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Different approaches to corporate reporting regulation: How jurisdictions differ and why

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Cited by:

  1. Forst, Arno, 2014. "IFRS implementation in the European Union and the survival of accounting families," Advances in accounting, Elsevier, vol. 30(1), pages 187-195.
  2. 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.
  3. Burietz, Aurore & Oosterlinck, Kim & Szafarz, Ariane, 2017. "Europe vs. the U.S.: A new look at the syndicated loan pricing puzzle," Economics Letters, Elsevier, vol. 160(C), pages 50-53.
  4. Afrifa, Godfred Adjapong & Tingbani, Ishmael & Yamoah, Fred & Appiah, Gloria, 2020. "Innovation input, governance and climate change: Evidence from emerging countries," Technological Forecasting and Social Change, Elsevier, vol. 161(C).
  5. Eng, Li Li & Vichitsarawong, Thanyaluk, 2022. "Comparing the usefulness of two profit subtotals: Operating income and earnings before interest and taxes," Finance Research Letters, Elsevier, vol. 47(PA).
  6. Jung Ho Choi, 2021. "Accrual Accounting and Resource Allocation: A General Equilibrium Analysis," Journal of Accounting Research, Wiley Blackwell, vol. 59(4), pages 1179-1219, September.
  7. Matthias Breuer & Christian Leuz & Steven Vanhaverbeke, 2019. "Reporting Regulation and Corporate Innovation," NBER Working Papers 26291, National Bureau of Economic Research, Inc.
  8. Oleh Pasko, 2017. "Perception of Accounting and Auditing Standards by Users in Context of Formation of Institutional Openness in Regulation," Oblik i finansi, Institute of Accounting and Finance, issue 1, pages 68-75, March.
  9. Oleh Pasko & Mykola Hordiyenko & Fuli Chen & Yarmila Tkal & Yulia Abraham, 2021. "Mapping Global Research on International Financial Reporting Standards: A Scientometric Review," International Journal of Financial Research, International Journal of Financial Research, Sciedu Press, vol. 12(3), pages 116-134, May.
  10. Power, Michael, 2021. "The financial reporting system - what is it?," LSE Research Online Documents on Economics 110220, London School of Economics and Political Science, LSE Library.
  11. 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.
  12. Caban-Garcia, Maria T. & Choi, Heeick & Kim, Myungsun, 2020. "The effects of operating cash flow disclosure on earnings comparability, analysts' forecasts, and firms’ investment decisions during the Pre-IFRS era," The British Accounting Review, Elsevier, vol. 52(4).
  13. William H. Beaver & Stefano Cascino & Maria Correia & Maureen F. McNichols, 2019. "Group Affiliation and Default Prediction," Management Science, INFORMS, vol. 65(8), pages 3559-3584, August.
  14. Begoña Giner & Francisca Pardo, 2015. "How Ethical are Managers’ Goodwill Impairment Decisions in Spanish-Listed Firms?," Journal of Business Ethics, Springer, vol. 132(1), pages 21-40, November.
  15. Barber, Brad M. & De George, Emmanuel T. & Lehavy, Reuven & Trueman, Brett, 2013. "The earnings announcement premium around the globe," Journal of Financial Economics, Elsevier, vol. 108(1), pages 118-138.
  16. Alexandros Garefalakis & Augustinos Dimitras, 2020. "Looking back and forging ahead: the weighting of ESG factors," Annals of Operations Research, Springer, vol. 294(1), pages 151-189, November.
  17. Stefano Cascino & Joachim Gassen, 2012. "Comparability Effects of Mandatory IFRS Adoption," SFB 649 Discussion Papers SFB649DP2012-009, Sonderforschungsbereich 649, Humboldt University, Berlin, Germany.
  18. 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.
  19. Angeliki Drousia & Athanasios Episcopos & George N. Leledakis & Emmanouil G. Pyrgiotakis, 2023. "EU Regulation and open market share repurchases: new evidence," The European Journal of Finance, Taylor & Francis Journals, vol. 29(9), pages 1022-1042, June.
  20. Oehr, Tim-Frederik & Zimmermann, Jochen, 2012. "Accounting and the welfare state: The missing link," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 23(2), pages 134-152.
  21. Macve Richard, 2013. "“Trading Places”: A UK (and IFRS) Comment," Accounting, Economics, and Law: A Convivium, De Gruyter, vol. 4(1), pages 27-40, April.
  22. Bozzolan, Saverio & Fabrizi, Michele & Mallin, Christine A. & Michelon, Giovanna, 2015. "Corporate Social Responsibility and Earnings Quality: International Evidence," The International Journal of Accounting, Elsevier, vol. 50(4), pages 361-396.
  23. Okamoto, Noriaki, 2017. "Norm entrepreneur lobbying and persuasion: A case study involving the IASB's modification of an exposure draft," Research in Accounting Regulation, Elsevier, vol. 29(2), pages 129-138.
  24. Elad, Charles & Shah, Neeta & Agyeman, Charles, 2023. "Accounting classification in the era of International Financial Reporting Standards: The case of Africa," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 51(C).
  25. Opare, Solomon & Houqe, Muhammad Nurul & van Zijl, Tony, 2020. "IFRS adoption and seasoned equity offering underperformance," Pacific-Basin Finance Journal, Elsevier, vol. 61(C).
  26. Richard Macve, 2010. "Conceptual frameworks of accounting: Some brief reflections on theory and practice," Accounting and Business Research, Taylor & Francis Journals, vol. 40(3), pages 303-308.
  27. Dal Maso, Lorenzo & Kanagaretnam, Kiridaran & Lobo, Gerald J. & Mazzi, Francesco, 2020. "Is accounting enforcement related to risk-taking in the banking industry?," Journal of Financial Stability, Elsevier, vol. 49(C).
  28. Michael Minnis & Nemit Shroff, 2017. "Why regulate private firm disclosure and auditing?," Accounting and Business Research, Taylor & Francis Journals, vol. 47(5), pages 473-502, July.
  29. Cui, Di & Ding, Mingfa & Han, Yikai & Suardi, Sandy, 2022. "Foreign shareholders, relative foreign policy uncertainty and corporate cash holdings," International Review of Financial Analysis, Elsevier, vol. 84(C).
  30. Detzen, Dominic & Zülch, Henning, 2012. "Executive compensation and goodwill recognition under IFRS: Evidence from European mergers," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 21(2), pages 106-126.
  31. Alberto Quagli & Corrado Lagazio & Paola Ramassa, 2021. "From enforcement to financial reporting controls (FRCs): a country-level composite indicator," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 25(2), pages 397-427, June.
  32. Federica Doni & Ross Taplin & Roberto Verona, 2016. "Comparability of Company Accounts Using IFRS and US GAAP: Empirical Evidence of European and US Financial Statements," International Journal of Business and Management, Canadian Center of Science and Education, vol. 11(12), pages 1-54, November.
  33. Michal Šindelář, 2015. "Analysis of the Transparency Reports of Auditors Operating in the Czech Republic [Analýza zpráv o průhlednosti auditorů působících v České republice]," Český finanční a účetní časopis, Prague University of Economics and Business, vol. 2015(4), pages 133-149.
  34. Aaron Saiewitz & Elaine (Ying) Wang, 2020. "Using Cultural Mindsets to Reduce Cross‐National Auditor Judgment Differences," Contemporary Accounting Research, John Wiley & Sons, vol. 37(3), pages 1854-1881, September.
  35. Matthias Breuer, 2021. "How Does Financial‐Reporting Regulation Affect Industry‐Wide Resource Allocation?," Journal of Accounting Research, Wiley Blackwell, vol. 59(1), pages 59-110, March.
  36. André Stenzel & Wolf Wagner, 2022. "Opacity, liquidity and disclosure requirements," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 49(5-6), pages 658-689, May.
  37. Petaibanlue, Jirada & Walker, Martin & Lee, Edward, 2015. "When did analyst forecast accuracy benefit from increased cross-border comparability following IFRS adoption in the EU?," International Review of Financial Analysis, Elsevier, vol. 42(C), pages 278-291.
  38. Persakis, Anthony & Iatridis, George Emmanuel, 2016. "Audit quality, investor protection and earnings management during the financial crisis of 2008: An international perspective," Journal of International Financial Markets, Institutions and Money, Elsevier, vol. 41(C), pages 73-101.
  39. Rute Gonçalves & Patrícia Lopes, 2014. "Accounting in Agriculture: Disclosure practices of listed firms," FEP Working Papers 530, Universidade do Porto, Faculdade de Economia do Porto.
  40. Xianjie He & Jeffrey Pittman & Oliver Rui, 2016. "Reputational Implications for Partners After a Major Audit Failure: Evidence from China," Journal of Business Ethics, Springer, vol. 138(4), pages 703-722, November.
  41. Marco Trombetta & Alfred Wagenhofer & Peter Wysocki, 2012. "The Usefulness of Academic Research in Understanding the Effects of Accounting Standards," Accounting in Europe, Taylor & Francis Journals, vol. 9(2), pages 127-146, December.
  42. Massimiliano Bonacchi & Antonio Marra & Paul Zarowin, 2019. "Organizational structure and earnings quality of private and public firms," Review of Accounting Studies, Springer, vol. 24(3), pages 1066-1113, September.
  43. Katja Kisseleva & Daniela Lorenz, 2016. "Are level 3 fair values reflected in firm value? Evidence from European banks," ESMT Research Working Papers ESMT-16-03, ESMT European School of Management and Technology.
  44. Trigilia, Giulio, 2016. "Optimal Leverage and Strategic Disclosure," Economic Research Papers 269584, University of Warwick - Department of Economics.
  45. Mario Abela & Araceli Mora, 2012. "Understanding the Consequences of Accounting Standards in Europe: The Role of EFRAG," Accounting in Europe, Taylor & Francis Journals, vol. 9(2), pages 147-170, December.
  46. Anna Samsonova-Taddei, 2013. "Social Relations and the Differential Local Impact of Global Standards: The Case of International Standards on Auditing," Abacus, Accounting Foundation, University of Sydney, vol. 49(4), pages 506-538, December.
  47. Ugur Lel, 2019. "The role of foreign institutional investors in restraining earnings management activities across countries," Journal of International Business Studies, Palgrave Macmillan;Academy of International Business, vol. 50(6), pages 895-922, August.
  48. 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.
  49. Clatworthy, Mark A. & Peel, Michael J., 2016. "The timeliness of UK private company financial reporting: Regulatory and economic influences," The British Accounting Review, Elsevier, vol. 48(3), pages 297-315.
  50. Devalle, Alain & Rizzato, Fabio & Busso, Donatella, 2016. "Disclosure indexes and compliance with mandatory disclosure—The case of intangible assets in the Italian market," Advances in accounting, Elsevier, vol. 35(C), pages 8-25.
  51. Persakis, Anthony & Iatridis, George Emmanuel, 2015. "Earnings quality under financial crisis: A global empirical investigation," Journal of Multinational Financial Management, Elsevier, vol. 30(C), pages 1-35.
  52. Hans B. Christensen & Luzi Hail & Christian Leuz, 2021. "Mandatory CSR and sustainability reporting: economic analysis and literature review," Review of Accounting Studies, Springer, vol. 26(3), pages 1176-1248, September.
  53. Alain Schatt & Leonidas Doukakis & Corinne Bessieux-Ollier & Elisabeth Walliser, 2016. "Do Goodwill Impairments by European Firms Provide Useful Information to Investors?," Accounting in Europe, Taylor & Francis Journals, vol. 13(3), pages 307-327, September.
  54. 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.
  55. Ioannis Gasteratos & Michael Karamalis & Andreas Koutoupis & Ioannis Filos, 2016. "Earnings Management in Greece: A Case Study in Construction Sector Using Jones Model," International Journal of Economics & Business Administration (IJEBA), International Journal of Economics & Business Administration (IJEBA), vol. 0(4), pages 3-16.
  56. Ramanna Karthik, 2013. "The International Politics of IFRS Harmonization," Accounting, Economics, and Law: A Convivium, De Gruyter, vol. 3(2), pages 1-45, January.
  57. Elkins, Hamilton & Entwistle, Gary, 2018. "A commentary on accounting standards and the disclosure problem: Exploring a way forward," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 33(C), pages 79-89.
  58. John Preiato & Philip Brown & Ann Tarca, 2015. "A Comparison of Between-Country Measures of Legal Setting and Enforcement of Accounting Standards," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 42(1-2), pages 1-50, January.
  59. Christian Stadler & Christopher W. Nobes, 2014. "The Influence of Country, Industry, and Topic Factors on IFRS Policy Choice," Abacus, Accounting Foundation, University of Sydney, vol. 50(4), pages 386-421, December.
  60. 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.
  61. Oksana Kim & Matt Pinnuck, 2014. "Competition among exchanges through simplified disclosure requirements: evidence from the American and Global Depositary Receipts," Accounting and Business Research, Taylor & Francis Journals, vol. 44(1), pages 1-40, February.
  62. Beaver, William H & Cascino, Stefano & Correia, Maria & McNichols, Maureen F., 2023. "Bankruptcy in groups," LSE Research Online Documents on Economics 118590, London School of Economics and Political Science, LSE Library.
  63. Nurunnabi, Mohammad, 2014. "‘Does accounting regulation matter?’: An experience of international financial reporting standards implementation in an emerging country," Research in Accounting Regulation, Elsevier, vol. 26(2), pages 230-238.
  64. 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).
  65. Mary E. Barth & Wayne R. Landsman & Danqing Young & Zili Zhuang, 2014. "Relevance of Differences between Net Income based on IFRS and Domestic Standards for European Firms," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 41(3-4), pages 297-327, April.
  66. Lang, Mark & Maffett, Mark, 2011. "Transparency and liquidity uncertainty in crisis periods," Journal of Accounting and Economics, Elsevier, vol. 52(2), pages 101-125.
  67. Vera Cherepanova, 2017. "A Case for International Financial Reporting Standard on Sustainability: A Critical Perspective," Journal of Management and Sustainability, Canadian Center of Science and Education, vol. 7(2), pages 78-87, June.
  68. Beatriz García Osma & Ana Gisbert & Elena Heras Cristóbal, 2017. "Public oversight systems for statutory auditors in the European Union," European Journal of Law and Economics, Springer, vol. 44(3), pages 517-552, December.
  69. Daniela Hohenfels & Reiner Quick, 2020. "Non-audit services and audit quality: evidence from Germany," Review of Managerial Science, Springer, vol. 14(5), pages 959-1007, October.
  70. Grace Pownall & Maria Vulcheva & Xue Wang, 2014. "The Ability of Global Stock Exchange Mechanisms to Mitigate Home Bias: Evidence from Euronext," Management Science, INFORMS, vol. 60(7), pages 1655-1676, July.
  71. Trigilia, Giulio, 2016. "Optimal Leverage and Strategic Disclosure," CRETA Online Discussion Paper Series 18, Centre for Research in Economic Theory and its Applications CRETA.
  72. Philip Brown & John Preiato & Ann Tarca, 2014. "Measuring Country Differences in Enforcement of Accounting Standards: An Audit and Enforcement Proxy," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 41(1-2), pages 1-52, January.
  73. 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.
  74. Halabi, Hussein & Alshehabi, Ahmad & Zakaria, Idlan, 2019. "Informal institutions and managers’ earnings management choices: Evidence from IFRS-adopting countries," Journal of Contemporary Accounting and Economics, Elsevier, vol. 15(3).
  75. 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.
  76. Esther Pittroff, 2021. "The legitimacy of global accounting rules: a note on the challenges from path-dependence theory," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 25(2), pages 379-396, June.
  77. Xu Jiang & Baohua Xin & Yan Xiong, 2023. "The Value of Mandatory Certification: A Real Effects Perspective," Journal of Accounting Research, Wiley Blackwell, vol. 61(1), pages 377-413, March.
  78. Galina Sabcheva, 2018. "Trends on port concession disclosures in concessionaire financial statements in Bulgaria," Economics and computer science, Publishing house "Knowledge and business" Varna, issue 2, pages 54-66.
  79. Camelia Iuliana Lungu & Chirața Caraiani & Cornelia Dascălu, 2017. "The Impact of IFRS Adoption on Foreign Direct Investments: Insights for Emerging Countries," Accounting in Europe, Taylor & Francis Journals, vol. 14(3), pages 331-357, September.
  80. Ulf Br&?ggemann & J?rg-Markus Hitz & Thorsten Sellhorn, 2013. "Intended and Unintended Consequences of Mandatory IFRS Adoption: A Review of Extant Evidence and Suggestions for Future Research," European Accounting Review, Taylor & Francis Journals, vol. 22(1), pages 1-37, May.
  81. Tânia Menezes Montenegro, 2021. "Tax Evasion, Corporate Social Responsibility and National Governance: A Country-Level Study," Sustainability, MDPI, vol. 13(20), pages 1-19, October.
  82. Giner Inchausti, Begoña, 2014. "Instituciones e intereses en conflicto ante la regulación contable internacional: el caso del sector financiero español," Revista de Contabilidad - Spanish Accounting Review, Elsevier, vol. 17(2), pages 143-152.
  83. Ammar Abid & Muhammad Shaique & Muhammad Anwar ul Haq, 2018. "Do Big Four Auditors Always Provide Higher Audit Quality? Evidence from Pakistan," IJFS, MDPI, vol. 6(2), pages 1-22, June.
  84. Persakis, Anthony & Iatridis, George Emmanuel, 2015. "Cost of capital, audit and earnings quality under financial crisis: A global empirical investigation," Journal of International Financial Markets, Institutions and Money, Elsevier, vol. 38(C), pages 3-24.
  85. 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.
  86. Rute Gonçalves & Patrícia Lopes, 2015. "Accounting in Agriculture: Measurement practices of listed firms," FEP Working Papers 557, Universidade do Porto, Faculdade de Economia do Porto.
  87. 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.
  88. Alon Kalay, 2014. "International Payout Policy, Information Asymmetry, and Agency Costs," Journal of Accounting Research, Wiley Blackwell, vol. 52(2), pages 457-472, May.
  89. 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.
  90. Karim Henide, . "Green lemons: overcoming adverse selection in the green bond market," UNCTAD Transnational Corporations Journal, United Nations Conference on Trade and Development.
  91. Frederick Lindahl & Hannu Schadéwitz, 2013. "Are Legal Families Related to Financial Reporting Quality?," Abacus, Accounting Foundation, University of Sydney, vol. 49(2), pages 242-267, June.
  92. R. M. Ammar Zahid & Can Simga‐Mugan, 2024. "The impact of International Financial Reporting Standards adoption on the integration of capital markets," International Journal of Finance & Economics, John Wiley & Sons, Ltd., vol. 29(1), pages 229-250, January.
  93. Shan, Yuan George & Troshani, Indrit & Tarca, Ann, 2019. "Managerial ownership, audit firm size, and audit fees: Australian evidence," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 35(C), pages 18-36.
  94. Eliwa, Yasser & Aboud, Ahmed & Saleh, Ahmed, 2021. "ESG practices and the cost of debt: Evidence from EU countries," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 79(C).
  95. Mauricio Jara-Bertin & Jean P. Sepulveda, 2014. "Earnings Management and Performance in Family-Controlled Firms:Evidence from an Emerging Economy," Serie Working Papers 01, Universidad del Desarrollo, School of Business and Economics, revised Nov 2014.
  96. El Ghoul, Sadok & Guedhami, Omrane & Pittman, Jeffrey, 2016. "Cross-country evidence on the importance of Big Four auditors to equity pricing: The mediating role of legal institutions," Accounting, Organizations and Society, Elsevier, vol. 54(C), pages 60-81.
  97. Christopher Hossfeld & Yvonne Muller-Lagarde & David Alexander & Moritz Pöschke & Lionel Zevounou, 2018. "European Public Interest," Working Papers hal-01936960, HAL.
  98. Gary Kleinman & Betsy Beixin Lin & Rebecca Bloch, 2019. "Accounting enforcement in a national context: an international study," International Journal of Disclosure and Governance, Palgrave Macmillan, vol. 16(1), pages 47-67, March.
  99. Francesca Pampurini & Anna Grazia Quaranta, 2018. "Sustainability and Efficiency of the European Banking Market after the Global Crisis: The Impact of Some Strategic Choices," Sustainability, MDPI, vol. 10(7), pages 1-16, June.
  100. Mohamed M. El-Dyasty & Ahmed A. Elamer, 2021. "The effect of ownership structure and board characteristics on auditor choice: evidence from Egypt," International Journal of Disclosure and Governance, Palgrave Macmillan, vol. 18(4), pages 362-377, December.
  101. Liao, Lin & Yao, Daifei (Troy) & Kang, Helen & Morris, Richard D., 2020. "The impact of legal efficacy on value relevance of the three-level fair value measurement hierarchy," Pacific-Basin Finance Journal, Elsevier, vol. 59(C).
  102. Legaz Ortiz, Javier & Montoya del Corte, Javier & Rodríguez Ariza, Lázaro, 2015. "Efectos de la reforma contable en el patrimonio neto consolidado a 1 de enero de 2008 de los grupos españoles que no aplican normativa NIIF," Revista de Contabilidad - Spanish Accounting Review, Elsevier, vol. 18(2), pages 217-224.
  103. Moy, Melissa & Heaney, Richard & Tarca, Ann & van Zyl, Warrick, 2020. "Conditional accounting conservatism: Exploring the impact of changes in institutional frameworks in four countries," Journal of Contemporary Accounting and Economics, Elsevier, vol. 16(3).
  104. Cascino, Stefano & Gassen, Joachim, 2015. "What drives the comparability effect of mandatory IFRS adoption?," LSE Research Online Documents on Economics 57682, London School of Economics and Political Science, LSE Library.
  105. Yuqian Zhang, 2023. "Using Google Trends to track the global interest in International Financial Reporting Standards: Evidence from big data," Intelligent Systems in Accounting, Finance and Management, John Wiley & Sons, Ltd., vol. 30(2), pages 87-100, April.
  106. Vivian W. Fang & Mark Maffett & Bohui Zhang, 2015. "Foreign Institutional Ownership and the Global Convergence of Financial Reporting Practices," Journal of Accounting Research, Wiley Blackwell, vol. 53(3), pages 593-631, June.
  107. Riccardo Macchioni & Alessandra Allini & Martina Prisco, 2022. "The role of the Big Four audit firms and the legal system in non-GAAP comparability," FINANCIAL REPORTING, FrancoAngeli Editore, vol. 2022(1), pages 79-116.
  108. Chauhan, Yogesh & Kumar, Surya B., 2019. "Does accounting comparability alleviate the informational disadvantage of foreign investors?11We thank the editor, Professor Carl R. Chen, and two reviewers for their comments that greatly improved th," International Review of Economics & Finance, Elsevier, vol. 60(C), pages 114-129.
  109. Artikis, Panagiotis G. & Diamantopoulou, Lydia & Papanastasopoulos, Georgios A. & Sorros, John N., 2022. "Asset growth and stock returns in european equity markets: Implications of investment and accounting distortions," Journal of Corporate Finance, Elsevier, vol. 73(C).
  110. Breuer, Matthias & Breuer, Patricia, 2022. "Uneven regulation and economic reallocation: Evidence from transparency regulation," LawFin Working Paper Series 43, Goethe University, Center for Advanced Studies on the Foundations of Law and Finance (LawFin).
  111. Beaver, William H & Cascino, Stefano & Correia, Maria & McNichols, Maureen F., 2019. "Group affiliation and default prediction," LSE Research Online Documents on Economics 88139, London School of Economics and Political Science, LSE Library.
  112. d'Arcy, Anne & Tarca, Ann, 2018. "Reviewing IFRS Goodwill Accounting Research: Implementation Effects and Cross-Country Differences," The International Journal of Accounting, Elsevier, vol. 53(3), pages 203-226.
  113. Belén Gill de Albornoz Noguer & Simona Rusanescu, 2017. "Foreign ownership and financial reporting quality in private subsidiaries," Working Papers. Serie EC 2017-02, Instituto Valenciano de Investigaciones Económicas, S.A. (Ivie).
  114. Trigilia, Giulio, 2016. "Optimal Leverage and Strategic Disclosure," The Warwick Economics Research Paper Series (TWERPS) 1111, University of Warwick, Department of Economics.
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