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The impact of mandatory IFRS adoption on foreign mutual fund ownership: The role of comparability

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Cited by:

  1. Claudine Mangen & Alexia Paduano & Bianca Paduano & Jessica Hadzurik & Juliano Leggio & Kayla Russo, 2020. "Smoke and Mirrors? Disclosures in the Marijuana Industry in Canada," Accounting Perspectives, John Wiley & Sons, vol. 19(3), pages 149-179, September.
  2. Ngoc Thi Bui & Oanh Thi Tu Le & Huy Manh Dao, 2020. "Estimation of Benefits and Difficulties When Applying IFRS in Vietnam: From Business Perspective," International Journal of Financial Research, International Journal of Financial Research, Sciedu Press, vol. 11(4), pages 165-179, July.
  3. Medhat Endrawes & Zhuoan Feng & Meiting Lu & Yaowen Shan, 2020. "Audit committee characteristics and financial statement comparability," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 60(3), pages 2361-2395, September.
  4. Stiebale, Joel, 2016. "Cross-border M&As and innovative activity of acquiring and target firms," Journal of International Economics, Elsevier, vol. 99(C), pages 1-15.
  5. Wil Martens & Prem W. S. Yapa & Maryam Safari, 2020. "The Impact of Financial Statement Comparability on Earnings Management: Evidence from Frontier Markets," IJFS, MDPI, vol. 8(4), pages 1-25, November.
  6. Dr. Elene Kharabadze & Ioseb Mamukelashvili, 2016. "The Development of Financial Reporting and Auditing Standards throughout the World: Importance of Institutions," Journal of Business & Management (COES&RJ-JBM), , vol. 4(3), pages 130-139, July.
  7. Joseph Mbawuni, 2019. "Users’ Perception of Financial Reporting Quality in Ghana," Accounting and Finance Research, Sciedu Press, vol. 8(3), pages 187-187, August.
  8. De George, Emmanuel T. & Li, Xi & Shivakumar, Lakshmanan, 2016. "A review of the IFRS adoption literature," LSE Research Online Documents on Economics 67599, London School of Economics and Political Science, LSE Library.
  9. Xiao Li & Jeffrey Ng & Walid Saffar, 2021. "Financial Reporting and Trade Credit: Evidence from Mandatory IFRS Adoption," Contemporary Accounting Research, John Wiley & Sons, vol. 38(1), pages 96-128, March.
  10. Xi Li & Mingyi Hung & Larry Fauver & Alvaro Taboada, 2015. "Board Reforms and Firm Value: Worldwide Evidence," HKUST IEMS Working Paper Series 2015-20, HKUST Institute for Emerging Market Studies, revised Mar 2015.
  11. Hans B. Christensen & Edward Lee & Martin Walker & Cheng Zeng, 2015. "Incentives or Standards: What Determines Accounting Quality Changes around IFRS Adoption?," European Accounting Review, Taylor & Francis Journals, vol. 24(1), pages 31-61, May.
  12. Lin Liao & Yukun Pan & Daifei (Troy) Yao, 2023. "Capital market liberalisation and voluntary corporate social responsibility disclosure: Evidence from a quasi‐natural experiment in China," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 63(2), pages 2677-2715, June.
  13. Shahid Khan & Mark Anderson & Hussein Warsame & Michael Wright, 2019. "Has Adoption of IFRS Increased Non‐North American Institutional Investment in the Canadian Stock Markets?," Accounting Perspectives, John Wiley & Sons, vol. 18(2), pages 71-93, June.
  14. Christof Beuselinck & Philip Joos & Inder Khurana & Sofie van Der Meulen, 2017. "Which Analysts Benefited Most from Mandatory IFRS Adoption in Europe?," Post-Print hal-01745251, HAL.
  15. Cai, Weixing & Lee, Edward & Xu, Alice Liang & Zeng, Cheng (Colin), 2019. "Does corporate social responsibility disclosure reduce the information disadvantage of foreign investors?," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 34(C), pages 12-29.
  16. Czerny Małgorzata & Firkowska-Jakobsze Zuzanna & Hońko Stanisław, 2019. "A Comparability of Information in the Financial Statements of Gaming Companies," Financial Sciences. Nauki o Finansach, Sciendo, vol. 24(4), pages 27-44, December.
  17. Fangjun Wang & Zhichao Zhang & Luying Xu, 2020. "Corporate social responsibility and financial statement comparability: Evidence from China," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 27(3), pages 1375-1394, May.
  18. Chen, Ciao-Wei & Correia, Maria & Urcan, Oktay, 2023. "Accounting for leases and corporate investment," LSE Research Online Documents on Economics 117182, London School of Economics and Political Science, LSE Library.
  19. Wai‐Man Liu & Jing Yu & Bohui Zhang, 2022. "Foreign Investment under the Spotlight of Home Media," Journal of Money, Credit and Banking, Blackwell Publishing, vol. 54(8), pages 2197-2234, December.
  20. Houqe, Muhammad Nurul & Monem, Reza M., 2016. "Reply to the Discussion of “IFRS Adoption, Extent of Disclosure, and Perceived Corruption: A Cross-Country Study”," The International Journal of Accounting, Elsevier, vol. 51(3), pages 382-384.
  21. Mbawuni, Joseph, 2018. "Perceived Benefits and Challeges of IFRS Adoption in Ghana: Views of Members of Institute of Chartered Accountants, Ghana (ICAG)," International Journal of Financial Research, International Journal of Financial Research, Sciedu Press, vol. 9(1), pages 99-114, January.
  22. Edona PERJUCI & Hysen ISMAJLI & Ardiana BUNJAKU, 2019. "Adoption of International Financial Reporting Standards (IFRSs) and their Impact on Loan Terms: Kosovo Case," The Audit Financiar journal, Chamber of Financial Auditors of Romania, vol. 17(153), pages 124-124.
  23. Bertrand, Jérémie & de Brebisson, Hélène & Burietz, Aurore, 2021. "Why choosing IFRS? Benefits of voluntary adoption by European private companies," International Review of Law and Economics, Elsevier, vol. 65(C).
  24. Maryam Ahmed Jibril & Modibbo Abubakar, 2016. "Effect Of International Financial Reporting Standards (Ifrs) On Corporate Financing In Nigerian Banking Industry," Proceedings of Economics and Finance Conferences 4206880, International Institute of Social and Economic Sciences.
  25. Pietro Fera, 2016. "The Impact of Voluntary and Mandatory IAS/IFRS Adoption: A Review," International Journal of Business and Management, Canadian Center of Science and Education, vol. 11(10), pages 1-69, September.
  26. Houqe, Muhammad Nurul & Monem, Reza M. & Zijl, Tony van, 2016. "The economic consequences of IFRS adoption: Evidence from New Zealand," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 27(C), pages 40-48.
  27. Costanza Fabio, 2018. "Voluntary application of IFRS by unlisted companies: evidence from the Italian context," International Journal of Disclosure and Governance, Palgrave Macmillan, vol. 15(2), pages 73-86, May.
  28. Cascino, Stefano & Daske, Holger & Defond, Mark & Florou, Annita & Gassen, Joachim & Hung, Mingyi, 2023. "Reflections on the 20-year anniversary of worldwide IFRS adoption," LSE Research Online Documents on Economics 120205, London School of Economics and Political Science, LSE Library.
  29. Petaibanlue, Jirada & Walker, Martin & Lee, Edward, 2015. "When did analyst forecast accuracy benefit from increased cross-border comparability following IFRS adoption in the EU?," International Review of Financial Analysis, Elsevier, vol. 42(C), pages 278-291.
  30. Cho, Meeok & Kim, Sehee & Kim, Yewon & Lee, Bryan Byung-Hee & Lee, Woo-Jong, 2021. "IFRS adoption and stock misvaluation: Implication to Korea discount," Research in International Business and Finance, Elsevier, vol. 58(C).
  31. Yang, Jie & Ying, Limeng & Xu, Xiaofang, 2024. "Digital transformation and accounting information comparability," Finance Research Letters, Elsevier, vol. 61(C).
  32. Hans B. Christensen & Mark Maffett & Lauren Vollon, 2019. "Securities regulation, household equity ownership, and trust in the stock market," Review of Accounting Studies, Springer, vol. 24(3), pages 824-859, September.
  33. Rezaee, Zabihollah & Homayoun, Saeid & Poursoleyman, Ehsan & Rezaee, Nick J., 2023. "Comparative analysis of environmental, social, and governance disclosures," Global Finance Journal, Elsevier, vol. 55(C).
  34. repec:mth:ijafr8:v:8:y:2018:i:3:p:174-211 is not listed on IDEAS
  35. Guoping Liu & Jerry Sun, 2015. "Did the Mandatory Adoption of IFRS Affect the Earnings Quality of Canadian Firms?," Accounting Perspectives, John Wiley & Sons, vol. 14(3), pages 250-275, September.
  36. Hyun Duk Lee & Frederick Dongchuhl Oh & Junghum Park, 2022. "The impact of mandatory K‐IFRS adoption on IPO underpricing," International Journal of Finance & Economics, John Wiley & Sons, Ltd., vol. 27(1), pages 1101-1119, January.
  37. Al-Hadi, Ahmed & Eulaiwi, Baban & Al-Yahyaee, Khamis Hamed & Duong, Lien & Taylor, Grantley, 2020. "Investment committees and corporate cash holdings," The North American Journal of Economics and Finance, Elsevier, vol. 54(C).
  38. Wang, Fangjun & Zhang, Zhichao & Ho, L.C. Jennifer & Usman, Muhammad, 2023. "CFO gender and financial statement comparability," Pacific-Basin Finance Journal, Elsevier, vol. 80(C).
  39. Lam, Kevin C.K. & Sami, Heibatollah & Yao, Jun & Yao, Yiwei, 2023. "Mandatory IFRS adoption and earnings management: The role of culture," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 50(C).
  40. 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.
  41. Shu-Ling Hsu, 2017. "The Difference between Stock Prices before and after Implementation of International Financial Reporting Standards," Accounting and Finance Research, Sciedu Press, vol. 6(4), pages 285-285, Novebmer.
  42. William Bradford & Chao Chen & Song Zhu, 2017. "Conservative Accounting, IFRS Convergence and Cash Dividend Payments: Evidence from China," European Financial Management, European Financial Management Association, vol. 23(3), pages 376-414, June.
  43. Jie Peng & Boluo Liu & Jing Wu & Xiangang Xin, 2024. "Financial statement comparability and global supply chain relations," Journal of International Business Studies, Palgrave Macmillan;Academy of International Business, vol. 55(3), pages 342-360, April.
  44. Chen, Anthony & Gong, James (Jianxin) & Lu, Richard (Hung-Yuan), 2020. "The effect of principles-based standards on financial statement comparability: The case of SFAS-142," Advances in accounting, Elsevier, vol. 49(C).
  45. Jie Hao & Viet T. Pham, 2022. "COVID‐19 Disclosures and Market Uncertainty: Evidence from 10‐Q Filings," Australian Accounting Review, CPA Australia, vol. 32(2), pages 238-266, June.
  46. Christensen, Hans B. & Hail, Luzi & Leuz, Christian, 2013. "Mandatory IFRS reporting and changes in enforcement," Journal of Accounting and Economics, Elsevier, vol. 56(2), pages 147-177.
  47. Gerald J. Lobo & Michael Neel & Adrienne Rhodes, 2018. "Accounting comparability and relative performance evaluation in CEO compensation," Review of Accounting Studies, Springer, vol. 23(3), pages 1137-1176, September.
  48. Lambert Jerman, 2013. "La Juste Valeur : Une Comptabilite Actuarielle Pour Les Marches ... Ou Les Comptables ?," Post-Print hal-00991877, HAL.
  49. Xi, Dan & Wu, Yuze & Wang, Xue & Fu, Zhe, 2023. "Corporate social responsibility and excess perks," Journal of Empirical Finance, Elsevier, vol. 74(C).
  50. El-Helaly, Moataz & Ntim, Collins G. & Soliman, Mark, 2020. "The Role of National Culture in International Financial Reporting Standards Adoption," Research in International Business and Finance, Elsevier, vol. 54(C).
  51. Olibe, Kingsley O., 2016. "Security Returns and Volume Responses Around International Financial Reporting Standards (IFRS) Earnings Announcements," The International Journal of Accounting, Elsevier, vol. 51(2), pages 240-265.
  52. Shijie Wang, 2023. "Accounting vs. Politics: Effects of China-US Audit Cooperation on China Concept Stocks," Journal of Applied Finance & Banking, SCIENPRESS Ltd, vol. 13(5), pages 1-6.
  53. Neslihan Ozkan & Zvi Singer & Haifeng You, 2012. "Mandatory IFRS Adoption and the Contractual Usefulness of Accounting Information in Executive Compensation," Journal of Accounting Research, Wiley Blackwell, vol. 50(4), pages 1077-1107, September.
  54. Habib, Ahsan & Monzur Hasan, Mostafa & Al-Hadi, Ahmed, 2017. "Financial statement comparability and corporate cash holdings," Journal of Contemporary Accounting and Economics, Elsevier, vol. 13(3), pages 304-321.
  55. Houqe, Muhammad Nurul & Monem, Reza M., 2016. "IFRS Adoption, Extent of Disclosure, and Perceived Corruption: A Cross-Country Study," The International Journal of Accounting, Elsevier, vol. 51(3), pages 363-378.
  56. Akisik, Orhan, 2020. "The impact of financial development, IFRS, and rule of LAW on foreign investments: A cross-country analysis," International Review of Economics & Finance, Elsevier, vol. 69(C), pages 815-838.
  57. 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.
  58. Tu Chuc Anh & Ngoc Bui Thi & Oanh Le Thi Tu, 2019. "Relationship between Experts and Enterprises Viewed via the IFRS Application: An Empirical Study in Vietnam," Asian Economic and Financial Review, Asian Economic and Social Society, vol. 9(8), pages 946-963, August.
  59. Stiebale, Joel, 2012. "Cross-Border M&A and Innovative Activity: Firm-Level Evidence," VfS Annual Conference 2012 (Goettingen): New Approaches and Challenges for the Labor Market of the 21st Century 62027, Verein für Socialpolitik / German Economic Association.
  60. Christian Leuz & Peter D. Wysocki, 2016. "The Economics of Disclosure and Financial Reporting Regulation: Evidence and Suggestions for Future Research," Journal of Accounting Research, Wiley Blackwell, vol. 54(2), pages 525-622, May.
  61. Jorge A. Munoz-Mendoza & Sandra M. Sepúlveda-Yelpo & Carmen L. Veloso-Ramos & Carlos L. Delgado-Fuentealba, 2019. "Effects of foreign ownership and International Financial Reporting Standards on debt maturity in Chilean firms," Estudios Gerenciales, Universidad Icesi, vol. 35(153), pages 416-428, December.
  62. Jorge A. Munoz-Mendoza & Sandra M. Sepúlveda-Yelpo & Carmen L. Veloso-Ramos & Carlos L. Delgado-Fuentealba, 2019. "Effects of foreign ownership and International Financial Reporting Standards on debt maturity in Chilean firms," Estudios Gerenciales, Universidad Icesi, vol. 35(153), pages 416-428, December.
  63. Hinson, Lisa & Tucker, Jennifer Wu & Weng, Diana, 2019. "The tradeoff between relevance and comparability in segment reporting," Journal of Accounting Literature, Elsevier, vol. 43(C), pages 70-86.
  64. Vivian W. Fang & Mark Maffett & Bohui Zhang, 2015. "Foreign Institutional Ownership and the Global Convergence of Financial Reporting Practices," Journal of Accounting Research, Wiley Blackwell, vol. 53(3), pages 593-631, June.
  65. Xiaolong Gu & Zhe An & Chen Chen & Donghui Li, 2023. "Do foreign institutional investors monitor opportunistic managerial behaviour? Evidence from real earnings management," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 63(1), pages 317-351, March.
  66. El-Helaly, Moataz & Ntim, Collins G. & Al-Gazzar, Manar, 2020. "Diffusion theory, national corruption and IFRS adoption around the world," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 38(C).
  67. In Tae Hwang & Kang Sung Hur & Sun Min Kang, 2018. "Does the IFRS Effect Continue? An International Comparison," Sustainability, MDPI, vol. 10(12), pages 1-20, December.
  68. Gilberto Loureiro & Alvaro G. Taboada, 2015. "Do Improvements in the Information Environment Enhance Insiders’ Ability to Learn from Outsiders?," Journal of Accounting Research, Wiley Blackwell, vol. 53(4), pages 863-905, September.
  69. Azzouz Elhamma, 2023. "Impact of Mandatory IFRS Adoption on Economic Growth: The Moderating Role of Covid-19 Crisis in Developing Countries," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 22(3), pages 554-568, September.
  70. Huang, Yong & Yan, Chao, 2020. "Global accounting standards, financial statement comparability, and the cost of capital," International Review of Economics & Finance, Elsevier, vol. 69(C), pages 301-318.
  71. Grace Pownall & Maria Vulcheva & Xue Wang, 2014. "The Ability of Global Stock Exchange Mechanisms to Mitigate Home Bias: Evidence from Euronext," Management Science, INFORMS, vol. 60(7), pages 1655-1676, July.
  72. Olibe, Kingsley O. & Strawser, Robert H. & Strawser, William R., 2022. "The information content of earnings for UK firms disclosing under UK GAAP and IFRS," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 46(C).
  73. Ru Gao & Baljit K. Sidhu, 2018. "The Impact of Mandatory International Financial Reporting Standards Adoption on Investment Efficiency: Standards, Enforcement, and Reporting Incentives," Abacus, Accounting Foundation, University of Sydney, vol. 54(3), pages 277-318, September.
  74. Nurunnabi, Mohammad & Donker, Han & Jermakowicz, Eva K., 2022. "The impact of mandatory adoption of IFRS in Saudi Arabia," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 49(C).
  75. Chan, Ann L.-C. & Hsu, Audrey W.-H. & Lee, Edward, 2015. "Mandatory adoption of IFRS and timely loss recognition across Europe: The effect of corporate finance incentives," International Review of Financial Analysis, Elsevier, vol. 38(C), pages 70-82.
  76. Chauhan, Yogesh & Kumar, Surya B., 2019. "Does accounting comparability alleviate the informational disadvantage of foreign investors?11We thank the editor, Professor Carl R. Chen, and two reviewers for their comments that greatly improved th," International Review of Economics & Finance, Elsevier, vol. 60(C), pages 114-129.
  77. Edmonds, Mark A. & Smith, David B. & Stallings, Matthew A., 2018. "Financial statement comparability and segment disclosure," Research in Accounting Regulation, Elsevier, vol. 30(2), pages 103-111.
  78. Bin Li & Gianfranco Siciliano & Mohan Venkatachalam & Patricia Naranjo & Rodrigo S. Verdi, 2021. "Economic Consequences of IFRS Adoption: The Role of Changes in Disclosure Quality," Contemporary Accounting Research, John Wiley & Sons, vol. 38(1), pages 129-179, March.
  79. Oh, Frederick Dongchuhl & Shin, Donglim, 2020. "Religion and Corporate Disclosure Quality," Hitotsubashi Journal of Economics, Hitotsubashi University, vol. 61(1), pages 20-37, June.
  80. De Simone, Lisa, 2016. "Does a common set of accounting standards affect tax-motivated income shifting for multinational firms?," Journal of Accounting and Economics, Elsevier, vol. 61(1), pages 145-165.
  81. Agarwal, Anushka & Chaudhry, Neeru, 2022. "Foreign controlling shareholders and corporate investment," Journal of International Financial Markets, Institutions and Money, Elsevier, vol. 80(C).
  82. Hamberg, Mattias & Mavruk, Taylan & Sjögren, Stefan, 2013. "Investment allocation decisions, home bias and the mandatory IFRS adoption," Journal of International Money and Finance, Elsevier, vol. 36(C), pages 107-130.
  83. Pierre Bonetti & Antonio Parbonetti & Michel Magnan, 2013. "The Influence of Country- and Firm-Level Governance on Financial Reporting Quality: Revisiting the Evidence," CIRANO Working Papers 2013s-03, CIRANO.
  84. Guo, Chunying & Yang, Baochen & Fan, Ying, 2022. "Does mandatory CSR disclosure improve stock price informativeness? Evidence from China," Research in International Business and Finance, Elsevier, vol. 62(C).
  85. Joanna Shuang Wu & Ivy Xiying Zhang, 2019. "Mandatory IFRS Adoption and the Role of Accounting Earnings in CEO Turnover," Contemporary Accounting Research, John Wiley & Sons, vol. 36(1), pages 168-197, March.
  86. Jaeyon Chu & Kyongsun Heo & Jinhan Pae, 2019. "Does a Firm’s Corporate Governance Enhance the Beneficial Effect of IFRS Adoption?," Sustainability, MDPI, vol. 11(3), pages 1-13, February.
  87. Blankespoor, Elizabeth & deHaan, Ed & Marinovic, Iván, 2020. "Disclosure processing costs, investors’ information choice, and equity market outcomes: A review," Journal of Accounting and Economics, Elsevier, vol. 70(2).
  88. Marshall, Andrew & Rao, Sandeep & Roy, Partha P. & Thapa, Chandra, 2022. "Mandatory corporate social responsibility and foreign institutional investor preferences," Journal of Corporate Finance, Elsevier, vol. 76(C).
  89. de Moura, André Aroldo Freitas & Altuwaijri, Aljaohra & Gupta, Jairaj, 2020. "Did mandatory IFRS adoption affect the cost of capital in Latin American countries?," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 38(C).
  90. Ahsan Habib & Mostafa Monzur Hasan & Ahmed Al‐Hadi, 2020. "Financial Statement Comparability and Idiosyncratic Return Volatility," International Review of Finance, International Review of Finance Ltd., vol. 20(2), pages 383-413, June.
  91. Shahid Khan & Mark Anderson & Hussein Warsame & Michael Wright, 2015. "Do IFRS‐Based Earnings Announcements Have More Information Content than Canadian GAAP‐Based Earnings Announcements?," Accounting Perspectives, John Wiley & Sons, vol. 14(3), pages 276-302, September.
  92. Wenjing Li & Jeff Ng & Albert Tsang & Oktay Urcan, 2019. "Country-level institutions and management earnings forecasts," Journal of International Business Studies, Palgrave Macmillan;Academy of International Business, vol. 50(1), pages 48-82, February.
  93. Ghouma Ghouma & Hamdi Becha & Maha Kalai & Kamel Helali & Myriam Ertz, 2023. "Do IFRS Disclosure Requirements Reduce the Cost of Equity Capital? Evidence from European Firms," JRFM, MDPI, vol. 16(8), pages 1-19, August.
  94. Michael Minnis & Nemit Shroff, 2017. "Why regulate private firm disclosure and auditing?," Accounting and Business Research, Taylor & Francis Journals, vol. 47(5), pages 473-502, July.
  95. Oleh Pasko & Mykola Hordiyenko & Fuli Chen & Yarmila Tkal & Yulia Abraham, 2021. "Mapping Global Research on International Financial Reporting Standards: A Scientometric Review," International Journal of Financial Research, International Journal of Financial Research, Sciedu Press, vol. 12(3), pages 116-134, May.
  96. repec:dau:papers:123456789/13729 is not listed on IDEAS
  97. Moehrle, Stephen R. & Mintchik, Natalia & Mohrman, Mary Beth & Reynolds-Moehrle, Jennifer A. & Vargus, Mark, 2014. "Developments in accounting regulation: A synthesis and annotated bibliography of evidence and commentary in the 2011 academic literature," Research in Accounting Regulation, Elsevier, vol. 26(2), pages 175-195.
  98. Sampaio, Joelson Oliveira & Gallucci Netto, Humberto & Silva, Vinicius Augusto Brunassi, 2017. "Mandatory IFRS adoption in Brazil and firm value," Textos para discussão 442, FGV EESP - Escola de Economia de São Paulo, Fundação Getulio Vargas (Brazil).
  99. Yu, Wei & Zheng, Ying, 2020. "Does CSR reporting matter to foreign institutional investors in China?," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 40(C).
  100. Omar Alhato, 2023. "The Expected Benefits And Challenges Of The International Financial Reporting Standard (Ifrs) Transition In Developing Countries (Case Of Jordan)," Annals - Economy Series, Constantin Brancusi University, Faculty of Economics, vol. 3, pages 98-102, June.
  101. Abdioglu, Nida & Bamiatzi, Vassiliki & Cavusgil, S.Tamer & Khurshed, Arif & Stathopoulos, Konstantinos, 2015. "Information asymmetry, disclosure and foreign institutional investment: An empirical investigation of the impact of the Sarbanes-Oxley Act," International Business Review, Elsevier, vol. 24(5), pages 902-915.
  102. Clare Wang, 2014. "Accounting Standards Harmonization and Financial Statement Comparability: Evidence from Transnational Information Transfer," Journal of Accounting Research, Wiley Blackwell, vol. 52(4), pages 955-992, September.
  103. Usurelu Valentin Ioan & Dutescu Adriana, 2018. "IFRS 15 – the seventh wave of Norwalk Agreement’s convergence Roadmap," Proceedings of the International Conference on Business Excellence, Sciendo, vol. 12(1), pages 992-1001, May.
  104. Pantic, B., 2016. "Comparability of financial reports: A literature review of most recent studies," Working Papers 6451, Graduate School of Management, St. Petersburg State University.
  105. Abbas Ali Daryaei & Yasin Fattahi & Davood Askarany & Saeed Askary & Mahdad Mollazamani, 2022. "Accounting Comparability, Conservatism, Executive Compensation-Performance, and Information Quality," JRFM, MDPI, vol. 15(11), pages 1-28, October.
  106. Alon, Anna & Dwyer, Peggy D., 2014. "Early Adoption of IFRS as a Strategic Response to Transnational and Local Influences," The International Journal of Accounting, Elsevier, vol. 49(3), pages 348-370.
  107. Yu Gao, 2011. "The Sarbanes‐Oxley Act and the Choice of Bond Market by Foreign Firms," Journal of Accounting Research, Wiley Blackwell, vol. 49(4), pages 933-968, September.
  108. Vivian W. Fang & Michael Iselin & Gaoqing Zhang, 2022. "Consistency as a Means to Comparability: Theory and Evidence," Management Science, INFORMS, vol. 68(6), pages 4279-4300, June.
  109. Megginson, William L. & Ullah, Barkat & Wei, Zuobao, 2014. "State ownership, soft-budget constraints, and cash holdings: Evidence from China’s privatized firms," Journal of Banking & Finance, Elsevier, vol. 48(C), pages 276-291.
  110. Libor Závodný, 2021. "Relevance versus Reliability Trade-off in Financial Reporting among Companies Listed at Visegrad Group Stock Exchanges," European Financial and Accounting Journal, Prague University of Economics and Business, vol. 2021(1), pages 7-24.
  111. Gipper, Brandon, 2021. "The economic effects of expanded compensation disclosures," Journal of Accounting and Economics, Elsevier, vol. 71(1).
  112. Karpuz, Ahmet & Kim, Kirak & Ozkan, Neslihan, 2020. "Does financial reporting regulation influence the value of cash holdings?," Journal of Empirical Finance, Elsevier, vol. 59(C), pages 52-67.
  113. Harakeh, Mostafa, 2020. "Dividend policy and corporate investment under information shocks," Journal of International Financial Markets, Institutions and Money, Elsevier, vol. 65(C).
  114. Christian Gross, 2016. "The Effect of the German Accounting Law Modernization Act on the Comparability of Private Local GAAP and IFRS Firms," Schmalenbach Business Review, Springer;Schmalenbach-Gesellschaft, vol. 17(3), pages 423-460, December.
  115. Lambert Jerman, 2015. "Les Enjeux De L'Application Des Normes Ias-Ifrs : L'Etude Des Preparateurs Des Comptes, Une Perspective De Recherche Encore Inexploree," Post-Print hal-01188736, HAL.
  116. Wang, Yushi & Feng, Yuan & Zhu, Zhangyao & Liu, Jia & Li, Yubin, 2024. "Financial statement comparability and expected default risk," International Review of Financial Analysis, Elsevier, vol. 95(PA).
  117. Kim, Incheol & Miller, Steve & Wan, Hong & Wang, Bin, 2016. "Drivers behind the monitoring effectiveness of global institutional investors: Evidence from earnings management," Journal of Corporate Finance, Elsevier, vol. 40(C), pages 24-46.
  118. Kim, Jinhwan & Olbert, Marcel, 2022. "How does private firm disclosure affect demand for public firm equity? Evidence from the global equity market," Journal of Accounting and Economics, Elsevier, vol. 74(2).
  119. Tseng, Kevin & Zhong, Rong (Irene), 2024. "Standing on the shoulders of giants: Financial reporting comparability and knowledge accumulation," Journal of Accounting and Economics, Elsevier, vol. 78(1).
  120. Nanhee Hong & Junyong Shim, 2019. "The Effect of the Adoption of International Accounting Standards No. 12 (IAS No. 12) for Firms Reporting Losses: Evidence from Korea," Sustainability, MDPI, vol. 11(20), pages 1-24, October.
  121. Chou, Julia & Zaiats, Nataliya & Zhang, Bohui, 2014. "Does auditor choice matter to foreign investors? Evidence from foreign mutual funds worldwide," Journal of Banking & Finance, Elsevier, vol. 46(C), pages 1-20.
  122. Paul A. Griffin & Hyun A. Hong & Ivalina Kalcheva & Jeong‐Bon Kim, 2022. "Shorting activity and stock return predictability: Evidence from a mandatory disclosure shock," Financial Management, Financial Management Association International, vol. 51(1), pages 27-71, March.
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