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Ivana Raonic

Personal Details

First Name:Ivana
Middle Name:
Last Name:Raonic
Suffix:
RePEc Short-ID:pra551

Affiliation

Bayes Business School
City University

London, United Kingdom
http://www.bayes.city.ac.uk/
RePEc:edi:bscituk (more details at EDIRC)

Research output

as
Jump to: Working papers Articles

Working papers

  1. Ivana Raonic & Christina Dargenidou & Stuart McLeay, 2006. "Financial Transparency and Stock Returns: An International Study," Computing in Economics and Finance 2006 510, Society for Computational Economics.

Articles

  1. Miles Gietzmann & Helena Isidro & Ivana Raonic, 2018. "Vulture funds and the fresh start accounting value of firms emerging from bankruptcy," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 45(3-4), pages 410-436, March.
  2. Miles Gietzmann & Ivana Raonic, 2014. "Thinly Traded Growth Stocks: A Joint Examination of Transparency in Communication and the Trading Platform," European Accounting Review, Taylor & Francis Journals, vol. 23(2), pages 257-289, June.
  3. Isidro, Helena & Raonic, Ivana, 2012. "Firm incentives, institutional complexity and the quality of “harmonized” accounting numbers," The International Journal of Accounting, Elsevier, vol. 47(4), pages 407-436.
  4. Christina Dargenidou & Stuart McLeay & Ivana Raonic, 2011. "Accruals, Disclosure and the Pricing of Future Earnings in the European Market," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 38(5-6), pages 473-504, June.
  5. Monica Espinosa & Miles Gietzmann & Ivana Raonic, 2009. "US Institutional Investors Response to the News Flow of Intangibles Intensive European Stocks: A Study of European BioTech and Pharma Stocks," European Accounting Review, Taylor & Francis Journals, vol. 18(1), pages 63-92.
  6. Roberto Di Pietra & Christos Grambovas & Ivana Raonic & Angelo Riccaboni, 2008. "The effects of board size and ‘busy’ directors on the market value of Italian companies," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 12(1), pages 73-91, March.
  7. Christina Dargenidou & Stuart McLeay & Ivana Raonic, 2007. "Ownership, Investor Protection and Earnings Expectations," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 34(1‐2), pages 247-268, January.
  8. Christina Dargenidou & Stuart McLeay & Ivana Raonic, 2006. "Expected earnings growth and the cost of capital: an analysis of accounting regime change in the European financial market," Abacus, Accounting Foundation, University of Sydney, vol. 42(3‐4), pages 388-414, September.
  9. Ivana Raonic & Stuart McLeay & Ioannis Asimakopoulos, 2004. "The Timeliness of Income Recognition by European Companies: An Analysis of Institutional and Market Complexity," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 31(1‐2), pages 115-148, January.

Citations

Many of the citations below have been collected in an experimental project, CitEc, where a more detailed citation analysis can be found. These are citations from works listed in RePEc that could be analyzed mechanically. So far, only a minority of all works could be analyzed. See under "Corrections" how you can help improve the citation analysis.

Working papers

    Sorry, no citations of working papers recorded.

Articles

  1. Miles Gietzmann & Helena Isidro & Ivana Raonic, 2018. "Vulture funds and the fresh start accounting value of firms emerging from bankruptcy," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 45(3-4), pages 410-436, March.

    Cited by:

    1. Beiqi Lin & Chelsea Liu & Kelvin Jui Keng Tan & Qing Zhou, 2020. "CEO turnover and bankrupt firms’ emergence," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 47(9-10), pages 1238-1267, October.

  2. Miles Gietzmann & Ivana Raonic, 2014. "Thinly Traded Growth Stocks: A Joint Examination of Transparency in Communication and the Trading Platform," European Accounting Review, Taylor & Francis Journals, vol. 23(2), pages 257-289, June.

    Cited by:

    1. Chelley-Steeley, Patricia L. & Lambertides, Neophytos, 2016. "Cost of capital changes, the quality of trading information and market architecture," The British Accounting Review, Elsevier, vol. 48(4), pages 401-414.

  3. Isidro, Helena & Raonic, Ivana, 2012. "Firm incentives, institutional complexity and the quality of “harmonized” accounting numbers," The International Journal of Accounting, Elsevier, vol. 47(4), pages 407-436.

    Cited by:

    1. Guermazi, Walid & Halioui, Khamoussi, 2020. "Do differences in national cultures affect cross-country conditional conservatism behavior under IFRS?," Research in International Business and Finance, Elsevier, vol. 52(C).
    2. Maryna Pravdyuk & Tetyana Plakhtiy, 2017. "Necessity of Assessing the Quality of Financial Reporting," Oblik i finansi, Institute of Accounting and Finance, issue 3, pages 52-58, September.
    3. Beatriz García Osma & Ana Gisbert & Elena Heras Cristóbal, 2017. "Public oversight systems for statutory auditors in the European Union," European Journal of Law and Economics, Springer, vol. 44(3), pages 517-552, December.
    4. Braam, Geert & Nandy, Monomita & Weitzel, Utz & Lodh, Suman, 2015. "Accrual-based and real earnings management and political connections," The International Journal of Accounting, Elsevier, vol. 50(2), pages 111-141.
    5. Giner Inchausti, Begoña, 2014. "Instituciones e intereses en conflicto ante la regulación contable internacional: el caso del sector financiero español," Revista de Contabilidad - Spanish Accounting Review, Elsevier, vol. 17(2), pages 143-152.
    6. Legenzova Renata, 2016. "A Concept of Accounting Quality from Accounting Harmonisation Perspective," Economics and Business, Sciendo, vol. 28(1), pages 33-37, April.
    7. Karampinis, Nikolaos I., 2021. "A cross-national analysis on the impact of enforcement on impairments of tangible assets under IFRS," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 42(C).
    8. Alshehabi, Ahmad & Georgiou, George & Ala, Alessandro S., 2021. "Country-specific drivers of the value relevance of goodwill impairment losses," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 43(C).
    9. Humayun Kabir & Fawzi Laswad, 2015. "The Impact of Improvements in Institutional Oversight on IFRS Accrual Quality in Europe," Australian Accounting Review, CPA Australia, vol. 25(4), pages 428-444, December.
    10. Amidu, Mohammed & Mohammed Sissy, Aisha & Haruna, Issahaku, 2017. "The effects of cross-border banking and institutional quality on accounting information of banks in Africa," MPRA Paper 101509, University Library of Munich, Germany, revised 15 Sep 2017.
    11. Galina Sabcheva, 2018. "Trends on port concession disclosures in concessionaire financial statements in Bulgaria," Economics and computer science, Publishing house "Knowledge and business" Varna, issue 2, pages 54-66.
    12. Artikis, Panagiotis G. & Diamantopoulou, Lydia & Papanastasopoulos, Georgios A. & Sorros, John N., 2022. "Asset growth and stock returns in european equity markets: Implications of investment and accounting distortions," Journal of Corporate Finance, Elsevier, vol. 73(C).

  4. Christina Dargenidou & Stuart McLeay & Ivana Raonic, 2011. "Accruals, Disclosure and the Pricing of Future Earnings in the European Market," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 38(5-6), pages 473-504, June.

    Cited by:

    1. Dargenidou, Christina & Jackson, Richard H.G. & Tsalavoutas, Ioannis & Tsoligkas, Fanis, 2021. "Capitalisation of R&D and the informativeness of stock prices: Pre- and post-IFRS evidence," The British Accounting Review, Elsevier, vol. 53(4).
    2. Chung, Dennis Y. & Hrazdil, Karel & Novak, Jiri & Suwanyangyuan, Nattavut, 2019. "Does the large amount of information in corporate disclosures hinder or enhance price discovery in the capital market?," Journal of Contemporary Accounting and Economics, Elsevier, vol. 15(1), pages 36-52.
    3. Moumen, Néjia & Ben Othman, Hakim & Hussainey, Khaled, 2015. "The value relevance of risk disclosure in annual reports: Evidence from MENA emerging markets," Research in International Business and Finance, Elsevier, vol. 34(C), pages 177-204.
    4. Papanastasopoulos, Georgios A., 2015. "Accruals, growth, accounting distortions and stock returns: The case of FRS3 in the UK," The North American Journal of Economics and Finance, Elsevier, vol. 33(C), pages 39-54.

  5. Monica Espinosa & Miles Gietzmann & Ivana Raonic, 2009. "US Institutional Investors Response to the News Flow of Intangibles Intensive European Stocks: A Study of European BioTech and Pharma Stocks," European Accounting Review, Taylor & Francis Journals, vol. 18(1), pages 63-92.

    Cited by:

    1. Elena Beccalli & Peter Miller & Ted O'leary, 2015. "How Analysts Process Information: Technical and Financial Disclosures in the Microprocessor Industry," European Accounting Review, Taylor & Francis Journals, vol. 24(3), pages 519-549, September.
    2. Vassili Joannides & Nicolas Berland & Danture Wickramasinghe, 2010. "Post-Hofstede diversity/cultural studies: what contributions to accounting knowledge?," Post-Print hal-01661685, HAL.
    3. Vassili Joannides & Nicolas Berland & D. T. Wickramasinghe, 2010. "Post-Hofstede diversity/cultural studies: what contributions to accounting knowledge?," Grenoble Ecole de Management (Post-Print) hal-00676570, HAL.
    4. Beccalli, Elena & Miller, Peter & O'Leary, Ted, 2015. "How analysts process information: technical and financial disclosures in the microprocessor industry," LSE Research Online Documents on Economics 60072, London School of Economics and Political Science, LSE Library.
    5. Vassili Joannides & Nicolas Berland & D. T. Wickramasinghe, 2010. "Post-Hofstede diversity/cultural studies: what contributions to accounting knowledge?," Post-Print hal-00676570, HAL.
    6. Vassili Joannides & Nicolas Berland & Danture Wickramasinghe, 2010. "Post-Hofstede diversity/cultural studies: what contributions to accounting knowledge?," Grenoble Ecole de Management (Post-Print) hal-01661685, HAL.
    7. Hamill, Philip A. & McIlkenny, Philip & Opong, Kwaku K., 2013. "Valuation implications of pharmaceutical companies' R&D regulatory approval notifications," The British Accounting Review, Elsevier, vol. 45(2), pages 99-111.

  6. Roberto Di Pietra & Christos Grambovas & Ivana Raonic & Angelo Riccaboni, 2008. "The effects of board size and ‘busy’ directors on the market value of Italian companies," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 12(1), pages 73-91, March.

    Cited by:

    1. Francesco Grimaldi & Alessandra Caragnano & Marianna Zito & Massimo Mariani, 2020. "Sustainability Engagement and Earnings Management: The Italian Context," Sustainability, MDPI, vol. 12(12), pages 1-16, June.
    2. Marco Allegrini & Giulio Greco, 2013. "Corporate boards, audit committees and voluntary disclosure: evidence from Italian Listed Companies," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 17(1), pages 187-216, February.
    3. Tatiana Mazza & Stefano Azzali, 2014. "The Severity of Internal Controls over Financial Reporting Deficiencies: Differences among Types and Industries," FINANCIAL REPORTING, FrancoAngeli Editore, vol. 2014(1), pages 55-77.
    4. Pascal Nguyen & Nahid Rahman & Alex Tong & Ruoyun Zhao, 2015. "Board Size and Firm Value: Evidence from Australia," Working Paper Series 182, Finance Discipline Group, UTS Business School, University of Technology, Sydney.
    5. Paolo Tenuta & Domenico Rocco Cambrea & Debora Fazzari, 2018. "Are All Independent Directors the Same? Evidence from Italian Listed Companies," International Journal of Business and Management, Canadian Center of Science and Education, vol. 13(9), pages 1-78, August.
    6. Patrick Velte, 2010. "The link between supervisory board reporting and firm performance in Germany and Austria," European Journal of Law and Economics, Springer, vol. 29(3), pages 295-331, June.
    7. Jimi Siekkinen, 2017. "Board characteristics and the value relevance of fair values," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 21(2), pages 435-471, June.
    8. Ines Maraghni & Mehdi Nekhili & Tawhid Chtioui, 2016. "Caractéristiques du comité d'audit et étendue du reporting sur le contrôle interne : cas des entreprises françaises," Post-Print hal-01901185, HAL.
    9. Sofia Larmou & Nikos Vafeas, 2010. "The relation between board size and firm performance in firms with a history of poor operating performance," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 14(1), pages 61-85, February.
    10. Drago, Carlo & Millo, Francesco & Ricciuti, Roberto & Santella, Paolo, 2014. "Corporate Governance Reforms, Interlocking Directorship and Company Performance in Italy," MPRA Paper 59217, University Library of Munich, Germany.
    11. Adriana María Berrocal González & Lili Domínguez Ortíz & Fernando José Mariné Osorio & Liliana Raquel Ruiz Fuentes, 2022. "El desempeño financiero de la empresa y la composición del consejo de administración," Remef - Revista Mexicana de Economía y Finanzas Nueva Época REMEF (The Mexican Journal of Economics and Finance), Instituto Mexicano de Ejecutivos de Finanzas, IMEF, vol. 17(2), pages 1-26, Abril - J.
    12. Marcello Martinez & Mark Jamison & Malin Tillmar, 2013. "Public utilities corporate governance," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 17(4), pages 827-833, November.
    13. Giovanni Bronzetti & Stefania Veltri & Romilda Mazzotta, 2016. "Editorial: Is There Still Something to Learn about the Association of Corporate Governance with Firm Performance?," International Journal of Business and Management, Canadian Center of Science and Education, vol. 11(10), pages 306-306, September.
    14. Veltri, Stefania & Ferraro, Olga, 2018. "Does other comprehensive income matter in credit-oriented systems? Analyzing the Italian context," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 30(C), pages 18-31.
    15. Charbel Salloum & George Jabbour & Jacques Digout & Elias Gebrayel, 2015. "Managerial Dominance over the Board and Audit Committee Independence in Financial Institutions," Post-Print hal-01371710, HAL.
    16. Melinda Cahyaning Ratri & Iman Harymawan & Khairul Anuar Kamarudin, 2021. "Busyness, Tenure, Meeting Frequency of the CEOs, and Corporate Social Responsibility Disclosure," Sustainability, MDPI, vol. 13(10), pages 1-22, May.
    17. Iftekhar Hasan & Krzysztof Jackowicz & Oskar Kowalewski & Łukasz Kozłowski, 2021. "Cultural values of parent bank board members and lending by foreign subsidiaries: The moderating role of personal traits," Working Papers 2021-ACF-09, IESEG School of Management.
    18. Romilda Mazzotta & Stefania Veltri, 2014. "The relationship between corporate governance and the cost of equity capital. Evidence from the Italian stock exchange," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 18(2), pages 419-448, May.
    19. Khaled Elsayed, 2011. "Board size and corporate performance: the missing role of board leadership structure," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 15(3), pages 415-446, August.
    20. Franco Ernesto Rubino & Paolo Tenuta & Domenico Rocco Cambrea, 2017. "Board characteristics effects on performance in family and non-family business: a multi-theoretical approach," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 21(3), pages 623-658, September.
    21. William Mbanyele, 2020. "Do Busy Directors Impede or Spur Bank Performance and Bank Risks? Event Study Evidence From Brazil," SAGE Open, , vol. 10(2), pages 21582440209, June.
    22. Ferris, Stephen P. & Jayaraman, Narayanan & Liao, Min-Yu (Stella), 2020. "Better directors or distracted directors? An international analysis of busy boards," Global Finance Journal, Elsevier, vol. 44(C).
    23. Andrea Calabrò & Mariateresa Torchia & Francesco Ranalli, 2013. "Ownership and control in local public utilities: the Italian case," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 17(4), pages 835-862, November.
    24. Patrick Velte, 2009. "Die Corporate Governance-Berichterstattung des Aufsichtsrats — Eine empirische Untersuchung im deutschen Prime Standard zum Einfluss auf die Unternehmensperformance," Schmalenbach Journal of Business Research, Springer, vol. 61(7), pages 702-737, November.
    25. Ferris, Stephen P. & Liao, Min-Yu (Stella) & Tamm, Chris, 2018. "The compensation of busy directors: An international analysis," Research in International Business and Finance, Elsevier, vol. 46(C), pages 294-312.
    26. Vladimiro Marini & Massimo Caratelli & Gian Paolo Stella & Ilaria Barbaraci, 2022. "Is corporate governance of private equity targets more effective for risk mitigation?," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 26(3), pages 781-811, September.
    27. Laura Georg, 2017. "Information security governance: pending legal responsibilities of non-executive boards," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 21(4), pages 793-814, December.
    28. Schmid, Stefan & Altfeld, Frederic & Dauth, Tobias, 2018. "Americanization as a driver of CEO pay in Europe: The moderating role of CEO power," Journal of World Business, Elsevier, vol. 53(4), pages 433-451.
    29. Alessandro Hinna & Fabio Monteduro, 2017. "Boards, governance and value creation in grant-giving foundations," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 21(4), pages 935-961, December.
    30. Sandro Brunelli & Chiara Carlino & Rosella Castellano & Alessandro Giosi, 2021. "Going concern modifications and related disclosures in the Italian stock market: do regulatory improvements help investors in capturing financial distress?," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 25(2), pages 433-473, June.
    31. Ferramosca, Silvia & Allegrini, Marco, 2018. "The complex role of family involvement in earnings management," Journal of Family Business Strategy, Elsevier, vol. 9(2), pages 128-141.
    32. Giuseppe Ianniello, 2015. "The effects of board and auditor independence on earnings quality: evidence from Italy," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 19(1), pages 229-253, February.
    33. Andrea Melis & Silvia Carta & Silvia Gaia, 2012. "Executive remuneration in blockholder-dominated firms. How do Italian firms use stock options?," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 16(3), pages 511-541, August.
    34. Sri Ningsih & Iman Harymawan & Nurul Fitriani & Brian Lam, 2021. "Pessimistic Tone in Earnings Announcement and CSR Disclosure: Exploring the Interacting Role of CEO Busyness," Sustainability, MDPI, vol. 13(24), pages 1-19, December.
    35. Hayam Wahba, 2014. "Capital structure, managerial ownership and firm performance: evidence from Egypt," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 18(4), pages 1041-1061, November.
    36. Rodríguez Fernández, Mercedes, 2015. "Company financial performance: Does board size matter? Case of the EUROSTOXX50 index," Cuadernos de Gestión, Universidad del País Vasco - Instituto de Economía Aplicada a la Empresa (IEAE).
    37. Bikki Jaggi & Alessandra Allini & Francesca Manes Rossi & Adele Caldarelli, 2016. "Impact of Accounting Traditions, Ownership and Governance Structures on Financial Reporting by Italian Firms," Review of Pacific Basin Financial Markets and Policies (RPBFMP), World Scientific Publishing Co. Pte. Ltd., vol. 19(01), pages 1-29, March.
    38. Maurizio Rija & Franco Ernesto Rubino, 2018. "The Internal Control Systems Integrated into the Various Profiles of Governance, Audit, Risk and Compliance," International Journal of Business and Management, Canadian Center of Science and Education, vol. 13(5), pages 1-21, March.
    39. Emiliano Carlo, 2014. "Pyramids and the separation between direction and control of non-financial Italian family companies," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 18(3), pages 835-872, August.
    40. Henrique Castro Martins & Cristiano Machado Costa, 2020. "Does control concentration affect board busyness? International evidence," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 24(3), pages 821-850, September.

  7. Christina Dargenidou & Stuart McLeay & Ivana Raonic, 2007. "Ownership, Investor Protection and Earnings Expectations," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 34(1‐2), pages 247-268, January.

    Cited by:

    1. Chi, Wuchun & Wang, Chenchin, 2010. "Accounting conservatism in a setting of Information Asymmetry between majority and minority shareholders," The International Journal of Accounting, Elsevier, vol. 45(4), pages 465-489, December.
    2. Jordi Surroca & Josep A. Tribó, 2008. "Managerial Entrenchment and Corporate Social Performance," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 35(5‐6), pages 748-789, June.
    3. Tsalavoutas, Ioannis & Tsoligkas, Fanis, 2021. "Uncertainty avoidance and stock price informativeness of future earnings," Journal of International Financial Markets, Institutions and Money, Elsevier, vol. 75(C).
    4. Nawaf Almaskati & Ron Bird & Yue Lu & Danny Leung, 2019. "Corporate Governance, Information Uncertainty and Market Reaction to Information Signals," Working Papers in Economics 19/15, University of Waikato.
    5. Henrique Castro Martins & Eduardo Schiehll & Paulo Renato Soares Terra, 2020. "Do shareholder protection and creditor rights have distinct effects on the association between debt maturity and ownership structure?," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 47(5-6), pages 708-729, May.
    6. Rahimah Mohamed Yunos Author_Email: rahim221@johor.uitm.edu.my & Malcolm Smith & Zubaidah Ismail & Syahrul Ahmar Ahmad, 2011. "Inside Concentrated Owners, Board Of Directors And Accounting Conservatism," Annual Summit on Business and Entrepreneurial Studies (ASBES 2011) Proceeding 2011-053-178, Conference Master Resources.
    7. Araceli Mora & Martin Walker, 2015. "The implications of research on accounting conservatism for accounting standard setting," Accounting and Business Research, Taylor & Francis Journals, vol. 45(5), pages 620-650, August.
    8. David Hillier & Julio Pindado & Valdoceu de Queiroz & Chabela de la Torre, 2011. "The impact of country-level corporate governance on research and development," Journal of International Business Studies, Palgrave Macmillan;Academy of International Business, vol. 42(1), pages 76-98, January.
    9. Lu, Hsueh-Tien, 2018. "Voluntary disclosure and the pricing of earnings components," Journal of Behavioral and Experimental Finance, Elsevier, vol. 20(C), pages 64-73.
    10. Nikola Petrovic & Stuart Manson & Jerry Coakley, 2009. "Does Volatility Improve UK Earnings Forecasts?," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 36(9‐10), pages 1148-1179, November.

  8. Christina Dargenidou & Stuart McLeay & Ivana Raonic, 2006. "Expected earnings growth and the cost of capital: an analysis of accounting regime change in the European financial market," Abacus, Accounting Foundation, University of Sydney, vol. 42(3‐4), pages 388-414, September.

    Cited by:

    1. Christensen, Hans B. & Lee, Edward & Walker, Martin, 2007. "Cross-sectional variation in the economic consequences of international accounting harmonization: The case of mandatory IFRS adoption in the UK," The International Journal of Accounting, Elsevier, vol. 42(4), pages 341-379, December.
    2. Pengguo Wang, 2018. "Future Realized Return, Firm‐specific Risk and the Implied Expected Return," Abacus, Accounting Foundation, University of Sydney, vol. 54(1), pages 105-132, March.
    3. Miihkinen, Antti, 2012. "What Drives Quality of Firm Risk Disclosure?," The International Journal of Accounting, Elsevier, vol. 47(4), pages 437-468.
    4. Uwuigbe Uwalomwa & Francis Kehinde Emeni & Olubukunola Ranti Uwuigbe & Oyenike I Oyeleke, 2016. "Mandatory International Financial Reporting Standards Adoption and Cost of Equity Capital in Nigeria," EuroEconomica, Danubius University of Galati, issue 1(35), pages 92-102, may.
    5. Omaima Hassan & Claire Marston, 2010. "Disclosure measurement in the empirical accounting literature - a review article," Accountancy Discussion Papers 1004, Accountancy Research Group, Heriot Watt University.
    6. Senteney, David L. & Bazaz, Mohammad S. & Senteney, Michael H., 2016. "Cross-market information transfers of ADR firms: An investigation of emerging market economies," Research in International Business and Finance, Elsevier, vol. 37(C), pages 655-677.
    7. Isidro, Helena & Raonic, Ivana, 2012. "Firm incentives, institutional complexity and the quality of “harmonized” accounting numbers," The International Journal of Accounting, Elsevier, vol. 47(4), pages 407-436.
    8. Sato, Shun & Takeda, Fumiko, 2017. "IFRS Adoption and Stock Prices of Japanese Firms in Governance System Transition," The International Journal of Accounting, Elsevier, vol. 52(4), pages 319-337.
    9. Norio Kitagawa & Masatoshi Gotoh, 2011. "Implied Cost of Capital over the Last 20 Years," The Japanese Accounting Review, Research Institute for Economics & Business Administration, Kobe University, vol. 1, pages 71-104, December.
    10. Jinhan Pae & Tae Choi, 2011. "Corporate Governance, Commitment to Business Ethics, and Firm Valuation: Evidence from the Korean Stock Market," Journal of Business Ethics, Springer, vol. 100(2), pages 323-348, May.
    11. Solomon Opare & Muhammad Nurul Houqe & Tony van Zijl, 2021. "Meta‐analysis of the Impact of Adoption of IFRS on Financial Reporting Comparability, Market Liquidity, and Cost of Capital," Abacus, Accounting Foundation, University of Sydney, vol. 57(3), pages 502-556, September.

  9. Ivana Raonic & Stuart McLeay & Ioannis Asimakopoulos, 2004. "The Timeliness of Income Recognition by European Companies: An Analysis of Institutional and Market Complexity," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 31(1‐2), pages 115-148, January.

    Cited by:

    1. Manganaris, Panayotis & Beccalli, Elena & Dimitropoulos, Panagiotis, 2017. "Bank transparency and the crisis," The British Accounting Review, Elsevier, vol. 49(2), pages 121-137.
    2. Conover, C. Mitchell & Miller, Robert E. & Szakmary, Andrew, 2008. "The timeliness of accounting disclosures in international security markets," International Review of Financial Analysis, Elsevier, vol. 17(5), pages 849-869, December.
    3. Gomez Biscarri, Javier & Lopez Espinosa, German, 2008. "The influence of differences in accounting standards on empirical pricing models: An application to the Fama-French model," Journal of Multinational Financial Management, Elsevier, vol. 18(4), pages 369-388, October.
    4. Noh, Minyoung & Cho, Moon Kyung, 2022. "Cultural tightness and accounting conservatism," Journal of Contemporary Accounting and Economics, Elsevier, vol. 18(1).
    5. Nikos Vettas & Konstantinos Peppas & Sophia Stavraki & Michail Vasileiadis, 2020. "The contribution of Industry to the Greek economy: facts and prospects," Economic Bulletin, Bank of Greece, issue 52, pages 29-67, December.
    6. Juan Manuel García Lara & Beatriz García Osma & Belén Gill de Albornoz Noguer, 2006. "Effects of database choice on international accounting research," Abacus, Accounting Foundation, University of Sydney, vol. 42(3‐4), pages 426-454, September.
    7. Stuart J. McLeay, 2005. "Discussion of The Effect of Earnings Management on the Asymmetric Timeliness of Earnings," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 32(3‐4), pages 727-736, April.
    8. Panayotis Manganaris & Jordan Floropoulos & Irini Smaragdi, 2011. "Conservatism and Value Relevance: Evidence from the European Financial Sector," American Journal of Economics and Business Administration, Science Publications, vol. 3(2), pages 259-269, April.
    9. Juan Manuel García Lara & Beatriz García Osma & Fernando Penalva, 2009. "The Economic Determinants of Conditional Conservatism," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 36(3‐4), pages 336-372, April.
    10. Erik Peek & Roger Meuwissen & Frank Moers & Ann Vanstraelen, 2012. "Comparing Abnormal Accruals Estimates across Samples: An International Test," European Accounting Review, Taylor & Francis Journals, vol. 22(3), pages 533-572, September.
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