Does Mandatory Adoption of IFRS Improve Accounting Quality? Preliminary Evidence
Author:
Affiliation:
1. Texas A&M University
2. University of Houston
Publisher
Wiley
Subject
Economics and Econometrics,Finance,Accounting
Link
https://onlinelibrary.wiley.com/doi/pdf/10.1111/j.1911-3846.2012.01193.x
Reference57 articles.
1. Country-Specific Factors Related to Financial Reporting and the Value Relevance of Accounting Data
2. Market Reaction to the Adoption of IFRS in Europe
3. International Financial Reporting Standards (IFRS): pros and cons for investors
4. The effect of international institutional factors on properties of accounting earnings
5. Incentives versus standards: properties of accounting income in four East Asian countries
Cited by 486 articles. 订阅此论文施引文献 订阅此论文施引文献，注册后可以免费订阅5篇论文的施引文献，订阅后可以查看论文全部施引文献
1. What effect does the mandatory adoption of IFRS have on the decision to withdraw an IPO?;Asia-Pacific Journal of Accounting & Economics;2024-08-13
2. ACCOUNTING ACCORDING TO THE CZECH LEGISLATION OR IFRS? CZECHIA CASE STUDY;Journal of Business Economics and Management;2024-07-04
3. 재무분석가 활동성과 주가잔류현상: 정보 혹은 피로효과*;Korean Accounting Journal;2024-06-30
4. BOARD FINANCIAL EXPERIENCE AND EFFICIENCY-BASED EARNINGS MANAGEMENT IN PRE- AND POST-INTERNATIONAL FINANCIAL REPORTING STANDARDS;The Singapore Economic Review;2024-06-15
5. Mandatory IFRS Adoption and the Usefulness of Accounting Information in Predicting Future Earnings and Cash Flows;The International Journal of Accounting;2024-06-14
1.学者识别学者识别
2.学术分析学术分析
3.人才评估人才评估
"同舟云学术"是以全球学者为主线，采集、加工和组织学术论文而形成的新型学术文献查询和分析系统，可以对全球学者进行文献检索和人才价值评估。用户可以通过关注某些学科领域的顶尖人物而持续追踪该领域的学科进展和研究前沿。经过近期的数据扩容，当前同舟云学术共收录了国内外主流学术期刊6万余种，收集的期刊论文及会议论文总量共计约1.5亿篇，并以每天添加12000余篇中外论文的速度递增。我们也可以为用户提供个性化、定制化的学者数据。欢迎来电咨询！咨询电话：010-8811{复制后删除}0370
www.globalauthorid.com
TOP
Copyright © 2019-2024 北京同舟云网络信息技术有限公司 京公网安备11010802033243号 京ICP备18003416号-3