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Cross-sectional variation in the economic consequences of international accounting harmonization: The case of mandatory IFRS adoption in the UK

Christensen, Hans B.; Lee, Edward; Walker, Martin - In: The International Journal of Accounting 42 (2007) 4, pp. 341-379

Persistent link: https://www.econbiz.de/10005331431

Incentives or Standards: What Determine Accounting Quality Changes around IFRS adoption?

Christensen, Hans B. : 143673017; Lee, Edward; Walker, … - Manchester Business School - 2007

We document accounting quality improvements following voluntary IFRS adoption.However, we find no evidence of such improvements subsequent to mandatory adoptionby firms that resist IFRS adoption. We exploit a unique setting in Germany where firmscould voluntarily adopt IFRS before mandatory...

Persistent link: https://www.econbiz.de/10005870376

Incentives or standards : what determines accounting quality changes around ifrs adoption?

Christensen, Hans B.; Lee, Edward; Walker, Martin; … - In: European accounting review 24 (2015) 1, pp. 31-61

Persistent link: https://www.econbiz.de/10011302903

The differential impact of IFRS adoption on aspects of seasoned equity offerings in the UK and France

Harakeh, Mostafa; Lee, Edward; Walker, Martin - In: Accounting in Europe 16 (2019) 1, pp. 106-138

Persistent link: https://www.econbiz.de/10012177172

Do Chinese state subsidies affect voluntary corporate social responsibility disclosure?

Lee, Edward; Walker, Martin; Zeng, Cheng - In: Journal of accounting and public policy 36 (2017) 3, pp. 179-200

Persistent link: https://www.econbiz.de/10011730290

Do IFRS reconciliations convey information? : the effect of debt contracting

Christensen, Hans B.; Lee, Edward; Walker, Martin - In: Journal of accounting research 47 (2009) 5, pp. 1167-1199

Persistent link: https://www.econbiz.de/10003905869

Bank accounting conservatism and bank loan pricing

Lim, Chu Yeong; Lee, Edward; Kausar, Asad; Walker, Martin - In: Journal of accounting and public policy 33 (2014) 3, pp. 260-278

Persistent link: https://www.econbiz.de/10010401571

Do Chinese government subsidies affect firm value?

Lee, Edward; Walker, Martin; Zeng, Cheng - In: Accounting, organizations and society : an … 39 (2014) 3, pp. 149-169

Persistent link: https://www.econbiz.de/10010370222

The cost of capital in Europe : an empirical analysis and the preliminary impact of international accounting harmonisation

Lee, Edward (contributor); Walker, Martin (contributor); … - 2006

Persistent link: https://www.econbiz.de/10003423647

Cross-sectional variation in the economic consequences of international accounting harmonization : the case of mandatory IFRS adoption in the UK

Christensen, Hans B.; Lee, Edward; Walker, Martin - In: The international journal of accounting : TIJA 42 (2007) 4, pp. 341-379

Persistent link: https://www.econbiz.de/10003591140