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Accounting and Business Research Volume 44, 2014 - Issue 1
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Original Articles

Mandatory IFRS adoption and the cost of debt in Italy and UK

Nicola MoscarielloDepartment of Economics, University of Naples II, Corso Gran Priorato di Malta 1, 81043Capua (CE), ItalyCorrespondence[email protected]
,
Len SkerrattBrunel Business School, Brunel University, Uxbridge, UB8 3PH, UK
&
Michele PizzoDepartment of Economics, University of Naples II, Corso Gran Priorato di Malta 1, 81043Capua (CE), Italy
Pages 63-82 | Published online: 15 Jan 2014

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Sunay Mutlu. (2020) Accounting quality and the choice of borrowing base restrictions in debt contracts. Accounting and Business Research 50:2, pages 135-178.
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Kyoungwon Mo & Jaehong Lee. (2018) IFRS Adoption and the Choice Between Public and Private Debt: Evidence from South Korea. Emerging Markets Finance and Trade 54:11, pages 2533-2556.
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Roberto Di Pietra. (2017) The Role and Current Status of IFRS in the Completion of National Accounting Rules – Evidence from Italy. Accounting in Europe 14:1-2, pages 121-130.
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Francesco Mazzi, Giovanni Liberatore & Ioannis Tsalavoutas. (2016) Insights on CFOs’ Perceptions about Impairment Testing Under IAS 36. Accounting in Europe 13:3, pages 353-379.
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Ahmed Aboud. (2023) Segmental reporting, accounting enforcement, and analyst forecast dispersion in the European Union. Journal of International Accounting, Auditing and Taxation 53, pages 100583.
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Muhammad Shahin Miah, Mohammad Ariful Islam & Md. Khaled Bin Amir. (2023) Do financing institutions consider operating performance in estimating cost of debt?. Future Business Journal 9:1.
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Joseph Akadeagre Agana, Stephen Zamore & Daniel Domeher. (2023) IFRS adoption: a systematic review of the underlying theories. Journal of Financial Reporting and Accounting.
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Manish Bansal. (2022) Economic consequences of IFRS convergence: evidence from phased manner implementation in India. Journal of Asia Business Studies 17:1, pages 129-148.
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Sami F. Sadaka. (2022) Challenges of IFRS implementation in emerging economies: The case of Lebanon. Accounting History 27:4, pages 497-523.
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Herita Akamah, Stephani Mason & Emily Shafron. (2022) Disincentives to exchange customized local GAAP for IFRS. Journal of Accounting and Public Policy 41:6, pages 107002.
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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 57:3, pages 502-556.
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Yasser Eliwa, Ahmed Aboud & Ahmed Saleh. (2021) ESG practices and the cost of debt: Evidence from EU countries. Critical Perspectives on Accounting 79, pages 102097.
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Adriana Silva, Susana Jorge & Lúcia Lima Rodrigues. (2021) Enforcement and accounting quality in the context of IFRS: is there a gap in the literature?. International Journal of Accounting & Information Management 29:3, pages 345-367.
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İbrahim APAK. (2021) Uluslararası Muhasebe ve Finansal Raporlama Standartları Araştırmaları Üzerine Bir İncelemeA Review on International Accounting and Financial Reporting Standards Researches. Muhasebe ve Finansman Dergisi:91, pages 35-56.
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Pietro Fera & Gianmarco Salzillo. (2021) Earnings quality and the cost of debt for SMEs under severe information asymmetry. Journal of Governance and Regulation 10:3, pages 128-139.
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Pâmela Amado Tristão & Igor Bernardi Sonza. (2021) Increase in Leverage Driven by International Financial Reporting Standards Adoption. Revista de Administração Contemporânea 25:4.
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Costanza Di FabioCostanza Di Fabio. 2021. National Supervision and Income Smoothing in Banks’ Annual Reports. National Supervision and Income Smoothing in Banks’ Annual Reports 1 6 .
Feng-Jui Hsu & Sheng-Hung Chen. (2020) Does corporate social responsibility drive better performance by adopting IFRS? Evidence from emerging market. Journal of Computational and Applied Mathematics 371, pages 112631.
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André Aroldo Freitas de Moura, Aljaohra Altuwaijri & Jairaj Gupta. (2020) Did mandatory IFRS adoption affect the cost of capital in Latin American countries?. Journal of International Accounting, Auditing and Taxation 38, pages 100301.
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Hasan ÖZYAPICI. (2019) TMS 2 STOKLAR STANDARDI’NIN ATIL KAPASİTE ANALİZİNE ETKİSİ. Muhasebe ve Vergi Uygulamaları Dergisi 12:3, pages 651-666.
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Stefania Veltri & Olga Ferraro. (2018) Does other comprehensive income matter in credit-oriented systems? Analyzing the Italian context. Journal of International Accounting, Auditing and Taxation 30, pages 18-31.
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Seraina C. Anagnostopoulou. (2017) Accounting Quality and Loan Pricing: The Effect of Cross-country Differences in Legal Enforcement. The International Journal of Accounting 52:2, pages 178-200.
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Arshad Ali, Saeed Akbar, Phillip Ormrod & Syed Zulfiqar Ali Shah. (2016) The Impact and Implications of International Financial Reporting Standards in the United Kingdom: Evidence from the Alternative Investment Market. Australian Accounting Review 26:4, pages 360-375.
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Shigufta Hena Uzma Shigufta Hena Uzma. (2016) Cost-benefit analysis of IFRS adoption: developed and emerging countries. Journal of Financial Reporting and Accounting 14:2, pages 198-229.
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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 19:01, pages 1650001.
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Jirada Petaibanlue, Martin Walker & Edward Lee. (2015) When did analyst forecast accuracy benefit from increased cross-border comparability following IFRS adoption in the EU?. International Review of Financial Analysis 42, pages 278-291.
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Tamer Elshandidy & Lorenzo Neri. (2015) Corporate Governance, Risk Disclosure Practices, and Market Liquidity: Comparative Evidence from the UK and Italy. Corporate Governance: An International Review 23:4, pages 331-356.
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Irina-Doina Păşcan. (2015) Measuring the Effects of IFRS Adoption on Accounting Quality: A Review. Procedia Economics and Finance 32, pages 580-587.
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Solomon Opare, Muhammad Nurul Houqe & Tony van Zijl. (2019) Meta-Analysis of the Impact of Adoption of IFRS on Financial Feporting Comparability, Market Liquidity, and Cost of Capital. SSRN Electronic Journal.
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