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International financial reporting standards and experts’ perceptions of disclosure quality

Citations

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Cited by:

  1. Iatridis, George, 2010. "International Financial Reporting Standards and the quality of financial statement information," International Review of Financial Analysis, Elsevier, vol. 19(3), pages 193-204, June.
  2. Marta Tache & Rafaela Cazazian & Valentin Moldoveanu, 2020. "Financial Audit And Financial Reporting Under Ifrs In The Context Of Coronavirus," Annals - Economy Series, Constantin Brancusi University, Faculty of Economics, vol. 6, pages 103-111, December.
  3. Fülbier, Rolf Uwe & Klein, Malte, 2013. "Financial accounting and reporting in Germany: A case study on German accounting tradition and experiences with the IFRS adoption," Bayreuth Working Papers on Finance, Accounting and Taxation (FAcT-Papers) 2013-01, University of Bayreuth, Chair of Finance and Banking.
  4. 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.
  5. Maigoshi, Zaharaddeen Salisu & Latif, Rohaida Abdul & Kamardin, Hasnah, 2018. "Change in value-relevance of disclosed RPT across accounting regimes: Evidence from Malaysia," Research in International Business and Finance, Elsevier, vol. 44(C), pages 422-433.
  6. Li, Chunyu & Lou, Chenxin & Luo, Dan & Xing, Kai, 2021. "Chinese corporate distress prediction using LASSO: The role of earnings management," International Review of Financial Analysis, Elsevier, vol. 76(C).
  7. 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.
  8. Eugster, Florian & Wagner, Alexander F., 2020. "Value reporting and firm performance," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 40(C).
  9. Keryn Chalmers & Greg Clinch & Jayne M Godfrey, 2011. "Changes in value relevance of accounting information upon IFRS adoption: Evidence from Australia," Australian Journal of Management, Australian School of Business, vol. 36(2), pages 151-173, August.
  10. 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.
  11. Tereza Miková, 2014. "Influence of IFRS on Earnings Manipulation: Evidence from the European Union," Acta Oeconomica Pragensia, Prague University of Economics and Business, vol. 2014(6), pages 3-18.
  12. Kerstin Kiefer & Philipp Schorn, 2007. "Auswirkungen der IFRS-Umstellung auf die Risikoprämie von Unternehmensanleihen - Eine empirische Studie für Deutschland, Österreich und die Schweiz," SFB 649 Discussion Papers SFB649DP2007-056, Sonderforschungsbereich 649, Humboldt University, Berlin, Germany.
  13. 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.
  14. 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.
  15. Iain Clacher & Alan Duboisée Ricquebourg & Allan Hodgson, 2013. "The Value Relevance of Direct Cash Flows under International Financial Reporting Standards," Abacus, Accounting Foundation, University of Sydney, vol. 49(3), pages 367-395, September.
  16. Pathiranage, Nandana P.W. & Jubb, Christine A., 2018. "Does IFRS make analysts more efficient in using fundamental information included in financial statements?," Journal of Contemporary Accounting and Economics, Elsevier, vol. 14(3), pages 373-385.
  17. Nicola Giuseppe Castellano & Katia Corsi & Roberto Del Gobbo, 2015. "Goodwill Disclosure in Europe. Profiles of disclosing companies," Eastern European Business and Economics Journal, Eastern European Business and Economics Studies Centre, vol. 1(2), pages 32-65.
  18. 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.
  19. Florian Eugster, 2020. "Endogeneity and the Dynamics of Voluntary Disclosure Quality: Is there Really an Effect on the Cost of Equity Capital?," Contemporary Accounting Research, John Wiley & Sons, vol. 37(4), pages 2590-2614, December.
  20. François Aubert & Gary Grudnitski, 2012. "Analysts' estimates," Review of Accounting and Finance, Emerald Group Publishing Limited, vol. 11(1), pages 53-72, February.
  21. van der Laan Smith, Joyce & Gouldman, Andrea L. & Tondkar, Rasoul H., 2014. "Does the adoption of IFRS affect corporate social disclosure in annual reports?," Advances in accounting, Elsevier, vol. 30(2), pages 402-412.
  22. Ugur Ergun & Elif ?zt¨¹rk, 2013. "Perceptions of Small and Medium Enterprises on IFRS Adaptation Process: a Case Study in Federation of Bosnia and Herzegovina," Journal of Business Administration Research, Journal of Business Administration Research, Sciedu Press, vol. 2(1), pages 43-48, April.
  23. Macías, Marta & Muiño, Flora, 2011. "Examining dual accounting systems in Europe," The International Journal of Accounting, Elsevier, vol. 46(1), pages 51-78, March.
  24. 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.
  25. Dimitras, Augustinos I. & Gaganis, Chrysovalantis & Pasiouras, Fotios, 2018. "Financial reporting standards' change and the efficiency measures of EU banks," International Review of Financial Analysis, Elsevier, vol. 59(C), pages 223-233.
  26. Anna‐Maija Lantto & Petri Sahlström, 2009. "Impact of International Financial Reporting Standard adoption on key financial ratios," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 49(2), pages 341-361, June.
  27. 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.
  28. Ajla Muratovic-Dedic & Nino Serdarevic, 2017. "Financial Reporting Quality and Debt Contracting in Emerging Economy," International Journal of Academic Research in Accounting, Finance and Management Sciences, Human Resource Management Academic Research Society, International Journal of Academic Research in Accounting, Finance and Management Sciences, vol. 7(4), pages 71-82, October.
  29. Ray Ball & Xi Li & Lakshmanan Shivakumar, 2015. "Contractibility and Transparency of Financial Statement Information Prepared Under IFRS: Evidence from Debt Contracts Around IFRS Adoption," Journal of Accounting Research, Wiley Blackwell, vol. 53(5), pages 915-963, December.
  30. Shin'ya Okuda, 2011. "Who Benefits from the Adoption of IFRS?," The Japanese Accounting Review, Research Institute for Economics & Business Administration, Kobe University, vol. 1, pages 61-69, December.
  31. 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.
  32. 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.
  33. Juniarti, 2018. "Information Asymmetry in the Post-IFRS Adoption Period: Evidence from Developing Countries," GATR Journals afr164, Global Academy of Training and Research (GATR) Enterprise.
  34. 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.
  35. Richard Kent & Jacqueline Birt, 2021. "IAS 7 and value relevance: the direct method versus the indirect method," Review of Accounting Studies, Springer, vol. 26(4), pages 1532-1586, December.
  36. Nigel Barradale & Thomas Plenborg & Simone Staehr, 2022. "Investor feedback: impact on analyst biases and investor critical evaluation," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 62(1), pages 767-803, March.
  37. 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.
  38. Vladimir Obradović & Milan Čupić & Dragomir Dimitrijević, 2018. "Application of International Financial Reporting Standards in the Transition Economy of Serbia," Australian Accounting Review, CPA Australia, vol. 28(1), pages 48-60, March.
  39. Aldys Tan & Bikram Chatterjee & Victoria Wise & Mahmud Hossain, 2016. "An Investigation into the Potential Adoption of International Financial Reporting Standards in the United States: Implications and Implementation," Australian Accounting Review, CPA Australia, vol. 26(1), pages 45-65, March.
  40. Apergis, Nicholas & Eleftheriou, Sofia & Payne, James E., 2013. "The relationship between international financial reporting standards, carbon emissions, and R&D expenditures: Evidence from European manufacturing firms," Ecological Economics, Elsevier, vol. 88(C), pages 57-66.
  41. Laura Saraite-Sariene & Juana Alonso-Cañadas & Federico Galán-Valdivieso & Carmen Caba-Pérez, 2019. "Non-Financial Information versus Financial as a Key to the Stakeholder Engagement: A Higher Education Perspective," Sustainability, MDPI, vol. 12(1), pages 1-19, December.
  42. Mohamed Elbannan, 2011. "Accounting and stock market effects of international accounting standards adoption in an emerging economy," Review of Quantitative Finance and Accounting, Springer, vol. 36(2), pages 207-245, February.
  43. Robyn Pilcher & Graeme Dean, 2009. "Implementing IFRS in local government: value adding or additional pain?," Qualitative Research in Accounting & Management, Emerald Group Publishing Limited, vol. 6(3), pages 180-196, July.
  44. Beke, Jeno, 2010. "Business and economic aspects of accounting standardization in Hungary," Business and Economic Horizons (BEH), Prague Development Center (PRADEC), vol. 2(2), pages 1-7, July.
  45. Christof Beuselinck & Philip Joos & Inder Khurana & Sofie van Der Meulen, 2017. "Which Analysts Benefited Most from Mandatory IFRS Adoption in Europe?," Post-Print hal-01745251, HAL.
  46. Dima, Bogdan & Cuzman, Ioan & Dima (Cristea), Stefana Maria & Şărămăt, Otilia, 2010. "Effects of financial and non-financial information disclosure on prices’ mechanisms for emergent markets: The case of Romanian Bucharest Stock Exchange," MPRA Paper 27169, University Library of Munich, Germany.
  47. Juana Aledo Martínez & Diego Abellán Martínez & Henghsiu Lin, 2014. "The Value Relevance of Accounting Numbers Under International Financial Reporting Standards," Australian Accounting Review, CPA Australia, vol. 24(3), pages 237-254, September.
  48. Karen Benson & Peter M Clarkson & Tom Smith & Irene Tutticci, 2015. "A review of accounting research in the Asia Pacific region," Australian Journal of Management, Australian School of Business, vol. 40(1), pages 36-88, February.
  49. repec:mth:ijafr8:v:8:y:2018:i:3:p:51-77 is not listed on IDEAS
  50. Elbakry, Ashraf E. & Nwachukwu, Jacinta C. & Abdou, Hussein A. & Elshandidy, Tamer, 2017. "Comparative evidence on the value relevance of IFRS-based accounting information in Germany and the UK," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 28(C), pages 10-30.
  51. Ellen Cristina Baradel & Fabiano Guasti Lima & Alexandre Assaf Neto, 2016. "Growth Potential of Publicly Traded Brazilian Companies: Accounting and Market Overview," Athens Journal of Business & Economics, Athens Institute for Education and Research (ATINER), vol. 2(2), pages 123-148, April.
  52. Leonella Gori & Rachele Anconetani, 2020. "Corporate Distress and Supervisory Blacklisting: The Italian Case," BAFFI CAREFIN Working Papers 20135, BAFFI CAREFIN, Centre for Applied Research on International Markets Banking Finance and Regulation, Universita' Bocconi, Milano, Italy.
  53. Denis Davydov & Steve Swidler, 2016. "Reading Russian Tea Leaves: Assessing the Quality of Bank Financial Statements with the Benford Distribution," Review of Pacific Basin Financial Markets and Policies (RPBFMP), World Scientific Publishing Co. Pte. Ltd., vol. 19(04), pages 1-20, December.
  54. Muhammad Shahin Miah & Haiyan Jiang & Asheq Rahman & Warwick Stent, 2023. "The impact of IFRS complexity on analyst forecast properties: The moderating role of high quality audit," International Journal of Finance & Economics, John Wiley & Sons, Ltd., vol. 28(1), pages 902-928, January.
  55. Najihah Yaacob & Ayoib Che-Ahmad, 2012. "Audit Fees after IFRS Adoption: Evidence from Malaysia," Eurasian Business Review, Springer;Eurasia Business and Economics Society, vol. 2(1), pages 31-46, June.
  56. 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.
  57. Ahmad Saiful Azlin Puteh Salin, 2017. "Malaysian Private Entities Reporting Standards - Benefits and Challenges to SMEs," International Journal of Academic Research in Business and Social Sciences, Human Resource Management Academic Research Society, International Journal of Academic Research in Business and Social Sciences, vol. 7(11), pages 1302-1320, November.
  58. Palea, Vera & Scagnelli, Simone Domenico, 2014. "Do Earnings Reported under IFRS Improve the Prediction of Future Cash Flows? Evidence From European Banks," Department of Economics and Statistics Cognetti de Martiis. Working Papers 201443, University of Turin.
  59. Ru Gao & Baljit K. Sidhu, 2018. "The Impact of Mandatory International Financial Reporting Standards Adoption on Investment Efficiency: Standards, Enforcement, and Reporting Incentives," Abacus, Accounting Foundation, University of Sydney, vol. 54(3), pages 277-318, September.
  60. 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.
  61. Julia Krause & Thorsten Sellhorn & Kamran Ahmed, 2017. "Extreme Uncertainty and Forward-looking Disclosure Properties," Abacus, Accounting Foundation, University of Sydney, vol. 53(2), pages 240-272, June.
  62. Schrödl, Nicolas & Klein, Christian, 2009. "Effects of the IFRS introduction: perspective from an early stadium to the time after the mandatory adoption," Hohenheimer Schriften: Rechnungswesen - Steuern - Wirtschaftsprüfung 2009-1, University of Hohenheim, Department of Business Administration.
  63. Wolfgang Ballwieser, 2019. "Überlegungen zu Theorie und Praxis der Finanzberichterstattung: Herausforderungen, Erkenntnisse und Lücken [Reflections on Theory and Practice of Financial Reporting: Challenges, Scientific Finding," Schmalenbach Journal of Business Research, Springer, vol. 71(2), pages 169-211, July.
  64. Nam, Jouahn & Bon Sesay, Joseph & Wynne, Kevin & Zhang, Ge, 2020. "Financial efficiency and accounting quality: The impact of institutional micro-factors on FDI," Journal of Policy Modeling, Elsevier, vol. 42(2), pages 451-465.
  65. George Emmanuel Iatridis & Anthony Dionysus Persakis, 2012. "Bank profitability determinants under IFRSs," International Journal of Economics and Accounting, Inderscience Enterprises Ltd, vol. 3(1), pages 77-99.
  66. Anagnostopoulou, Seraina C., 2017. "Accounting Quality and Loan Pricing: The Effect of Cross-country Differences in Legal Enforcement," The International Journal of Accounting, Elsevier, vol. 52(2), pages 178-200.
  67. Jankensgård, Håkan, 2013. "An Empirical Test of the Optimal Disclosure Hypothesis," Knut Wicksell Working Paper Series 2013/6, Lund University, Knut Wicksell Centre for Financial Studies.
  68. Susana Callao & José Ignacio Jarne, 2010. "Have IFRS Affected Earnings Management in the European Union?," Accounting in Europe, Taylor & Francis Journals, vol. 7(2), pages 159-189, December.
  69. Hakan Jankensgard, 2014. "A Tale of Beauties and Beasts: Testing the Optimal Disclosure Hypothesis," Multinational Finance Journal, Multinational Finance Journal, vol. 18(1-2), pages 139-167, March - J.
  70. Bozos, Konstantinos & Ratnaike, Yasanji C. & Alsharairi, Malek, 2014. "How has the international harmonization of financial reporting standards affected merger premiums within the European Union?," International Review of Financial Analysis, Elsevier, vol. 31(C), pages 48-60.
  71. Holger Daske & Luzi Hail & Christian Leuz & Rodrigo Verdi, 2013. "Adopting a Label: Heterogeneity in the Economic Consequences Around IAS/IFRS Adoptions," Journal of Accounting Research, Wiley Blackwell, vol. 51(3), pages 495-547, June.
  72. Philip Brown, 2011. "International Financial Reporting Standards: what are the benefits?," Accounting and Business Research, Taylor & Francis Journals, vol. 41(3), pages 269-285, August.
  73. 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.
  74. repec:eeb:15v1n2:v:1:y:2015:i:2:p:32-65 is not listed on IDEAS
  75. Håkan Jankensgård, 2015. "The Relationship between Voluntary Disclosure, External Financing and Financial Status," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 42(7-8), pages 860-884, September.
  76. Önder Kaymaz & Yasemin Zengin Karaibrahimoğlu, 2011. "Early Observations On The Quality Of Ifrs Reports: Evidence From Turkey," Global Journal of Business Research, The Institute for Business and Finance Research, vol. 5(3), pages 27-40.
  77. Senteney, David L. & Bazaz, Mohammad S. & Senteney, Michael H., 2016. "Cross-market information transfers of ADR firms: An investigation of emerging market economies," Research in International Business and Finance, Elsevier, vol. 37(C), pages 655-677.
  78. Ru Gao & Baljit K. Sidhu, 2018. "Convergence of accounting standards and financial reporting externality: evidence from mandatory IFRS adoption," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 58(3), pages 817-848, September.
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