Economic Consequences of IFRS Adoption: The Role of Changes in Disclosure Quality*-Reference-Cited by-同舟云学术

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Economic Consequences of IFRS Adoption: The Role of Changes in Disclosure Quality*

Published:2021-02-08 Issue:1 Volume:38 Page:129-179
ISSN:0823-9150
Container-title:Contemporary Accounting Research
language:en
Short-container-title:Contemp Account Res

Author:

Li Bin¹^ORCID,Siciliano Gianfranco²,Venkatachalam Mohan³,Naranjo Patricia⁴,Verdi Rodrigo S.⁵

Affiliation:

1. University of Houston

2. China Europe International Business School

3. Duke University

4. Rice University

5. MIT

Publisher

Wiley

Subject

Economics and Econometrics,Finance,Accounting

Link

https://onlinelibrary.wiley.com/doi/pdf/10.1111/1911-3846.12638

Reference91 articles.

1. The Value Relevance of Intangibles: The Case of Software Capitalization

2. Information Asymmetry, R&D, and Insider Gains

3. Does Recognition versus Disclosure Matter? Evidence from Value-Relevance of Banks' Recognized and Disclosed Derivative Financial Instruments

4. Does Mandatory Adoption of IFRS Improve Accounting Quality? Preliminary Evidence

5. Country-Specific Factors Related to Financial Reporting and the Value Relevance of Accounting Data

Cited by 31 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. IFRS Adoption and Performance of Stock Markets: A Comparative Analysis of Frontier Stock Markets in Sub‐Saharan Africa;Thunderbird International Business Review;2024-07-18

2. Mandatory IFRS Adoption and the Usefulness of Accounting Information in Predicting Future Earnings and Cash Flows;The International Journal of Accounting;2024-06-14

3. Cross-border listed firms’ IFRS-based financial reports: Are they comparable?;Journal of Accounting and Public Policy;2024-05

4. Is greater connectivity of financial and non-financial information in annual reports valued by market participants?;The British Accounting Review;2024-05

5. Does mandatory IFRS adoption improve risk disclosure quality? Evidence from the European insurance industry;Journal of Financial Reporting and Accounting;2024-04-15

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