Mandatory Fair Value Accounting and Information Asymmetry: Evidence from the European Real Estate Industry
Download full text from publisher
References listed on IDEAS
- Thorsten Sellhorn & Sylwia Gornik-Tomaszewski, 2006. "Implications of the 'IAS Regulation' for Research into the International Differences in Accounting Systems," Accounting in Europe, Taylor & Francis Journals, vol. 3(1), pages 187-217, October.
- Lee, Charles M C & Mucklow, Belinda & Ready, Mark J, 1993. "Spreads, Depths, and the Impact of Earnings Information: An Intraday Analysis," Review of Financial Studies, Society for Financial Studies, vol. 6(2), pages 345-374.
- Muller III, Karl A., 1999. "An examination of the voluntary recognition of acquired brand names in the United Kingdom1," Journal of Accounting and Economics, Elsevier, vol. 26(1-3), pages 179-191, January.
- Beyer, Anne & Cohen, Daniel A. & Lys, Thomas Z. & Walther, Beverly R., 2010. "The financial reporting environment: Review of the recent literature," Journal of Accounting and Economics, Elsevier, vol. 50(2-3), pages 296-343, December.
- Karl A. Muller III, 2002. "External Monitoring of Property Appraisal Estimates and Information Asymmetry," Journal of Accounting Research, Wiley Blackwell, vol. 40(3), pages 865-881, June.
- repec:bla:joares:v:38:y:2000:i::p:91-124 is not listed on IDEAS
- repec:bla:joares:v:31:y:1993:i::p:1-38 is not listed on IDEAS
- 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.
- Jo Danbolt & William Rees, 2008. "An Experiment in Fair Value Accounting: UK Investment Vehicles," European Accounting Review, Taylor & Francis Journals, vol. 17(2), pages 271-303.
- repec:bla:joares:v:36:y:1998:i::p:199-233 is not listed on IDEAS
- Stoll, Hans R, 1978.
"The Pricing of Security Dealer Services: An Empirical Study of NASDAQ Stocks,"
Journal of Finance,
American Finance Association, vol. 33(4), pages 1153-1172, September.
- Hans R. Stoll, "undated". "The Pricing of Security Dealer Services: An Empirical Study of NASDAQ Stocks," Rodney L. White Center for Financial Research Working Papers 13-77, Wharton School Rodney L. White Center for Financial Research.
- Ball, Ray & Kothari, S. P. & Robin, Ashok, 2000. "The effect of international institutional factors on properties of accounting earnings," Journal of Accounting and Economics, Elsevier, vol. 29(1), pages 1-51, February.
- Leuz, C & Verrecchia, RE, 2000. "The economic consequences of increased disclosure," Journal of Accounting Research, Wiley Blackwell, vol. 38, pages 91-124.
- Ball, Ray & Robin, Ashok & Wu, Joanna Shuang, 2003. "Incentives versus standards: properties of accounting income in four East Asian countries," Journal of Accounting and Economics, Elsevier, vol. 36(1-3), pages 235-270, December.
- Ray Ball, 1995. "Making Accounting More International: Why, How, And How Far Will It Go?," Journal of Applied Corporate Finance, Morgan Stanley, vol. 8(3), pages 19-29.
- Healy, Paul M. & Palepu, Krishna G., 2001. "Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature," Journal of Accounting and Economics, Elsevier, vol. 31(1-3), pages 405-440, September.
CitationsCitations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
- 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.
- repec:eee:jocaae:v:9:y:2013:i:2:p:221-236 is not listed on IDEAS
- 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.
- repec:eee:accoun:v:53:y:2018:i:1:p:54-75 is not listed on IDEAS
- 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.
- Ulf BrÃ¼ggemann & JÃ¶rg-Markus Hitz & Thorsten Sellhorn, 2012. "Intended and unintended consequences of mandatory IFRS adoption: A review of extant evidence and suggestions for future research," SFB 649 Discussion Papers SFB649DP2012-011, Sonderforschungsbereich 649, Humboldt University, Berlin, Germany.
- repec:eee:accoun:v:52:y:2017:i:4:p:319-337 is not listed on IDEAS
- repec:eee:advacc:v:38:y:2017:i:c:p:1-14 is not listed on IDEAS
- repec:eee:jocaae:v:11:y:2015:i:1:p:31-45 is not listed on IDEAS
More about this item
Keywordsfair value; disclosure; IFRS; information asymmetry; investment property;
StatisticsAccess and download statistics
All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:inm:ormnsc:v:57:y:2011:i:6:p:1138-1153. See general information about how to correct material in RePEc.
For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Mirko Janc). General contact details of provider: http://edirc.repec.org/data/inforea.html .
If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.
If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.
Please note that corrections may take a couple of weeks to filter through the various RePEc services.