Intended and unintended consequences of mandatory IFRS adoption: A review of extant evidence and suggestions for future research
This paper discusses empirical evidence on the economic consequences of mandatory
International Financial Reporting Standards (IFRS) adoption in the European Union (EU) …
International Financial Reporting Standards (IFRS) adoption in the European Union (EU) …
A comparison of between‐country measures of legal setting and enforcement of accounting standards
Academics and practitioners agree that the enforcement of accounting standards has an
important role in promoting high quality financial reporting and favourable capital market …
important role in promoting high quality financial reporting and favourable capital market …
Meta‐analysis of the impact of adoption of IFRS on financial reporting comparability, market liquidity, and cost of capital
A large number of empirical studies have addressed the effects of adoption of International
Financial Reporting Standards (IFRS), but the results have been mixed. We use a meta …
Financial Reporting Standards (IFRS), but the results have been mixed. We use a meta …
IFRS adoption and seasoned equity offering underperformance
This study uses a cross-country sample to examine the impact of adoption of IFRS on
seasoned equity offering (SEO) underperformance. The empirical literature on SEOs has …
seasoned equity offering (SEO) underperformance. The empirical literature on SEOs has …
Accounting standards harmonization and financial integration
We empirically examine whether adopting a uniform set of accounting standards mitigates
information frictions in financial markets and facilitates market integration. Using a difference …
information frictions in financial markets and facilitates market integration. Using a difference …
Accounting theory coherence revisited
R Deb - Management and labour studies, 2019 - journals.sagepub.com
The study attempts to assess the relevance of accounting theories by adopting a cross-
sectional research design through survey from randomly chosen graduate and post …
sectional research design through survey from randomly chosen graduate and post …
Pension deficits and corporate financial policy: Does accounting transparency matter?
F Kalogirou, PV Kiosse, PF Pope - European Accounting Review, 2021 - Taylor & Francis
We study changes in financial policies following a regulatory shock to the accounting
transparency of defined benefit pension plans. We estimate the hidden pension deficits of …
transparency of defined benefit pension plans. We estimate the hidden pension deficits of …
Accounting information comparability, demand differences and cross-firm information transfer
L Weichao, Y Daoguang, L Siyi - China Journal of Accounting …, 2018 - Taylor & Francis
Studies of the economic consequences of accounting information comparability mainly focus
on the level of the individual firm. There is little direct empirical evidence that investors use …
on the level of the individual firm. There is little direct empirical evidence that investors use …
Consequences of Accounting Harmonization: IFRS Adoption and Cross-Border Contagion.
ET De George - 2013 - deepblue.lib.umich.edu
This study examines the impact of accounting harmonization on cross-border capital market
contagion. Employing a sample of approximately 14,000 firms across 35 countries for the …
contagion. Employing a sample of approximately 14,000 firms across 35 countries for the …
財務報表可比性, 無形資產與權益資金成本
李貴富， 陳韻珊， 韓沂璉， 杜昀容 - 管理與系統, 2017 - ir.lib.nycu.edu.tw
本研究旨在探討財務報表可比性是否對事前權益資金成本產生影響, 以及投資人處理較複雜的
資訊時(即無形資產), 可比性與權益資金成本間原有的關聯性是否有不同的影響. 以台灣2003 …
資訊時(即無形資產), 可比性與權益資金成本間原有的關聯性是否有不同的影響. 以台灣2003 …