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Accounting standards and value relevance of financial statements: An international analysis

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Cited by:

  1. Carol Ann Frost & Elizabeth A. Gordon & Andrew F. Hayes, 2006. "Stock Exchange Disclosure and Market Development: An Analysis of 50 International Exchanges," Journal of Accounting Research, Wiley Blackwell, vol. 44(3), pages 437-483, June.
  2. Ferdinand A. Gul, 2006. "Auditors' Response to Political Connections and Cronyism in Malaysia," Journal of Accounting Research, Wiley Blackwell, vol. 44(5), pages 931-963, December.
  3. 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.
  4. Keller, Sara & Schanz, Deborah, 2013. "Measuring tax attractiveness across countries," arqus Discussion Papers in Quantitative Tax Research 143, arqus - Arbeitskreis Quantitative Steuerlehre.
  5. repec:mth:ijafr8:v:8:y:2018:i:3:p:278-294 is not listed on IDEAS
  6. 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.
  7. 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).
  8. Bogdan DIMA & Stefana Maria DIMA & Miruna-Lucia NACHESCU, 2018. "Does IFRSs adoption contribute to the protection of minority investors?," The Audit Financiar journal, Chamber of Financial Auditors of Romania, vol. 16(152), pages 584-584.
  9. Ine Umans & Maarten Corten, 2023. "Ownership succession intentions affecting earnings management in private family firms," Small Business Economics, Springer, vol. 61(2), pages 827-842, August.
  10. Georgios A. Papanastasopoulos, 2014. "Accounting Accruals and Stock Returns: Evidence from European Equity Markets," European Accounting Review, Taylor & Francis Journals, vol. 23(4), pages 729-768, December.
  11. Marius Gros & Alexander Nevrela, 2020. "Revisiting the effectiveness of the German accounting enforcement reforms: a replication study," Management Review Quarterly, Springer, vol. 70(1), pages 135-164, February.
  12. Citra Sukmadilaga & Jose Christian Santoso & Erlane K. Ghani, 2023. "Can Accounting Value Relevance and Pricing Error Influence Stock Price of High-Technology Service Enterprises?," Economies, MDPI, vol. 11(2), pages 1-14, February.
  13. Keller, Sara & Schanz, Deborah, 2013. "Tax attractiveness and the location of German-controlled subsidiaries," arqus Discussion Papers in Quantitative Tax Research 142, arqus - Arbeitskreis Quantitative Steuerlehre.
  14. Francesco Paolone & Fabrizio Granà & Laura Martiniello & Riccardo Tiscini, 2021. "Environmental risk indicators disclosure and value relevance: An empirical analysis of Italian listed companies after the implementation of the Legislative Decree 254/2016," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 28(5), pages 1471-1482, September.
  15. Wil Martens & Prem W. S. Yapa & Maryam Safari, 2020. "The Impact of Financial Statement Comparability on Earnings Management: Evidence from Frontier Markets," IJFS, MDPI, vol. 8(4), pages 1-25, November.
  16. 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.
  17. DeFond, Mark L., 2010. "Earnings quality research: Advances, challenges and future research," Journal of Accounting and Economics, Elsevier, vol. 50(2-3), pages 402-409, December.
  18. Omrane Guedhami & Jeffrey A. Pittman, 2006. "Ownership Concentration in Privatized Firms: The Role of Disclosure Standards, Auditor Choice, and Auditing Infrastructure," Journal of Accounting Research, Wiley Blackwell, vol. 44(5), pages 889-929, December.
  19. Tsao, Shou-Min & Lu, Hsueh-Tien & Keung, Edmund C., 2016. "Voluntary monthly earnings disclosures and analyst behavior," Journal of Banking & Finance, Elsevier, vol. 71(C), pages 37-49.
  20. Houqe, Muhammad Nurul & van Zijl, Tony & Karim, A.K.M. Waresul & George, Thomas St, 2021. "The value relevance of corporate donations," Pacific-Basin Finance Journal, Elsevier, vol. 66(C).
  21. Tony Kang, 2005. "Earnings Prediction and the Role of Accural-Related Disclosure: International Evidence," Accounting Research Journal, Emerald Group Publishing, vol. 18(1), pages 6-12, June.
  22. Li, Yuanyuan & Roudaki, Jamal & Gan, Christopher, 2013. "The Usefulness Of Segment Reporting In Hong Kong Listed Firms: An Empirical Assessment Of Ifrs No. 8," Review of Applied Economics, Lincoln University, Department of Financial and Business Systems, vol. 9(1-2), January.
  23. 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.
  24. Tanya Y.H. Tang, 2015. "Does Book-Tax Conformity Deter Opportunistic Book and Tax Reporting? An International Analysis," European Accounting Review, Taylor & Francis Journals, vol. 24(3), pages 441-469, September.
  25. Christopher Nobes, 2008. "Accounting Classification in the IFRS Era," Australian Accounting Review, CPA Australia, vol. 18(3), pages 191-198, September.
  26. Nguyen, Hang Thu & Alphonse, Pascal & Nguyen, Hiep Manh, 2022. "Financial distress and the accrual anomaly," Journal of Contemporary Accounting and Economics, Elsevier, vol. 18(3).
  27. Amidu, Mohammed & Mohammed Sissy, Aisha & Haruna, Issahaku, 2017. "The effects of cross-border banking and institutional quality on accounting information of banks in Africa," MPRA Paper 101509, University Library of Munich, Germany, revised 15 Sep 2017.
  28. Juan Manuel García Lara & Beatriz García Osma & Belén Gill de Albornoz Noguer, 2006. "Effects of database choice on international accounting research," Abacus, Accounting Foundation, University of Sydney, vol. 42(3‐4), pages 426-454, September.
  29. 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.
  30. Togoe Greti Daniela, 2014. "Comparative Study Of The Professional Rules Used By Accountants," Annals - Economy Series, Constantin Brancusi University, Faculty of Economics, vol. 4, pages 149-154, August.
  31. Pierre Thijssen, Maximiliaan Willem & Iatridis, George Emmanuel, 2016. "Conditional conservatism and value relevance of financial reporting: A study in view of converging accounting standards," Journal of Multinational Financial Management, Elsevier, vol. 37, pages 48-70.
  32. 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.
  33. 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.
  34. Baik, Bok & Kim, Young Jun & Kim, Jungbae & Lee, Su Jeong, 2015. "Usefulness of earnings in credit markets: Korean evidence," Pacific-Basin Finance Journal, Elsevier, vol. 33(C), pages 93-113.
  35. Maung, Min & Shedden, Myles & Wang, Yuan & Wilson, Craig, 2019. "The investment environment and cross-border merger and acquisition premiums," Journal of International Financial Markets, Institutions and Money, Elsevier, vol. 59(C), pages 19-35.
  36. 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.
  37. Tim Eaton & John Nofsinger & Daniel Weaver, 2007. "Disclosure and the cost of equity in international cross-listing," Review of Quantitative Finance and Accounting, Springer, vol. 29(1), pages 1-24, July.
  38. Anthony Vaz & Shaheen Mansori, 2017. "Target Days versus Actual Days of Finished Goods Inventory in Fast Moving Consumer Goods," International Business Research, Canadian Center of Science and Education, vol. 10(6), pages 19-34, June.
  39. 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.
  40. Wang, Qian & Wong, T.J. & Xia, Lijun, 2008. "State ownership, the institutional environment, and auditor choice: Evidence from China," Journal of Accounting and Economics, Elsevier, vol. 46(1), pages 112-134, September.
  41. Stephanie F. Cheng, 2021. "The Information Externality of Public Firms’ Financial Information in the State‐Bond Secondary Market," Journal of Accounting Research, Wiley Blackwell, vol. 59(2), pages 529-574, May.
  42. Pevzner, Mikhail & Xie, Fei & Xin, Xiangang, 2015. "When firms talk, do investors listen? The role of trust in stock market reactions to corporate earnings announcements," Journal of Financial Economics, Elsevier, vol. 117(1), pages 190-223.
  43. Nobes, Christopher & Stadler, Christian, 2018. "Investigating international differences in financial reporting: Data problems and some proposed solutions," The British Accounting Review, Elsevier, vol. 50(6), pages 602-614.
  44. Dechow, Patricia & Ge, Weili & Schrand, Catherine, 2010. "Understanding earnings quality: A review of the proxies, their determinants and their consequences," Journal of Accounting and Economics, Elsevier, vol. 50(2-3), pages 344-401, December.
  45. George A. Plesko, 2007. "Estimates of the Magnitude of Financial and Tax Reporting Conflicts," NBER Working Papers 13295, National Bureau of Economic Research, Inc.
  46. Jong†Hag Choi & T. J. Wong, 2007. "Auditors' Governance Functions and Legal Environments: An International Investigation," Contemporary Accounting Research, John Wiley & Sons, vol. 24(1), pages 13-46, March.
  47. Bornemann, Tobias, 2018. "Tax avoidance and accounting conservatism," arqus Discussion Papers in Quantitative Tax Research 232, arqus - Arbeitskreis Quantitative Steuerlehre.
  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. Kousenidis, Dimitrios V. & Ladas, Anestis C. & Negakis, Christos I., 2013. "The effects of the European debt crisis on earnings quality," International Review of Financial Analysis, Elsevier, vol. 30(C), pages 351-362.
  50. Danqing Young & David A. Guenther, 2003. "Financial Reporting Environments and International Capital Mobility," Journal of Accounting Research, Wiley Blackwell, vol. 41(3), pages 553-579, June.
  51. Coelho, Antonio Carlos & Galdi, Fernando Caio & Lopes, Alexsandro Broedel, 2017. "Determinants of asymmetric loss recognition timeliness in public and private firms in Brazil," Emerging Markets Review, Elsevier, vol. 31(C), pages 65-79.
  52. Karampinis N. & Hevas D., 2009. "The Effect of the Mandatory Application of IFRS on the Value Relevance of Accounting Data: Some Evidence from Greece," European Research Studies Journal, European Research Studies Journal, vol. 0(1), pages 73-100.
  53. 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.
  54. J�rgen Ernstberger & Michael Stich & Oliver Vogler, 2012. "Economic Consequences of Accounting Enforcement Reforms: The Case of Germany," European Accounting Review, Taylor & Francis Journals, vol. 21(2), pages 217-251, August.
  55. Cordeiro Moreira, Jeíce Catrine & Lima, Gerlando A.S.F. & Góis, Alan Diógenes, 2019. "Effects of institutional factors on the accruals anomaly in Latin America," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 36(C), pages 1-1.
  56. Christina Dargenidou & Stuart McLeay & Ivana Raonic, 2007. "Ownership, Investor Protection and Earnings Expectations," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 34(1‐2), pages 247-268, January.
  57. Cieslak, Katarzyna & Hamberg, Mattias & Vural, Derya, 2021. "Executive compensation disclosure, ownership concentration and dual-class firms: An analysis of Swedish data," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 45(C).
  58. Deborah Schanz & Andreas Dinkel & Sara Keller, 2017. "Tax attractiveness and the location of German-controlled subsidiaries," Review of Managerial Science, Springer, vol. 11(1), pages 251-297, January.
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