Citations (25)
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Ahmed Kouki. (2018) IFRS and value relevance. Journal of Applied Accounting Research 19:1, pages 60-80.
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Emmanuel T. De George, Xi Li & Lakshmanan Shivakumar. (2016) A review of the IFRS adoption literature. Review of Accounting Studies 21:3, pages 898-1004.
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Nader Mansouri. (2016) Les déterminants de la gestion des provisions (PRC) après l’adoption des normes IAS/IFRS en France. Question(s) de management n° 12:1, pages 25-42.
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David L. Senteney, Mohammad S. Bazaz & Michael H. Senteney. (2016) Cross-market information transfers of ADR firms: An investigation of emerging market economies. Research in International Business and Finance 37, pages 655-677.
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Abdulkadir Madawaki. 2016. Economics and Political Implications of International Financial Reporting Standards. Economics and Political Implications of International Financial Reporting Standards
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Kamran Ahmed, Keryn Chalmers & Hichem Khlif. (2013) A Meta-analysis of IFRS Adoption Effects. The International Journal of Accounting 48:2, pages 173-217.
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T.J. Atwood, Michael S. Drake, James N. Myers & Linda A. Myers. (2011) Do earnings reported under IFRS tell us more about future earnings and cash flows?. Journal of Accounting and Public Policy 30:2, pages 103-121.
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George Iatridis. (2010) International Financial Reporting Standards and the quality of financial statement information. International Review of Financial Analysis 19:3, pages 193-204.
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John Goodwin, Kamran Ahmed & Richard Heaney. (2008) The Effects of International Financial Reporting Standards on the Accounts and Accounting Quality of Australian Firms: A Retrospective Study. Journal of Contemporary Accounting & Economics 4:2, pages 89-119.
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James J. Maroney, Clodagh McGarry & Ciarán Ó hÓgartaigh. (2008) Familiarity, home bias and investors’ reactions to 20-F reconciliation gains and losses and perceptions of the quality of accounting principles. The British Accounting Review 40:2, pages 103-122.
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Jürgen Ernstberger, Simon Krotter & Christian Stadler. (2014) Analysts’ Forecast Accuracy in Germany: The Effect of Different Accounting Principles and Changes of Accounting Principles. Business Research 1:1, pages 26-53.
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Heibatollah Sami & Haiyan Zhou. (2008) Do auditing standards improve the accounting disclosure and information environment of public companies? Evidence from the emerging markets in China. The International Journal of Accounting 43:2, pages 139-169.
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Khaled Aljifri & Hussein Khasharmeh. (2006) An investigation into the suitability of the international accounting standards to the United Arab Emirates environment. International Business Review 15:5, pages 505-526.
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Juha KinnunenMarkku Koskela. (2003) Who Is Miss World in Cosmetic Earnings Management? A Cross-National Comparison of Small Upward Rounding of Net Income Numbers among Eighteen Countries. Journal of International Accounting Research 2:1, pages 39-68.
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Hannu J. Schadewitz & Markku J. Vieru. (2008) Impact of IFRS Transition Complexity on Audit and Non-Audit Fees: Evidence from Small and Medium-Sized Listed Companies in Finland. SSRN Electronic Journal.
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Dan Hu. (2002) The Usefulness of Financial Statements Under Chinese GAAP vs. IAS: Evidence from the Shanghai Stock Exchange in PRC. SSRN Electronic Journal.
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Juha Kinnunen & Markku Koskela. (2001) Who Is Miss World in Cosmetic Earnings Management? An Analysis of Small Upward Rounding of Net Income Numbers among 18 Countries. SSRN Electronic Journal.
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Emmanuel T. De George, Xi Li & Lakshmanan Shivakumar. (2015) A Review of the IFRS-Adoption Literature. SSRN Electronic Journal.
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Hannu J. Schadewitz & Markku J. Vieru. (2009) Impact of IFRS Transition on Audit and Non-Audit Fees: Evidence from Small and Medium-Sized Listed Companies in Finland. SSRN Electronic Journal.
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