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How can we measure the costs and benefits of changes in financial reporting standards?

Citations

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Cited by:

  1. Warwick Stent & Michael E. Bradbury & Jill Hooks, 2017. "Insights into accounting choice from the adoption timing of International Financial Reporting Standards," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 57, pages 255-276, April.
  2. Christian Leuz, 2018. "Evidence-based policymaking: promise, challenges and opportunities for accounting and financial markets research," Accounting and Business Research, Taylor & Francis Journals, vol. 48(5), pages 582-608, July.
  3. Araceli Mora & Martin Walker, 2015. "The implications of research on accounting conservatism for accounting standard setting," Accounting and Business Research, Taylor & Francis Journals, vol. 45(5), pages 620-650, August.
  4. Rolf Uwe Fülbier & Thorsten Sellhorn, 2023. "Understanding and improving the language of business: How accounting and corporate reporting research can better serve business and society," Journal of Business Economics, Springer, vol. 93(6), pages 1089-1124, August.
  5. Niclas Hellman & Heidi Hiltunen & Johanna Lindegren & Milda Tylaite, 2025. "Practical Expedients—A Valid Tool in IFRS Standard‐setting?," Abacus, Accounting Foundation, University of Sydney, vol. 61(4), pages 1052-1109, December.
  6. Cascino, Stefano, 2018. "Bridging financial reporting research and policy: a discussion of “the impact of accounting standards on pension investment decisions”," LSE Research Online Documents on Economics 90194, London School of Economics and Political Science, LSE Library.
  7. Paolo Candio, 2023. "On the role of cost-effectiveness in accounting," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2023(2 Suppl.), pages 215-225.
  8. 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.
  9. Yu‐Lin Hsu & Gavin C. Reid, 2021. "Two‐stage decision‐making within the firm: Analysis and case studies," Managerial and Decision Economics, John Wiley & Sons, Ltd., vol. 42(6), pages 1355-1373, September.
  10. Peipei Pan & Chris Patel, 2018. "The Influence of Native Versus Foreign Language on Chinese Subjects’ Aggressive Financial Reporting Judgments," Journal of Business Ethics, Springer, vol. 150(3), pages 863-878, July.
  11. Cascino, Stefano & Daske, Holger & Defond, Mark & Florou, Annita & Gassen, Joachim & Hung, Mingyi, 2023. "Reflections on the 20-year anniversary of worldwide IFRS adoption," LSE Research Online Documents on Economics 120205, London School of Economics and Political Science, LSE Library.
  12. 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.
  13. 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.
  14. Gordon, Elizabeth A. & Gotti, Giorgio & Ho, Joanna H. & Mora, Araceli & Morris, Richard D., 2019. "Commentary: Where is International Accounting Research Going? Issues Needing Further Investigation," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 37(C).
  15. Ralf P. Thomas & Jochen Schmitz & Jürgen M. Wagner, 2016. "Adressatengerechte Kapitalmarktkommunikation als unternehmensindividuelle Managementverantwortung [User-Oriented Capital Market Communication – a Company-Specific Management Responsibility]," Schmalenbach Journal of Business Research, Springer, vol. 68(4), pages 447-473, December.
  16. Schaberl, Philipp D., 2014. "The influence of disclosure policy on analyst behavior: The case of segment data," Advances in accounting, Elsevier, vol. 30(2), pages 440-451.
  17. Roland Königsgruber, 2013. "Expertise-based lobbying and accounting regulation," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 17(4), pages 1009-1025, November.
  18. Igor Álvarez & José Calvo & Araceli Mora, 2014. "Involving academics in the accounting standard setting process: an application of the Delphi methodology to the assessment of IASB proposals," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 18(3), pages 765-791, August.
  19. John Christensen, 2010. "Conceptual frameworks of accounting from an information perspective," Accounting and Business Research, Taylor & Francis Journals, vol. 40(3), pages 287-299.
  20. Jannis Bischof & Holger Daske, 2016. "Interpreting the European Union’s IFRS Endorsement Criteria: The Case of IFRS 9," Accounting in Europe, Taylor & Francis Journals, vol. 13(2), pages 129-168, May.
  21. Christian Leuz & Peter D. Wysocki, 2016. "The Economics of Disclosure and Financial Reporting Regulation: Evidence and Suggestions for Future Research," Journal of Accounting Research, John Wiley & Sons, Ltd., vol. 54(2), pages 525-622, May.
  22. Roland Königsgruber & Stefan Palan, 2015. "Earnings management and participation in accounting standard-setting," Central European Journal of Operations Research, Springer;Slovak Society for Operations Research;Hungarian Operational Research Society;Czech Society for Operations Research;Österr. Gesellschaft für Operations Research (ÖGOR);Slovenian Society Informatika - Section for Operational Research;Croatian Operational Research Society, vol. 23(1), pages 31-52, March.
  23. Peter Carey & Brad Potter & George Tanewski, 2014. "Application of the Reporting Entity Concept in Australia," Abacus, Accounting Foundation, University of Sydney, vol. 50(4), pages 460-489, December.
  24. Araceli Mora, 2013. "Increasing the relevance of "Policy Relevant Research"," FINANCIAL REPORTING, FrancoAngeli Editore, vol. 2013(1), pages 7-11.
  25. Laux, Christian, 2016. "The economic consequences of extending the use of fair value accounting in regulatory capital calculations: A discussion," Journal of Accounting and Economics, Elsevier, vol. 62(2), pages 204-208.
  26. Jiang, John (Xuefeng) & Wang, Isabel Yanyan & Wangerin, Daniel D., 2018. "How does the FASB make decisions? A descriptive study of agenda-setting and the role of individual board members," Accounting, Organizations and Society, Elsevier, vol. 71(C), pages 30-46.
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