transition to the Revised OHADA Law on Accounting and Financial Reporting: Corporate Perceptions of Costs and Benefits," JRFM, MDPI, vol. 13(8), pages 1-19, August.
    16. Mark Russell, 2017. "Management incentives to recognise intangible assets," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 57, pages 211-234, April.
    17. Lambert Jerman, 2013. "La Juste Valeur : Une Comptabilite Actuarielle Pour Les Marches ... Ou Les Comptables ?," Post-Print hal-00991877, HAL.
    18. Florackis, Chris & Sainani, Sushil, 2021. "Can CFOs resist undue pressure from CEOs to manage earnings?," Journal of Corporate Finance, Elsevier, vol. 67(C).
    19. Akisik, Orhan, 2020. "The impact of financial development, IFRS, and rule of LAW on foreign investments: A cross-country analysis," International Review of Economics & Finance, Elsevier, vol. 69(C), pages 815-838.
    20. de La Bruslerie, Hubert & Gabteni, Heger, 2014. "Voluntary disclosure of financial information by French firms: Does the introduction of IFRS matter?," Advances in accounting, Elsevier, vol. 30(2), pages 367-380.
    21. Benjamin Poulard & Lionel Touchais, 2013. "Bilan de l'application des IAS/IFRS : Vers une amélioration de la qualité de l'information financière ?," Post-Print hal-01737399, HAL.
    22. Cătălina Gorgan & Vasile Gorgan & Valentin Florentin Dumitru & Ileana Cosmina Pitulice, 2012. "The Evolution of the Accounting Practices During the Recent Economic Crisis: Empirical Survey Regarding the Earnings Management," The AMFITEATRU ECONOMIC journal, Academy of Economic Studies - Bucharest, Romania, vol. 14(32), pages 550-562, June.
    23. Albulena Shala & Skender Ahmeti & Rezearta Sh. Perri, 2017. "A Review on Accounts Manipulation via Loan Loss Provisions to Manage Earnings and Impact of IFRS," EuroEconomica, Danubius University of Galati, issue 1(36), pages 113-121, May.
    24. Pignatel, Isabelle & Tchakoute Tchuigoua, Hubert, 2020. "Microfinance institutions and International Financial Reporting Standards: An exploratory analysis," Research in International Business and Finance, Elsevier, vol. 54(C).
    25. Xu, Feng C., 2021. "The Influence of IFRS Adoption," OSF Preprints drxue, Center for Open Science.
    26. Ester Chen & Ilanit Gavious & Tom Smith, 2017. "The roles of book-tax conformity and tax enforcement in regulating tax reporting behaviour following International Financial Reporting Standards adoption," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 57(3), pages 681-699, September.
    27. Shruti, R. & Thenmozhi, M., 2023. "Founder ownership and value relevance of IFRS convergence: Role of institutional investors," Pacific-Basin Finance Journal, Elsevier, vol. 79(C).
    28. Jonas Oliveira & Graça Azevedo & Bertina Oliveira, 2018. "Impairment Losses: The Impact of First‐time Adoption of the Accounting Standardisation System in Portugal," Australian Accounting Review, CPA Australia, vol. 28(4), pages 556-576, December.
    29. Bryce, Mitchell & Ali, Muhammad Jahangir & Mather, Paul R., 2015. "Accounting quality in the pre-/post-IFRS adoption periods and the impact on audit committee effectiveness — Evidence from Australia," Pacific-Basin Finance Journal, Elsevier, vol. 35(PA), pages 163-181.
    30. Fuelbier Rolf Uwe, 2013. "Do National Accounting Traditions fit in a Globalized World? A Review of “A Global History of Accounting, Financial Reporting and Public Policy” Edited by Gary Previts, Peter Walton and Peter Wolnizer," Accounting, Economics, and Law: A Convivium, De Gruyter, vol. 4(1), pages 55-61, April.
    31. Cai, Lei & Rahman, Asheq & Courtenay, Stephen, 2014. "The Effect of IFRS Adoption Conditional Upon the Level of Pre-adoption Divergence," The International Journal of Accounting, Elsevier, vol. 49(2), pages 147-178.
    32. Khlif, Hichem & Chalmers, Keryn, 2015. "A review of meta-analytic research in accounting," Journal of Accounting Literature, Elsevier, vol. 35(C), pages 1-27.
    33. Véronique Darmendrail & Frederic Pourtier, 2021. "La mise en équivalence dans les comptes consolidés permet-elle la manipulation du chiffre d’affaires et du résultat consolidés ? : le cas des groupes cotés en Europe," Post-Print hal-03361453, HAL.
    34. Opare, Solomon & Houqe, Muhammad Nurul & van Zijl, Tony, 2020. "IFRS adoption and seasoned equity offering underperformance," Pacific-Basin Finance Journal, Elsevier, vol. 61(C).
    35. Martin Walker, 2013. "How far can we trust earnings numbers? What research tells us about earnings management," Accounting and Business Research, Taylor & Francis Journals, vol. 43(4), pages 445-481, August.
    36. Wei‐Kang Wang & Wen‐Min Lu & Qian Long Kweh & Wun‐Ya Siao, 2020. "Related‐party transactions and corporate performance following the adoption of International Financial Reporting Standards in Taiwan," Managerial and Decision Economics, John Wiley & Sons, Ltd., vol. 41(3), pages 371-379, April.
    37. Himanshu & Jatinder P. Singh & Ashwani Kumar, 2020. "Prioritizing and Establishing Cause and Effect Relationships Among Financial Reporting Quality Metrics," Vision, , vol. 24(3), pages 330-344, September.
    38. Mehdi Nekhili & Fahim Javed & Haithem Nagati, 2022. "Audit Partner Gender, Leadership and Ethics : The Case of Earnings Management," Post-Print hal-03188250, HAL.
    39. Habeeb Mohamed Nijam & Athambawa Jahfer, 2018. "IFRS Adoption and Value Relevance of Accounting Information: Evidence from a Developing Country," Global Business Review, International Management Institute, vol. 19(6), pages 1416-1435, December.
    40. Karampinis, Nikolaos I., 2021. "A cross-national analysis on the impact of enforcement on impairments of tangible assets under IFRS," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 42(C).
    41. Georgakopoulos, Georgios & Gounopoulos, Dimitrios & Huang, Chen & Patsika, Victoria, 2022. "The impact of IFRS adoption on IPOs management earnings forecasts in Australia," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 48(C).
    42. Mohammad Issa Almaharmeh & Ra’ed Masa’deh, 2018. "Mandatory IFRS Adoption and Earnings Quality: Evidence from the UK," Modern Applied Science, Canadian Center of Science and Education, vol. 12(11), pages 197-197, November.
    43. Alexandra Fernandes & António Cerqueira & Elísio Brandão, 2017. "Tax and financial reporting aggressiveness: evidence from Europe," FEP Working Papers 597, Universidade do Porto, Faculdade de Economia do Porto.
    44. Bernard Raffournier, 2013. "Has accounting quality increased in Europe after IFRS adoption?," FINANCIAL REPORTING, FrancoAngeli Editore, vol. 2013(2), pages 71-78.
    45. Anja Hjelström & Walter Schuster, 2011. "Standards, Management Incentives and Accounting Practice -- Lessons from the IFRS Transition in Sweden," Accounting in Europe, Taylor & Francis Journals, vol. 8(1), pages 69-88, June.
    46. Meshram, Vedprakash Vasantrao & Arora, Jagriti, 2021. "Accounting constructs and economic consequences of IFRS adoption in India," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 45(C).
    47. Guoping Liu & Jerry Sun, 2015. "Did the Mandatory Adoption of IFRS Affect the Earnings Quality of Canadian Firms?," Accounting Perspectives, John Wiley & Sons, vol. 14(3), pages 250-275, September.
    48. Sebastian Onie & Le Ma & Helen Spiropoulos & Peter Wells, 2023. "An evaluation of the impacts of the adoption of IFRS 15 Revenue from Contracts with Customers," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 63(S1), pages 953-973, April.
    49. Neslihan Ozkan & Zvi Singer & Haifeng You, 2012. "Mandatory IFRS Adoption and the Contractual Usefulness of Accounting Information in Executive Compensation," Journal of Accounting Research, Wiley Blackwell, vol. 50(4), pages 1077-1107, September.
    50. Alain Devalle & Riccardo Magarini, 2012. "Assessing the value relevance of total comprehensive income under IFRS: an empirical evidence from European stock exchanges," International Journal of Accounting, Auditing and Performance Evaluation, Inderscience Enterprises Ltd, vol. 8(1), pages 43-68.
    51. Karampinis, Nikolaos I. & Hevas, Dimosthenis L., 2013. "Effects of IFRS Adoption on Tax-induced Incentives for Financial Earnings Management: Evidence from Greece," The International Journal of Accounting, Elsevier, vol. 48(2), pages 218-247.
    52. Hui-Sung Kao, 2014. "The relationships between IFRS, earnings losses threshold and earnings management," Journal of Chinese Economic and Business Studies, Taylor & Francis Journals, vol. 12(1), pages 81-98, February.
    53. Chiu, She-Chih & Lin, Hsuan-Chu & Chien, Chin-Chen & Liang, Chia-Chen, 2022. "Does Form 20-F reconciliation elimination for IFRS filers affect the risk forecasting ability of accounting numbers?," Journal of Contemporary Accounting and Economics, Elsevier, vol. 18(3).
    54. Anubha Srivastava & Preeti Kulshrestha, 2021. "Ind-AS Enforcement in India: An Assessment of Readiness, Benefits and Key Challenges," Paradigm, , vol. 25(1), pages 25-41, June.
    55. Houqe, Muhammad Nurul & Easton, Samuel & van Zijl, Tony, 2014. "Does mandatory IFRS adoption improve information quality in low investor protection countries?," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 23(2), pages 87-97.
    56. Isabel Costa Lourenço & Raquel Sarquis & Manuel Castelo Branco & Nuno Magro, 2018. "International Differences in Accounting Practices Under IFRS and the Influence of the US," Australian Accounting Review, CPA Australia, vol. 28(4), pages 468-481, December.
    57. Gaëlle Lenormand & Benjamin Poulard & Lionel Touchais, 2012. "IAS/IFRS: Assessment and prospect [Les IAS/IFRS : bilan et perspective]," Post-Print hal-01737414, HAL.
    58. Florin Dobre & Laura Brad & Radu Ciobanu, 2015. "The Value of Discretionary Accruals Computed Using both National and International Standards," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 14(1), pages 153-169, March.
    59. Roberto Carlos Klann & Ilse Maria Beuren, 2018. "Earnings management IFRS adoption in Brazilian and British companies," International Journal of Disclosure and Governance, Palgrave Macmillan, vol. 15(1), pages 13-28, February.
    60. Thomas Dilger & Sabine Graschitz, 2015. "Influencing Factors on Earnings Management, Empirical Evidence from Listed German and Austrian Companies," International Journal of Business and Economic Sciences Applied Research (IJBESAR), International Hellenic University (IHU), Kavala Campus, Greece (formerly Eastern Macedonia and Thrace Institute of Technology - EMaTTech), vol. 8(2), pages 69-86, October.
    61. Bertrand, Jérémie & de Brebisson, Hélène & Burietz, Aurore, 2021. "Why choosing IFRS? Benefits of voluntary adoption by European private companies," International Review of Law and Economics, Elsevier, vol. 65(C).
    62. Wei Zhou & Liansheng Wu & Hong Wang, 2016. "The Consequences of Increasing the Scope of Managerial Judgement in Accounting Standards," Abacus, Accounting Foundation, University of Sydney, vol. 52(3), pages 404-440, September.
    63. Gaganis, Chrysovalantis & Hasan, Iftekhar & Pasiouras, Fotios, 2015. "Regulations, institutions and income smoothing by managing technical reserves: international evidence from the insurance industry," Bank of Finland Research Discussion Papers 15/2015, Bank of Finland.
    64. Fateh Saci & Sajjad M. Jasimuddin & Ariful Hoque, 2021. "Does corporate culture matter to earnings management? Evidence from Chinese Time‐honoured Brand firms," Australian Economic Papers, Wiley Blackwell, vol. 60(3), pages 435-465, September.
    65. Houqe, Muhammad Nurul & Monem, Reza M. & Tareq, Mohammad & van Zijl, Tony, 2016. "Secrecy and the impact of mandatory IFRS adoption on earnings quality in Europe," Pacific-Basin Finance Journal, Elsevier, vol. 40(PB), pages 476-490.
    66. Eliwa, Yasser & Haslam, Jim & Abraham, Santhosh, 2021. "Earnings quality and analysts’ information environment: Evidence from the EU market," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 42(C).
    67. Chan, Ann L.-C. & Hsu, Audrey W.-H. & Lee, Edward, 2015. "Mandatory adoption of IFRS and timely loss recognition across Europe: The effect of corporate finance incentives," International Review of Financial Analysis, Elsevier, vol. 38(C), pages 70-82.
    68. Mouna Ben rejeb attia & Houda Sassi & Naima Lassoued, 2013. "Signaling over income smoothing and IFRS adoption by banks: a panel data analysis on MENA countries," Economics Bulletin, AccessEcon, vol. 33(3), pages 2340-2356.
    69. Oz, Ibrahim Onur & Yelkenci, Tezer, 2018. "Examination of real and accrual earnings management: A cross-country analysis of legal origin under IFRS," International Review of Financial Analysis, Elsevier, vol. 58(C), pages 24-37.
    70. Al Mabsali, Yousuf Khamis & Hayward, Robert & Eliwa, Yasser, 2021. "Managerial tools used to meet or beat analyst forecasts: Evidence from the UK," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 43(C).
    71. Macías, Marta & Muiño, Flora, 2011. "Examining dual accounting systems in Europe," The International Journal of Accounting, Elsevier, vol. 46(1), pages 51-78, March.
    72. Fuad, Fuad & Juliarto, Agung & Harto, Puji, 2019. "Does IFRS convergence really increase accounting qualities?Emerging market evidence," Journal of Economics, Finance and Administrative Science, Universidad ESAN, vol. 24(48), pages 205-220.
    73. Helen Hong Yang & Colin Clark & Changyu Wu & Alan Farley, 2018. "Insights from Accounting Practitioners on China's Convergence with IFRS," Australian Accounting Review, CPA Australia, vol. 28(1), pages 14-27, March.
    74. Dargenidou, Christina & Jackson, Richard H.G. & Tsalavoutas, Ioannis & Tsoligkas, Fanis, 2021. "Capitalisation of R&D and the informativeness of stock prices: Pre- and post-IFRS evidence," The British Accounting Review, Elsevier, vol. 53(4).
    75. Yasemin Zengin Karaibrahimoglu & Burcu Guneri Cangarli, 2016. "Do Auditing and Reporting Standards Affect Firms’ Ethical Behaviours? The Moderating Role of National Culture," Journal of Business Ethics, Springer, vol. 139(1), pages 55-75, November.
    76. Begoña Giner & Francisca Pardo, 2018. "The Value Relevance of Operating Lease Liabilities: Economic Effects of IFRS 16," Australian Accounting Review, CPA Australia, vol. 28(4), pages 496-511, December.
    77. Costanza Fabio, 2018. "Voluntary application of IFRS by unlisted companies: evidence from the Italian context," International Journal of Disclosure and Governance, Palgrave Macmillan, vol. 15(2), pages 73-86, May.
    78. Lam, Kevin C.K. & Sami, Heibatollah & Yao, Jun & Yao, Yiwei, 2023. "Mandatory IFRS adoption and earnings management: The role of culture," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 50(C).
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    80. Stuart Mestelman & Emad Mohammad & Mohamed Shehata, 2015. "The Convergence of IFRS and US GAAP: Evidence from the SEC’s Removal of Form 20-F Reconciliations," Department of Economics Working Papers 2015-06, McMaster University.
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    101. Soumaya HERGLI, 2016. "The Impact Of Ifrs Norms On Internal Governance Mechanisms With Regard To Socio-Economic Context," Management and Marketing Journal, University of Craiova, Faculty of Economics and Business Administration, vol. 0(2), pages 243-263, November.
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    107. Mihaela Ionascu & Ion Ionascu & Marian Sacarin & Mihaela Minu, 2018. "Benefits of global financial reporting models for developing markets: The case of Romania," PLOS ONE, Public Library of Science, vol. 13(11), pages 1-24, November.
    108. Nicola Moscariello & Len Skerratt & Michele Pizzo, 2014. "Mandatory IFRS adoption and the cost of debt in Italy and UK," Accounting and Business Research, Taylor & Francis Journals, vol. 44(1), pages 63-82, February.
    109. Ioannis Dokas & Christos Leontidis & Nicolaos Eriotis & Konstantinos Hazakis, 2021. "Earnings Management. An overview of the relative literature," Bulletin of Applied Economics, Risk Market Journals, vol. 8(2), pages 25-55.
    110. Piotr Luty & Milos Petkovic, 2021. "Does Adoption of Latest Modifications of IAS 16 Influence on Company’s Profitability? Evidence from European Companies," European Research Studies Journal, European Research Studies Journal, vol. 0(3), pages 899-917.
    111. Mongrut, Samuel & Winkelried, Diego, 2019. "Unintended effects of IFRS adoption on earnings management: The case of Latin America," Emerging Markets Review, Elsevier, vol. 38(C), pages 377-388.
    112. Ugrin, Joseph C. & Mason, Terry W. & Emley, Anna, 2017. "Culture's consequence: The relationship between income-increasing earnings management and IAS/IFRS adoption across cultures," Advances in accounting, Elsevier, vol. 37(C), pages 140-151.
    113. Yuriy, Burykin & Guzaliya, Klychova & Bremmers, Harry J., 2012. "The Development Of Integrated Accounting In Small And Medium-Sized Companies In The Agri- And Foodsector Of The Russian Federation," APSTRACT: Applied Studies in Agribusiness and Commerce, AGRIMBA, vol. 6(1-2), pages 1-6, September.
    114. Ali Alnodel, 2018. "The Impact of IFRS Adoption on the Value Relevance of Accounting Information: Evidence from the Insurance Sector," International Journal of Business and Management, Canadian Center of Science and Education, vol. 13(4), pages 138-138, March.
    115. Xiaoyu Hu & Jinying Tang & Qun Wang, 2019. "Revisions about Government Subsidy Disclosures and Investors¡¯ Response to Earnings Reports: Evidence from the 2017 Government Subsidy Disclosures," Applied Finance and Accounting, Redfame publishing, vol. 5(2), pages 26-34, August.
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    117. Wu, Grace Shu-hsing & Li, Shu-hsing & Lin, Steve, 2014. "The effects of harmonization and convergence with IFRS on the timeliness of earnings reported under Chinese GAAP," Journal of Contemporary Accounting and Economics, Elsevier, vol. 10(2), pages 148-159.
    118. Fatih Coskun Ertas & Atila Karkacier, 2016. "Effects of Turkish Accounting Standards Application on Independent Audit Procedures," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 15(4), pages 710-731, December.
    119. Shahid Khan & Mark Anderson & Hussein Warsame & Michael Wright, 2015. "Do IFRS‐Based Earnings Announcements Have More Information Content than Canadian GAAP‐Based Earnings Announcements?," Accounting Perspectives, John Wiley & Sons, vol. 14(3), pages 276-302, September.
    120. Hasyyati Yusrina & Mukhtaruddin Mukhtaruddin & Luk Luk Fuadah & Zunaidah Sulong, 2017. "International Financial Reporting Standards Convergence and Quality of Accounting Information: Evidence from Indonesia," International Journal of Economics and Financial Issues, Econjournals, vol. 7(4), pages 433-447.
    121. Sampaio, Joelson Oliveira & Gallucci Netto, Humberto & Silva, Vinicius Augusto Brunassi, 2017. "Mandatory IFRS adoption in Brazil and firm value," Textos para discussão 442, FGV EESP - Escola de Economia de São Paulo, Fundação Getulio Vargas (Brazil).
    122. Golubeva, Olga, 2023. "Accounting for transition: A literature review," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 51(C).
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    125. Sidney J. Gray & Tony Kang & Zhiwei Lin & Qingliang Tang, 2015. "Earnings Management in Europe Post IFRS: Do Cultural Influences Persist?," Management International Review, Springer, vol. 55(6), pages 827-856, December.
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  16. Anne Cazavan-Jeny & Thomas Jeanjean, 2006. "The negative impact of R&D capitalization: A value relevance approach," European Accounting Review, Taylor & Francis Journals, vol. 15(1), pages 37-61.

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    1. Gaëlle Lenormand & Lionel Touchais, 2017. "The Financial Analysts' Forecasts And The Intangible: Do The Ias/Ifrs Lead To An Improvement? [Les Previsions Des Analystes Financiers Et Les Incorporels : Les Ias/Ifrs Apportent-Elles Une Ameliora," Post-Print hal-03125440, HAL.
    2. Guillaume Dumas & Constant Djama & Isabelle Martinez, 2011. "L'innovation : une incitation à la gestion des résultats ?," Post-Print hal-03948479, HAL.
    3. Gong, James Jianxin & Wang, Sophia I-Ling, 2016. "Changes in the value relevance of research and development expenses after IFRS adoption," Advances in accounting, Elsevier, vol. 35(C), pages 49-61.
    4. Petros Kalantonis & Sotiria Schoina & Spyros Missiakoulis & Constantin Zopounidis, 2020. "The Impact of the Disclosed R & D Expenditure on the Value Relevance of the Accounting Information: Evidence from Greek Listed Firms," Mathematics, MDPI, vol. 8(5), pages 1-18, May.
    5. Lorena Mitrione & George Tanewski & Jacqueline Birt, 2014. "The relevance to firm valuation of research and development expenditure in the Australian health-care industry," Australian Journal of Management, Australian School of Business, vol. 39(3), pages 425-452, August.
    6. C. Ollier Bessieux & Marie Chavent & V. Kuentz & E. Walliser, 2009. "Les effets de l'adoption obligatoire des normes IFRS sur les incorporels : le cas de la France," Post-Print halshs-00458968, HAL.
    7. Bischof, Jannis & Ebert, Michael, 2007. "Inconsistent measurement and disclosure of non-contingent financial derivatives under IFRS: A behavioral perspective," Sonderforschungsbereich 504 Publications 07-02, Sonderforschungsbereich 504, Universität Mannheim;Sonderforschungsbereich 504, University of Mannheim.
    8. Lionel Touchais & Gaëlle Lenormand, 2008. "L’impact de l’IAS 38 sur le traitement des frais de développement. Le cas des groupes français," Post-Print hal-03125495, HAL.
    9. Adwan, Sami & Alhaj-Ismail, Alaa & Girardone, Claudia, 2020. "Fair value accounting and value relevance of equity book value and net income for European financial firms during the crisis," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 39(C).
    10. Olivier J. Ramond & Jean-François Casta, 2005. "Investissement immatériel et utilité de l'information comptable: Etude empirique sur les marchés financiers européens," Post-Print halshs-00170496, HAL.
    11. Gaëlle Lenormand & Lionel Touchais, 2008. "La pertinence des actifs incorporels avec les IFRS," Revue Finance Contrôle Stratégie, revues.org, vol. 11(2), pages 173-201, June.
    12. Bischof, Jannis & Ebert, Michael, 2007. "Inconsistent measurement and disclosure of non-contingent financial derivatives under IFRS : a behavioral perspective," Papers 07-02, Sonderforschungsbreich 504.
    13. Dinh, Tami & Schultze, Wolfgang, 2022. "Accounting for R&D on the income statement? Evidence on non-discretionary vs. discretionary R&D capitalization under IFRS in Germany," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 46(C).
    14. Jean-François Casta & Olivier J. Ramond & Lionel Escaffre, 2008. "Economic Properties of Recognized Intangibles under Domestic Accounting Standards: Evidence from European Capital Markets," Post-Print halshs-00681592, HAL.
    15. Atoche, Teresa duarte & Pérez lópez, José ángel & Camúñez ruiz, Jose antonio, 2012. "La relevancia de los gastos de I+D. Estudio empírico en el sector del automóvil," Revista de Contabilidad - Spanish Accounting Review, Elsevier, vol. 15(2), pages 257-286.
    16. Choi, Bobae & Luo, Le, 2021. "Does the market value greenhouse gas emissions? Evidence from multi-country firm data," The British Accounting Review, Elsevier, vol. 53(1).
    17. Brigitte Eierle & Simone Wencki, 2016. "The determinants of capitalising development costs in private companies: evidence from Germany," Journal of Business Economics, Springer, vol. 86(3), pages 259-300, April.
    18. Cheng, Jia-Chi & Lu, Chia-Chi & Kuo, Nan-Ting, 2016. "R&D capitalization and audit fees: Evidence from China," Advances in accounting, Elsevier, vol. 35(C), pages 39-48.
    19. Jean‐Michel Sahut & Sandrine Boulerne & Frédéric Teulon, 2011. "Do IFRS provide better information about intangibles in Europe?," Review of Accounting and Finance, Emerald Group Publishing Limited, vol. 10(3), pages 267-290, August.
    20. Rolf Uwe Fülbier & Joerg‐Markus Hitz & Thorsten Sellhorn, 2009. "Relevance of Academic Research and Researchers' Role in the IASB's Financial Reporting Standard Setting," Abacus, Accounting Foundation, University of Sydney, vol. 45(4), pages 455-492, December.
    21. Constant Djama & Guillaume Dumas & Isabelle Martinez, 2011. "L'innovation : une incitation à la gestion des résultats ?," Post-Print hal-00650418, HAL.
    22. Gaëlle Lenormand & Lionel Touchais, 2008. "The Value Relevance Of Intangible Assets With Ifrs [La Pertinence Des Actifs Incorporels Avec Les Ifrs]," Post-Print hal-03125514, HAL.
    23. Guillaume Dumas, 2012. "Le Comportement Myopique D’Investissement En R&D : Une Realite En France ?," Post-Print hal-03948465, HAL.
    24. Gaëlle Lenormand & Lionel Touchais, 2009. "Do IFRS improve the quality of financial information? A value relevance approach [Les IFRS améliorent-elles la qualité des informations financières ? Approche par la value relevance]," Post-Print hal-03125421, HAL.
    25. Ali Ostadhashemi & Muhammad Esmaeil Fadaei Nejad, 2019. "To study moderating role of ownership structure on R&D expenditure policies on accounting performance and market value," International Journal of Financial Engineering (IJFE), World Scientific Publishing Co. Pte. Ltd., vol. 6(01), pages 1-18, March.
    26. Tami Dinh Thi & Wolfgang Schultze, 2011. "Capitalizing research & development and ‘other information’: the incremental information content of accruals versus cash flows," Metrika: International Journal for Theoretical and Applied Statistics, Springer, vol. 22(3), pages 241-278, November.
    27. Corinne Bessieux-Ollier & Marie Chavent & Vanessa Kuentz & Elisabeth Walliser, 2012. "The mandatory adoption of IFRS on intangibles: upheaval or inertia? The case of France," International Journal of Accounting, Auditing and Performance Evaluation, Inderscience Enterprises Ltd, vol. 8(1), pages 91-113.
    28. Costanza Di Fabio, 2016. "Book Review," FINANCIAL REPORTING, FrancoAngeli Editore, vol. 2016(2), pages 113-121.
    29. Dargenidou, Christina & Jackson, Richard H.G. & Tsalavoutas, Ioannis & Tsoligkas, Fanis, 2021. "Capitalisation of R&D and the informativeness of stock prices: Pre- and post-IFRS evidence," The British Accounting Review, Elsevier, vol. 53(4).
    30. Tami Dinh & Helen Kang & Wolfgang Schultze, 2016. "Capitalizing Research & Development: Signaling or Earnings Management?," European Accounting Review, Taylor & Francis Journals, vol. 25(2), pages 373-401, June.
    31. CHEN, Guan-Chih & TSAO, Shuling, 2019. "A Study On R&D Expenditure And Corporate Value Of Chinese High-Tech Industry," Studii Financiare (Financial Studies), Centre of Financial and Monetary Research "Victor Slavescu", vol. 23(4), pages 39-51, December.
    32. Riccardo Cimini & Alessandro Gaetano & Alessandra Pagani, 2014. "The relation between R&D accounting treatment and the risk of the firm: Evidence from the Italian market," FINANCIAL REPORTING, FrancoAngeli Editore, vol. 2014(1), pages 33-54.
    33. Dejan Ravšelj & Aleksander Aristovnik, 2020. "The Impact of R&D Expenditures on Corporate Performance: Evidence from Slovenian and World R&D Companies," Sustainability, MDPI, vol. 12(5), pages 1-20, March.
    34. Mazzi, Francesco & Slack, Richard & Tsalavoutas, Ioannis & Tsoligkas, Fanis, 2019. "Country-level corruption and accounting choice: Research & development capitalization under IFRS," The British Accounting Review, Elsevier, vol. 51(5).
    35. Mustafa Ciftci & Masako Darrough, 2015. "What Explains the Valuation Difference between Intangible-intensive Profit and Loss Firms?," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 42(1-2), pages 138-166, January.
    36. Jean François Casta & Olivier J. Ramond & Lionel Escaffre, 2005. "Intangibles Investments and Accounting Numbers Usefulness : an Empirical Study of the European Stock Market," Post-Print hal-00769333, HAL.
    37. Mustafa Ciftci, 2010. "Accounting Choice and Earnings Quality: The Case of Software Development," European Accounting Review, Taylor & Francis Journals, vol. 19(3), pages 429-459.
    38. Guillaume Dumas, 2012. "Le Comportement Myopique D'Investissement En R&D : Une Realite En France ?," Post-Print hal-00690955, HAL.
    39. Sylvie Berthelot & Michel Coulmont & Vanessa Serret, 2012. "Do Investors Value Sustainability Reports? A Canadian Study," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 19(6), pages 355-363, November.
    40. Peter Kajüter & Martin Nienhaus, 2017. "The Impact of IFRS 8 Adoption on the Usefulness of Segment Reports," Abacus, Accounting Foundation, University of Sydney, vol. 53(1), pages 28-58, March.
    41. Jean-Michael Sahut & Sandrine Boulerne, 2010. "Have Ias (International Accounting Standards)/Ifrs Improved The Information Content Of Intangibles In France ?," Post-Print hal-02104906, HAL.
    42. Concetta Carnevale & Maria Mazzuca & Sergio Venturini, 2012. "Corporate Social Reporting in European Banks: The Effects on a Firm's Market Value," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 19(3), pages 159-177, May.
    43. Duarte Atoche Teresa & Pérez López José Ángel & Camúñez Ruíz José Antonio, 2012. "Información sobre I+D y valoración de empresas," Contaduría y Administración, Accounting and Management, vol. 57(4), pages 107-136, octubre-d.
    44. Constant Djama & Guillaume Dumas & Isabelle Martinez, 2013. "Entreprises innovantes et gestion des résultats comptables," Post-Print hal-01002932, HAL.
    45. Shah, Syed Zulfiqar Ali & Liang, Shuang & Akbar, Saeed, 2013. "International Financial Reporting Standards and the value relevance of R&D expenditures: Pre and post IFRS analysis," International Review of Financial Analysis, Elsevier, vol. 30(C), pages 158-169.
    46. Hai Wu & Anne-Maree Thomas & Sue Wright, 2020. "Using the R&D capitalisation choice to explain the scale benefits of R&D investment," Australian Journal of Management, Australian School of Business, vol. 45(4), pages 579-606, November.

  17. Ding, Yuan & Jeanjean, Thomas & Stolowy, Herve, 2005. "Reply to discussion of "Why do national GAAP differ from IAS? The role of culture"," The International Journal of Accounting, Elsevier, vol. 40(4), pages 359-362.

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    1. Lopes, Alexsandro Broedel & de Alencar, Roberta Carvalho, 2010. "Disclosure and cost of equity capital in emerging markets: The Brazilian case," The International Journal of Accounting, Elsevier, vol. 45(4), pages 443-464, December.
    2. Riaz, Zahid & Ray, Pradeep & Ray, Sangeeta, 2022. "The impact of digitalisation on corporate governance in Australia," Journal of Business Research, Elsevier, vol. 152(C), pages 410-424.
    3. MARINA Alexandra Gabriela, 2019. "Ifrs For Smes: Cultural Dimensions On Accounting In Central And Eastern Europe Countries," Revista Economica, Lucian Blaga University of Sibiu, Faculty of Economic Sciences, vol. 71(4), pages 72-85, December.
    4. Burca Valentin, PhD candidate & Assist.Nagy Mariana, PhD professor, 2014. "Clusters Describing Ifrs Adoption Stage," Revista Tinerilor Economisti (The Young Economists Journal), University of Craiova, Faculty of Economics and Business Administration, vol. 1(23), pages 15-30, November.
    5. Salma Damak-Ayadi, 2007. "De L'Efficacite Des Mesures De Convergence Pour Preparer Le Passage Aux Ias/Ifrs En France," Post-Print halshs-00544879, HAL.
    6. Hedi Baazaoui, 2020. "For A New Method Of Calculating The Disclosure Index," Copernican Journal of Finance & Accounting, Uniwersytet Mikolaja Kopernika, vol. 9(2), pages 9-24.
    7. Richard Baker & Yuri Biondi & Qiushong Zhang, 2010. "Disharmony in international accounting standards setting: The Chinese approach to accounting for business combinations," Post-Print hal-00565498, HAL.
    8. Heidhues, Eva & Patel, Chris, 2011. "A critique of Gray's framework on accounting values using Germany as a case study," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 22(3), pages 273-287.
    9. Feleaga Niculae & Feleaga Liliana & Sandu Raluca & Avram Viorel, 2009. "Quelques Propos Sur La Reforme Comptable. Le Cas De La Roumanie," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, vol. 3(1), pages 954-959, May.
    10. Sebastian Brauer & Carl-Friedrich Leuschner & Frank Westermann, 2011. "Does the Introduction of IFRS Change the Timeliness of Loss Recognition? Evidence from German Firms," IEER Working Papers 87, Institute of Empirical Economic Research, Osnabrueck University.
    11. Esin Yelgen & Nilüfer Tetik, 2014. "The Development of Accounting in Turkey and Analysis of the Accounting Culture In Terms of International Accounting and Financial Reporting Standards (IFRS)," Proceedings of International Academic Conferences 0702372, International Institute of Social and Economic Sciences.
    12. Mazzi, Francesco & Slack, Richard & Tsalavoutas, Ioannis, 2018. "The effect of corruption and culture on mandatory disclosure compliance levels: Goodwill reporting in Europe," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 31(C), pages 52-73.
    13. Rogelio J. Cardona & Karen C. Castro-González & Carmen B. Ríos-Figueroa, 2014. "The Impact Of Culture And Economic Factors On The Implementation Of Ifrs," Accounting & Taxation, The Institute for Business and Finance Research, vol. 6(2), pages 29-47.
    14. Henry, Elaine & Thewissen, James & Torsin, Wouter, 2021. "International Earnings Announcements: Tone, Forward-looking Statements, and Informativeness," LIDAM Discussion Papers LFIN 2021016, Université catholique de Louvain, Louvain Finance (LFIN).
    15. Cai, Lei & Rahman, Asheq & Courtenay, Stephen, 2014. "The Effect of IFRS Adoption Conditional Upon the Level of Pre-adoption Divergence," The International Journal of Accounting, Elsevier, vol. 49(2), pages 147-178.
    16. Weetman, Pauline, 2006. "Discovering the ‘international’ in accounting and finance," The British Accounting Review, Elsevier, vol. 38(4), pages 351-370.
    17. Reza Tajaddini & Hassan F. Gholipour, 2017. "National Culture and Default on Mortgages," International Review of Finance, International Review of Finance Ltd., vol. 17(1), pages 107-133, March.
    18. Pier Luigi Marchini & Carlotta D'Este, 2015. "Comprehensive Income: which potential effects on firms? performance evaluation and users? decision process?," FINANCIAL REPORTING, FrancoAngeli Editore, vol. 2015(2), pages 55-94.
    19. Masahiro Enomoto, 2018. "Cross-Country Research on Earnings Quality: A Literature Review and Future Opportunities," Discussion Paper Series DP2018-06, Research Institute for Economics & Business Administration, Kobe University, revised Oct 2020.
    20. Kamel Touhami & Karim Mhedhbi, 2014. "La Gestion des résultats comptables par les dirigeants de l’acquéreur en période de pré-acquisition," Post-Print hal-01899494, HAL.
    21. Singgih Wijayana & Sidney J. Gray, 2019. "Institutional Factors and Earnings Management in the Asia-Pacific: Is IFRS Adoption Making a Difference?," Management International Review, Springer, vol. 59(2), pages 307-334, April.
    22. Tsalavoutas, Ioannis & André, Paul & Evans, Lisa, 2012. "The transition to IFRS and the value relevance of financial statements in Greece," The British Accounting Review, Elsevier, vol. 44(4), pages 262-277.
    23. Wijayana, Singgih & Gray, Sidney J., 2018. "Capital market consequences of cultural influences on earnings: The case of cross-listed firms in the U.S. stock market," International Review of Financial Analysis, Elsevier, vol. 57(C), pages 134-147.
    24. Isabel Costa Lourenço & Raquel Sarquis & Manuel Castelo Branco & Nuno Magro, 2018. "International Differences in Accounting Practices Under IFRS and the Influence of the US," Australian Accounting Review, CPA Australia, vol. 28(4), pages 468-481, December.
    25. Nobes, Christopher, 2018. "Lessons from misclassification in international accounting," The British Accounting Review, Elsevier, vol. 50(3), pages 239-254.
    26. Philip Brown, 2013. "Some Observations on Research on the Benefits to Nations of Adopting IFRS," The Japanese Accounting Review, Research Institute for Economics & Business Administration, Kobe University, vol. 3, pages 1-19, December.
    27. Claudia Catalina CIOCAN, 2019. "Prudence vs. Credibility. A Formal Comparative Analysis between Romanian Accounting Regulations and IFRS," The Audit Financiar journal, Chamber of Financial Auditors of Romania, vol. 17(153), pages 114-114.
    28. Bertrand, Jérémie & de Brebisson, Hélène & Burietz, Aurore, 2021. "Why choosing IFRS? Benefits of voluntary adoption by European private companies," International Review of Law and Economics, Elsevier, vol. 65(C).
    29. Vassili Joannides & Danture Wickramasinghe & Nicolas Berland, 2012. "Critiques On Gray-Hofstede'S Model: What Impact On Cross-Cultural Accounting Research?," Grenoble Ecole de Management (Post-Print) hal-00690933, HAL.
    30. Corinne Bessieux-Ollier & Marie Chavent & Vanessa Kuentz & Elisabeth Walliser, 2012. "The mandatory adoption of IFRS on intangibles: upheaval or inertia? The case of France," International Journal of Accounting, Auditing and Performance Evaluation, Inderscience Enterprises Ltd, vol. 8(1), pages 91-113.
    31. El-Helaly, Moataz & Ntim, Collins G. & Al-Gazzar, Manar, 2020. "Diffusion theory, national corruption and IFRS adoption around the world," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 38(C).
    32. Macías, Marta & Muiño, Flora, 2011. "Examining dual accounting systems in Europe," The International Journal of Accounting, Elsevier, vol. 46(1), pages 51-78, March.
    33. Tyrrall, David & Woodward, David & Rakhimbekova, Almagoul, 2007. "The relevance of International Financial Reporting Standards to a developing country: Evidence from Kazakhstan," The International Journal of Accounting, Elsevier, vol. 42(1), pages 82-110.
    34. Helen Hong Yang & Colin Clark & Changyu Wu & Alan Farley, 2018. "Insights from Accounting Practitioners on China's Convergence with IFRS," Australian Accounting Review, CPA Australia, vol. 28(1), pages 14-27, March.
    35. Cristina Silvia Nistor & Cristina Alexandrina Stefanescu, 2012. "Public vs. Banking Sector Accounting - How Far Is Romania from International Referential?," Acta Universitatis Danubius. OEconomica, Danubius University of Galati, issue 3(3), pages 86-100, June.
    36. Yasemin Zengin Karaibrahimoglu & Burcu Guneri Cangarli, 2016. "Do Auditing and Reporting Standards Affect Firms’ Ethical Behaviours? The Moderating Role of National Culture," Journal of Business Ethics, Springer, vol. 139(1), pages 55-75, November.
    37. El-Helaly, Moataz & Ntim, Collins G. & Soliman, Mark, 2020. "The Role of National Culture in International Financial Reporting Standards Adoption," Research in International Business and Finance, Elsevier, vol. 54(C).
    38. Katarzyna Koleœnik, 2014. "The Role Of Culture In Accounting In The Light Of Hofstede’S, Gray’S And Schwartz’S Cultural Dimensions Theories – A Literature Review," "e-Finanse", University of Information Technology and Management, Institute of Financial Research and Analysis, vol. 9(3), pages 33-41, January.
    39. Vassili Joannides & Danture Wickramasinghe & Nicolas Berland, 2012. "Critiques On Gray-Hofstede'S Model: What Impact On Cross-Cultural Accounting Research?," Post-Print hal-00690933, HAL.
    40. Franco Mara & Meneses Raquel, 2020. "The Influence of Culture in Customers’ Expectations about the Hotel Service in Latin Countries with Different Human Development Levels," European Journal of Tourism, Hospitality and Recreation, Sciendo, vol. 10(1), pages 56-73, May.
    41. Christophe Belleval & Carine Boiteau, 2006. "The implementing of IFRS standards by french firms studied from the perspective of performative language theories [Une interprétation de l'influence potentielle des normes IFRS sur les entreprises ," Post-Print halshs-00558427, HAL.
    42. Prather-Kinsey, Jenice & Boyar, Scott & Hood, Anthony C., 2018. "Implications for IFRS principles-based and US GAAP rules-based applications: Are accountants’ decisions affected by work location and core self-evaluations?," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 32(C), pages 61-69.
    43. Gabriele Guggiola, 2010. "IFRS Adoption in the E.U., accounting harmonization and market efficiency: a review," Economics and Quantitative Methods qf1002, Department of Economics, University of Insubria.
    44. Vassili Joannides & Danture Wickramasinghe & Nicolas Berland, 2012. "Critiques on gray-hofstede’s model: what impact on cross-cultural accounting research?," Post-Print hal-01661667, HAL.
    45. Mazboudi, Mohamad & Hasan, Iftekhar, 2017. "Secrecy, information shocks, and corporate investment: Evidence from European Union countries," Bank of Finland Research Discussion Papers 19/2017, Bank of Finland.
    46. Nurunnabi, Mohammad, 2015. "The impact of cultural factors on the implementation of global accounting standards (IFRS) in a developing country," Advances in accounting, Elsevier, vol. 31(1), pages 136-149.
    47. Jean-Michael Sahut & Sandrine Boulerne, 2010. "Have Ias (International Accounting Standards)/Ifrs Improved The Information Content Of Intangibles In France ?," Post-Print hal-02104906, HAL.
    48. Bikki Jaggi & Alessandra Allini & Francesca Manes Rossi & Adele Caldarelli, 2016. "Impact of Accounting Traditions, Ownership and Governance Structures on Financial Reporting by Italian Firms," Review of Pacific Basin Financial Markets and Policies (RPBFMP), World Scientific Publishing Co. Pte. Ltd., vol. 19(01), pages 1-29, March.
    49. Vassili Joannides & Danture Wickramasinghe & Nicolas Berland, 2012. "Critiques on gray-hofstede’s model: what impact on cross-cultural accounting research?," Grenoble Ecole de Management (Post-Print) hal-01661667, HAL.
    50. Sherif Elhalaby & Adel Sarea & Awwad Alnesafi & Mujeeb Saif Mohsen Al-Absy, 2023. "The Adoption of AAOIFI Standards by Islamic Banks: Understanding the Microeconomic Consequences," Economies, MDPI, vol. 11(2), pages 1-22, January.
    51. Chen, Charles J.P. & Ding, Yuan & Xu, Bin, 2014. "Convergence of accounting standards and foreign direct investment," The International Journal of Accounting, Elsevier, vol. 49(1), pages 53-86.
    52. Stephen B. Salter & Tony Kang & Giorgio Gotti & Timothy S. Doupnik, 2013. "The Role of Social Values, Accounting Values and Institutions in Determining Accounting Conservatism," Management International Review, Springer, vol. 53(4), pages 607-632, August.

  18. Ding, Yuan & Jeanjean, Thomas & Stolowy, Herve, 2005. "Why do national GAAP differ from IAS? The role of culture," The International Journal of Accounting, Elsevier, vol. 40(4), pages 325-350.

    Cited by:

    1. Lopes, Alexsandro Broedel & de Alencar, Roberta Carvalho, 2010. "Disclosure and cost of equity capital in emerging markets: The Brazilian case," The International Journal of Accounting, Elsevier, vol. 45(4), pages 443-464, December.
    2. Riaz, Zahid & Ray, Pradeep & Ray, Sangeeta, 2022. "The impact of digitalisation on corporate governance in Australia," Journal of Business Research, Elsevier, vol. 152(C), pages 410-424.
    3. MARINA Alexandra Gabriela, 2019. "Ifrs For Smes: Cultural Dimensions On Accounting In Central And Eastern Europe Countries," Revista Economica, Lucian Blaga University of Sibiu, Faculty of Economic Sciences, vol. 71(4), pages 72-85, December.
    4. Burca Valentin, PhD candidate & Assist.Nagy Mariana, PhD professor, 2014. "Clusters Describing Ifrs Adoption Stage," Revista Tinerilor Economisti (The Young Economists Journal), University of Craiova, Faculty of Economics and Business Administration, vol. 1(23), pages 15-30, November.
    5. Salma Damak-Ayadi, 2007. "De L'Efficacite Des Mesures De Convergence Pour Preparer Le Passage Aux Ias/Ifrs En France," Post-Print halshs-00544879, HAL.
    6. Christine Fournès, 2009. "Impact Des Facteurs Culturels Sur Les Premices Du Controle Des Comptes En France Et Chez Ses Voisins Europeens (1850 – 1929)," Post-Print halshs-00458906, HAL.
    7. Hedi Baazaoui, 2020. "For A New Method Of Calculating The Disclosure Index," Copernican Journal of Finance & Accounting, Uniwersytet Mikolaja Kopernika, vol. 9(2), pages 9-24.
    8. Richard Baker & Yuri Biondi & Qiushong Zhang, 2010. "Disharmony in international accounting standards setting: The Chinese approach to accounting for business combinations," Post-Print hal-00565498, HAL.
    9. Heidhues, Eva & Patel, Chris, 2011. "A critique of Gray's framework on accounting values using Germany as a case study," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 22(3), pages 273-287.
    10. Dima, Bogdan & Dima (Cristea), Stefana Maria, 2009. "A discussion on new cultural and accounting variables and IFRSs’ implementation[:] Empirical study on a sample of Central and Eastern European countries," MPRA Paper 27165, University Library of Munich, Germany.
    11. Feleaga Niculae & Feleaga Liliana & Sandu Raluca & Avram Viorel, 2009. "Quelques Propos Sur La Reforme Comptable. Le Cas De La Roumanie," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, vol. 3(1), pages 954-959, May.
    12. Sebastian Brauer & Carl-Friedrich Leuschner & Frank Westermann, 2011. "Does the Introduction of IFRS Change the Timeliness of Loss Recognition? Evidence from German Firms," IEER Working Papers 87, Institute of Empirical Economic Research, Osnabrueck University.
    13. Esin Yelgen & Nilüfer Tetik, 2014. "The Development of Accounting in Turkey and Analysis of the Accounting Culture In Terms of International Accounting and Financial Reporting Standards (IFRS)," Proceedings of International Academic Conferences 0702372, International Institute of Social and Economic Sciences.
    14. Mazzi, Francesco & Slack, Richard & Tsalavoutas, Ioannis, 2018. "The effect of corruption and culture on mandatory disclosure compliance levels: Goodwill reporting in Europe," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 31(C), pages 52-73.
    15. Rogelio J. Cardona & Karen C. Castro-González & Carmen B. Ríos-Figueroa, 2014. "The Impact Of Culture And Economic Factors On The Implementation Of Ifrs," Accounting & Taxation, The Institute for Business and Finance Research, vol. 6(2), pages 29-47.
    16. Henry, Elaine & Thewissen, James & Torsin, Wouter, 2021. "International Earnings Announcements: Tone, Forward-looking Statements, and Informativeness," LIDAM Discussion Papers LFIN 2021016, Université catholique de Louvain, Louvain Finance (LFIN).
    17. Cai, Lei & Rahman, Asheq & Courtenay, Stephen, 2014. "The Effect of IFRS Adoption Conditional Upon the Level of Pre-adoption Divergence," The International Journal of Accounting, Elsevier, vol. 49(2), pages 147-178.
    18. David Procházka & Cristina Procházková Ilinitchi, 2011. "The Theoretical Relationships among Foreign Direct Investments, Migration and IFRS Adoption," European Financial and Accounting Journal, Prague University of Economics and Business, vol. 2011(4), pages 85-100.
    19. Weetman, Pauline, 2006. "Discovering the ‘international’ in accounting and finance," The British Accounting Review, Elsevier, vol. 38(4), pages 351-370.
    20. Reza Tajaddini & Hassan F. Gholipour, 2017. "National Culture and Default on Mortgages," International Review of Finance, International Review of Finance Ltd., vol. 17(1), pages 107-133, March.
    21. Pier Luigi Marchini & Carlotta D'Este, 2015. "Comprehensive Income: which potential effects on firms? performance evaluation and users? decision process?," FINANCIAL REPORTING, FrancoAngeli Editore, vol. 2015(2), pages 55-94.
    22. Masahiro Enomoto, 2018. "Cross-Country Research on Earnings Quality: A Literature Review and Future Opportunities," Discussion Paper Series DP2018-06, Research Institute for Economics & Business Administration, Kobe University, revised Oct 2020.
    23. Kamel Touhami & Karim Mhedhbi, 2014. "La Gestion des résultats comptables par les dirigeants de l’acquéreur en période de pré-acquisition," Post-Print hal-01899494, HAL.
    24. Singgih Wijayana & Sidney J. Gray, 2019. "Institutional Factors and Earnings Management in the Asia-Pacific: Is IFRS Adoption Making a Difference?," Management International Review, Springer, vol. 59(2), pages 307-334, April.
    25. Tsalavoutas, Ioannis & André, Paul & Evans, Lisa, 2012. "The transition to IFRS and the value relevance of financial statements in Greece," The British Accounting Review, Elsevier, vol. 44(4), pages 262-277.
    26. Wijayana, Singgih & Gray, Sidney J., 2018. "Capital market consequences of cultural influences on earnings: The case of cross-listed firms in the U.S. stock market," International Review of Financial Analysis, Elsevier, vol. 57(C), pages 134-147.
    27. Isabel Costa Lourenço & Raquel Sarquis & Manuel Castelo Branco & Nuno Magro, 2018. "International Differences in Accounting Practices Under IFRS and the Influence of the US," Australian Accounting Review, CPA Australia, vol. 28(4), pages 468-481, December.
    28. Nobes, Christopher, 2018. "Lessons from misclassification in international accounting," The British Accounting Review, Elsevier, vol. 50(3), pages 239-254.
    29. Philip Brown, 2013. "Some Observations on Research on the Benefits to Nations of Adopting IFRS," The Japanese Accounting Review, Research Institute for Economics & Business Administration, Kobe University, vol. 3, pages 1-19, December.
    30. Claudia Catalina CIOCAN, 2019. "Prudence vs. Credibility. A Formal Comparative Analysis between Romanian Accounting Regulations and IFRS," The Audit Financiar journal, Chamber of Financial Auditors of Romania, vol. 17(153), pages 114-114.
    31. Bertrand, Jérémie & de Brebisson, Hélène & Burietz, Aurore, 2021. "Why choosing IFRS? Benefits of voluntary adoption by European private companies," International Review of Law and Economics, Elsevier, vol. 65(C).
    32. Vassili Joannides & Danture Wickramasinghe & Nicolas Berland, 2012. "Critiques On Gray-Hofstede'S Model: What Impact On Cross-Cultural Accounting Research?," Grenoble Ecole de Management (Post-Print) hal-00690933, HAL.
    33. Corinne Bessieux-Ollier & Marie Chavent & Vanessa Kuentz & Elisabeth Walliser, 2012. "The mandatory adoption of IFRS on intangibles: upheaval or inertia? The case of France," International Journal of Accounting, Auditing and Performance Evaluation, Inderscience Enterprises Ltd, vol. 8(1), pages 91-113.
    34. El-Helaly, Moataz & Ntim, Collins G. & Al-Gazzar, Manar, 2020. "Diffusion theory, national corruption and IFRS adoption around the world," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 38(C).
    35. Macías, Marta & Muiño, Flora, 2011. "Examining dual accounting systems in Europe," The International Journal of Accounting, Elsevier, vol. 46(1), pages 51-78, March.
    36. Tyrrall, David & Woodward, David & Rakhimbekova, Almagoul, 2007. "The relevance of International Financial Reporting Standards to a developing country: Evidence from Kazakhstan," The International Journal of Accounting, Elsevier, vol. 42(1), pages 82-110.
    37. Helen Hong Yang & Colin Clark & Changyu Wu & Alan Farley, 2018. "Insights from Accounting Practitioners on China's Convergence with IFRS," Australian Accounting Review, CPA Australia, vol. 28(1), pages 14-27, March.
    38. Ioannis Tsalavoutas & Paul André & Lisa Evans, 2009. "Transition to IFRS and value relevance in a small but developed market: A look at Greek evidence," Post-Print halshs-00460532, HAL.
    39. Cristina Silvia Nistor & Cristina Alexandrina Stefanescu, 2012. "Public vs. Banking Sector Accounting - How Far Is Romania from International Referential?," Acta Universitatis Danubius. OEconomica, Danubius University of Galati, issue 3(3), pages 86-100, June.
    40. Yasemin Zengin Karaibrahimoglu & Burcu Guneri Cangarli, 2016. "Do Auditing and Reporting Standards Affect Firms’ Ethical Behaviours? The Moderating Role of National Culture," Journal of Business Ethics, Springer, vol. 139(1), pages 55-75, November.
    41. El-Helaly, Moataz & Ntim, Collins G. & Soliman, Mark, 2020. "The Role of National Culture in International Financial Reporting Standards Adoption," Research in International Business and Finance, Elsevier, vol. 54(C).
    42. Katarzyna Koleœnik, 2014. "The Role Of Culture In Accounting In The Light Of Hofstede’S, Gray’S And Schwartz’S Cultural Dimensions Theories – A Literature Review," "e-Finanse", University of Information Technology and Management, Institute of Financial Research and Analysis, vol. 9(3), pages 33-41, January.
    43. Vassili Joannides & Danture Wickramasinghe & Nicolas Berland, 2012. "Critiques On Gray-Hofstede'S Model: What Impact On Cross-Cultural Accounting Research?," Post-Print hal-00690933, HAL.
    44. Franco Mara & Meneses Raquel, 2020. "The Influence of Culture in Customers’ Expectations about the Hotel Service in Latin Countries with Different Human Development Levels," European Journal of Tourism, Hospitality and Recreation, Sciendo, vol. 10(1), pages 56-73, May.
    45. Christophe Belleval & Carine Boiteau, 2006. "The implementing of IFRS standards by french firms studied from the perspective of performative language theories [Une interprétation de l'influence potentielle des normes IFRS sur les entreprises ," Post-Print halshs-00558427, HAL.
    46. Prather-Kinsey, Jenice & Boyar, Scott & Hood, Anthony C., 2018. "Implications for IFRS principles-based and US GAAP rules-based applications: Are accountants’ decisions affected by work location and core self-evaluations?," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 32(C), pages 61-69.
    47. Gabriele Guggiola, 2010. "IFRS Adoption in the E.U., accounting harmonization and market efficiency: a review," Economics and Quantitative Methods qf1002, Department of Economics, University of Insubria.
    48. Vassili Joannides & Danture Wickramasinghe & Nicolas Berland, 2012. "Critiques on gray-hofstede’s model: what impact on cross-cultural accounting research?," Post-Print hal-01661667, HAL.
    49. Mazboudi, Mohamad & Hasan, Iftekhar, 2017. "Secrecy, information shocks, and corporate investment: Evidence from European Union countries," Bank of Finland Research Discussion Papers 19/2017, Bank of Finland.
    50. Nurunnabi, Mohammad, 2015. "The impact of cultural factors on the implementation of global accounting standards (IFRS) in a developing country," Advances in accounting, Elsevier, vol. 31(1), pages 136-149.
    51. Baker C. Richard & Yuri Biondi & Qiusheng Zhang, 2009. "Résistance Et Confusion Dans L'Harmonization Des Normes Comptables Internationales : L'Approche Chinoise Aux Fusions Et Acquistions," Post-Print halshs-00458944, HAL.
    52. Jean-Michael Sahut & Sandrine Boulerne, 2010. "Have Ias (International Accounting Standards)/Ifrs Improved The Information Content Of Intangibles In France ?," Post-Print hal-02104906, HAL.
    53. Bikki Jaggi & Alessandra Allini & Francesca Manes Rossi & Adele Caldarelli, 2016. "Impact of Accounting Traditions, Ownership and Governance Structures on Financial Reporting by Italian Firms," Review of Pacific Basin Financial Markets and Policies (RPBFMP), World Scientific Publishing Co. Pte. Ltd., vol. 19(01), pages 1-29, March.
    54. Vassili Joannides & Danture Wickramasinghe & Nicolas Berland, 2012. "Critiques on gray-hofstede’s model: what impact on cross-cultural accounting research?," Grenoble Ecole de Management (Post-Print) hal-01661667, HAL.
    55. Sherif Elhalaby & Adel Sarea & Awwad Alnesafi & Mujeeb Saif Mohsen Al-Absy, 2023. "The Adoption of AAOIFI Standards by Islamic Banks: Understanding the Microeconomic Consequences," Economies, MDPI, vol. 11(2), pages 1-22, January.
    56. Chen, Charles J.P. & Ding, Yuan & Xu, Bin, 2014. "Convergence of accounting standards and foreign direct investment," The International Journal of Accounting, Elsevier, vol. 49(1), pages 53-86.
    57. Stephen B. Salter & Tony Kang & Giorgio Gotti & Timothy S. Doupnik, 2013. "The Role of Social Values, Accounting Values and Institutions in Determining Accounting Conservatism," Management International Review, Springer, vol. 53(4), pages 607-632, August.

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