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The economics of disclosure and financial reporting regulation : evidence and suggestions for future research
Leuz, Christian; Wysocki, Peter D. - In: Journal of accounting research 54 (2016) 2, pp. 525-622
Persistent link: https://www.econbiz.de/10011500056
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IFRS and accounting quality : legal origin, regional, and disclosure impacts
Dayanandan, Ajit; Donker, Han; Ivanof, Mike; Karahan, … - In: International journal of accounting and information … 24 (2016) 3, pp. 296-316
Persistent link: https://www.econbiz.de/10011616700
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A global index of information transparency and accountability
Williams, Andrew - In: Journal of comparative economics : the journal of the … 43 (2015) 3, pp. 804-824
Persistent link: https://www.econbiz.de/10011567694
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Market expectations and analyst forecasts : a quantitative investigation on the characteristics and interactions of analyst earnings estimates
Jorns, Christoph Emanuel - 2009 - 1., Aufl.
Persistent link: https://www.econbiz.de/10003929053
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ESG Controversies, ESG Disclosure and analyst forecast accuracy
Schiemann, Frank; Tietmeyer, Raphael - In: International review of financial analysis 84 (2022), pp. 1-15
Persistent link: https://www.econbiz.de/10013472864
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Disclosure of related party transactions under IFRS : does cross-listing reduce the legal origin disclosure gap?
Santos, Edilene Santana; Schiozer, Rafael Felipe; … - In: The international journal of accounting 57 (2022) 4, pp. 1-45
Persistent link: https://www.econbiz.de/10013389416
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Auditor type and IAS 1 compliance nexus : do size and industry effects matter?
Appiah, Kingsley Opoku; Tetteh, Simon Kofi; Kamil, Rabiatu - In: International journal of accounting and finance 10 (2020) 4, pp. 190-211
Persistent link: https://www.econbiz.de/10012694332
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Mandatory IFRS reporting around the world : early evidence on the economic consequences
Daske, Hoger; Hail, Luzi; Leuz, Christian; Verdi, Rodrigo - In: Journal of accounting research 46 (2008) 5, pp. 1085-1142
Persistent link: https://www.econbiz.de/10003783976
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Financial Accounting for Markets or from Markets - Empirical Study of Financial Accounting Practice during and after the Global Financial Crisis with Regard to Mandatory and Volunt...
Beerbaum, Dirk - 2015
This working paper intends to follow an inductive approach by performing an empirical study of annual reports of global financial institutions during and after the Global Financial crisis in 2008 with regard to compulsory and voluntary company disclosures. The hypothesis is that due to the...
Persistent link: https://www.econbiz.de/10013014790
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Mandatory IFRS Reporting Around the World : Early Evidence on the Economic Consequences
Daske, Holger - 2011
This paper examines the economic consequences of mandatory IFRS reporting around the world. We analyze the effects on … market liquidity, cost of capital and Tobin's q in 26 countries using a large sample of firms that are mandated to adopt IFRS …. We find that, on average, market liquidity increases around the time of the introduction of IFRS. We also document a …
Persistent link: https://www.econbiz.de/10012756518