International financial reporting standards adoption in the European Union and earnings conservatism: a review of empirical research
Author:
Publisher
Springer Science and Business Media LLC
Subject
Strategy and Management,Economics and Econometrics,Finance,Accounting,Business and International Management
Link
https://link.springer.com/content/pdf/10.1057/s41310-022-00162-4.pdf
Reference93 articles.
1. Ahmed, A.S., B.K. Billings, R.M. Morton, and M. Stanford-Harris. 2002. The role of accounting conservatism in mitigating bondholder-shareholder conflicts over dividend policy and in reducing debt costs. The Accounting Review 77 (4): 867–890.
2. Ahmed, A.S., M. Neel, and D. Wang. 2013. Does mandatory adoption of IFRS improve accounting quality? Preliminary evidence. Contemporary Accounting Research 30 (4): 1344–1372.
3. Alford, A., J. Jones, R. Leftwich, and M. Zmijewski. 1993. The relative informativeness of accounting disclosures in different countries. Journal of Accounting Research 31: 183–223.
4. André, P., A. Filip, and L. Paugam. 2015. The effect of mandatory IFRS adoption on conditional conservatism in Europe. Journal of Business Finance & Accounting 42 (3–4): 482–514.
5. Auer, K.V. 1996. Capital market reactions to earnings announcements: Empirical evidence on the difference in the information content of IAS-based earnings and EC-Directives-based earnings. European Accounting Review 5 (4): 587–623.
Cited by 4 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. The impact of accounting conservatism on enterprise innovation investment;Heliyon;2024-08
2. БУХГАЛТЕРСЬКИЙ ОБЛІК ТА ФІНАНСОВА ЗВІТНІСТЬ В ІТ-СФЕРІ УКРАЇНИ: МОЖЛИВОСТІ ШТУЧНОГО ІНТЕЛЕКТУ;Financial and credit activity problems of theory and practice;2023-10-31
3. IFRS adoption: a systematic review of the underlying theories;Journal of Financial Reporting and Accounting;2023-04-11
4. The Adoption of AAOIFI Standards by Islamic Banks: Understanding the Microeconomic Consequences;Economies;2023-01-30
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