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Contractibility and Transparency of Financial Statement Information Prepared Under IFRS: Evidence from Debt Contracts Around IFRS Adoption

Citations

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Cited by:

  1. Barbara Su, 2023. "Banking practices and borrowing firms’ financial reporting quality: evidence from bank cross-selling," Review of Accounting Studies, Springer, vol. 28(1), pages 201-236, March.
  2. Anna Bergman Brown, 2016. "Institutional Differences and International Private Debt Markets: A Test Using Mandatory IFRS Adoption," Journal of Accounting Research, Wiley Blackwell, vol. 54(3), pages 679-723, June.
  3. 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).
  4. 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.
  5. 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.
  6. Hrisanta Cristina Ungureanu & Georgiana Burlacu & Monika Brigitte Sürgün & Nicoleta Ileana Traistaru & Aurelian Vranceanu, 2019. "Using Financial Accounting Information for Evaluation and Control," Academic Journal of Economic Studies, Faculty of Finance, Banking and Accountancy Bucharest,"Dimitrie Cantemir" Christian University Bucharest, vol. 5(2), pages 120-124, June.
  7. Xi Li, 2015. "Accounting Conservatism and the Cost of Capital: An International Analysis," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 42(5-6), pages 555-582, June.
  8. Chiara Mio & Elise Soerger Zaro & Marco Fasan, 2020. "Are loyalty shares an effective antidote against short‐termism? Empirical evidence from Italy," Business Strategy and the Environment, Wiley Blackwell, vol. 29(4), pages 1785-1796, May.
  9. James R. Brown & Gustav Martinsson, 2019. "Does Transparency Stifle or Facilitate Innovation?," Management Science, INFORMS, vol. 65(4), pages 1600-1623, April.
  10. Jenice Prather-Kinsey & Francesco De Luca & Ho-Tan-Phat Phan, 2022. "Improving the global comparability of IFRS-based financial reporting through global enforcement: a proposed organizational dynamic," International Journal of Disclosure and Governance, Palgrave Macmillan, vol. 19(3), pages 330-351, September.
  11. 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).
  12. DeFond, Mark & Hu, Jinshuai & Hung, Mingyi & Li, Siqi, 2020. "The effect of fair value accounting on the performance evaluation role of earnings," Journal of Accounting and Economics, Elsevier, vol. 70(2).
  13. 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).
  14. Drago, Danilo & Gallo, Raffaele, 2020. "The impact of financial crises on the syndicated loan spreads applied to public and private firms," Journal of Financial Stability, Elsevier, vol. 46(C).
  15. Merz, Alexander, 2017. "What have we learned from SFAS 123r and IFRS 2? A review of existing evidence and future research suggestions," Journal of Accounting Literature, Elsevier, vol. 38(C), pages 14-33.
  16. Harakeh, Mostafa & Lee, Edward & Walker, Martin, 2019. "The effect of information shocks on dividend payout and dividend value relevance," International Review of Financial Analysis, Elsevier, vol. 61(C), pages 82-96.
  17. Li, Jiyuan & Li, Zihui & Zhang, Min, 2023. "CFOs’ facial trustworthiness and bank loan contracts," International Review of Economics & Finance, Elsevier, vol. 84(C), pages 332-357.
  18. Christian Leuz & Peter D. Wysocki, 2016. "The Economics of Disclosure and Financial Reporting Regulation: Evidence and Suggestions for Future Research," Journal of Accounting Research, Wiley Blackwell, vol. 54(2), pages 525-622, May.
  19. Miriam Koning & Gerard Mertens & Peter Roosenboom, 2018. "Drivers of institutional change around the world: The case of IFRS," Journal of International Business Studies, Palgrave Macmillan;Academy of International Business, vol. 49(3), pages 249-271, April.
  20. Moehrle, Stephen R. & Franzen, Laurel & Meckfessel, Michele & Reynolds-Moehrle, Jennifer, 2016. "Developments in accounting regulation: A synthesis and annotated bibliography of evidence and commentary in the 2015 academic literature," Research in Accounting Regulation, Elsevier, vol. 28(2), pages 96-108.
  21. Vincent Tawiah & Ernest Gyapong, 2023. "International financial reporting standards, domestic debt finance and institutional quality: Evidence from developing countries," International Journal of Finance & Economics, John Wiley & Sons, Ltd., vol. 28(3), pages 2915-2936, July.
  22. 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.
  23. Baylis, Richard M. & Burnap, Peter & Clatworthy, Mark A. & Gad, Mahmoud A. & Pong, Christopher K.M., 2017. "Private lenders’ demand for audit," Journal of Accounting and Economics, Elsevier, vol. 64(1), pages 78-97.
  24. Bin Li & Gianfranco Siciliano & Mohan Venkatachalam & Patricia Naranjo & Rodrigo S. Verdi, 2021. "Economic Consequences of IFRS Adoption: The Role of Changes in Disclosure Quality," Contemporary Accounting Research, John Wiley & Sons, vol. 38(1), pages 129-179, March.
  25. Raffaele Gallo, 2019. "The loan cost advantage of public firms and financial market conditions: evidence from the European syndicated loan market," Temi di discussione (Economic working papers) 1255, Bank of Italy, Economic Research and International Relations Area.
  26. Walid Guermazi, 2023. "International financial reporting standards adoption in the European Union and earnings conservatism: a review of empirical research," International Journal of Disclosure and Governance, Palgrave Macmillan, vol. 20(2), pages 200-211, June.
  27. Christensen, Theodore E. & D'Adduzio, Jenna & Nelson, Karen K., 2023. "Explaining accruals quality over time," Journal of Accounting and Economics, Elsevier, vol. 76(1).
  28. Aly Zaher, Noha & Mohamed, Ehab K.A. & Basuony, Mohamed A.K., 2020. "The effect of timely loss recognition and accrual quality on corporate bond spread: The influence of legal and financial institutions," Journal of International Financial Markets, Institutions and Money, Elsevier, vol. 64(C).
  29. Joanna Shuang Wu & Ivy Xiying Zhang, 2019. "Mandatory IFRS Adoption and the Role of Accounting Earnings in CEO Turnover," Contemporary Accounting Research, John Wiley & Sons, vol. 36(1), pages 168-197, March.
  30. Michel Magnan & Haiping Wang & Yaqi Shi(Sans nom), 2016. "Fair Value Accounting and the Cost of Debt," CIRANO Working Papers 2016s-32, CIRANO.
  31. Alexandre, Herve & Clavier, Julien, 2017. "Adoption of IAS/IFRS, liquidity constraints, and credit rationing: The case of the European banking industry," The Quarterly Review of Economics and Finance, Elsevier, vol. 63(C), pages 249-258.
  32. 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).
  33. 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.
  34. Golubeva, Olga, 2023. "Accounting for transition: A literature review," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 51(C).
  35. 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.
  36. Pantic, B., 2016. "Comparability of financial reports: A literature review of most recent studies," Working Papers 6451, Graduate School of Management, St. Petersburg State University.
  37. Peter Fiechter & Zoltán Novotny-Farkas, 2017. "The impact of the institutional environment on the value relevance of fair values," Review of Accounting Studies, Springer, vol. 22(1), pages 392-429, March.
  38. Adrian Doru, Bîgioi & Cristina Elena, Bîgioi, 2017. "Harmonization Of National Rules With The New International Recommendations On Corporate Governance. Case Study From Insurance Companies In Romania," Management Strategies Journal, Constantin Brancoveanu University, vol. 35(1), pages 105-113.
  39. Nemit Shroff, 2017. "Corporate investment and changes in GAAP," Review of Accounting Studies, Springer, vol. 22(1), pages 1-63, March.
  40. Chu, Yongqiang & Liu, Ming & Ma, Tao & Li, Xinming, 2020. "Executive compensation and corporate risk-taking: Evidence from private loan contracts," Journal of Corporate Finance, Elsevier, vol. 64(C).
  41. Zahn Bozanic & Maria Loumioti & Florin P. Vasvari, 2018. "Corporate Loan Securitization and the Standardization of Financial Covenants," Journal of Accounting Research, Wiley Blackwell, vol. 56(1), pages 45-83, March.
  42. Qiang Ye & Jie Gao & Weiguang Zheng, 2018. "Accounting Standards, Earnings Transparency and Audit Fees: Convergence with IFRS in China," Australian Accounting Review, CPA Australia, vol. 28(4), pages 525-537, December.
  43. Peter R. Demerjian & John Donovan & Chad R. Larson, 2016. "Fair Value Accounting and Debt Contracting: Evidence from Adoption of SFAS 159," Journal of Accounting Research, Wiley Blackwell, vol. 54(4), pages 1041-1076, September.
  44. Zhiming Ma & Derrald Stice & Christopher Williams, 2022. "What's my style? Supply‐side determinants of debt covenant inclusion," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 49(3-4), pages 461-490, March.
  45. Sang-Giun Yim, 2020. "The Influence of IFRS Adoption on Banks’ Cost of Equity: Evidence from European Banks," Sustainability, MDPI, vol. 12(9), pages 1-16, April.
  46. Annita Florou & Urska Kosi & Peter F. Pope, 2017. "Are international accounting standards more credit relevant than domestic standards?," Accounting and Business Research, Taylor & Francis Journals, vol. 47(1), pages 1-29, January.
  47. Ryan McDonough & Argyro Panaretou & Catherine Shakespeare, 2020. "Fair value accounting: Current practice and perspectives for future research," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 47(3-4), pages 303-332, March.
  48. 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.
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