Reference health
A review of the IFRS adoption literature
199/199 checkable references clean · checked 2026-08-03
Every reference with a DOI in the deposited reference list resolved to a known work in Crossref or DataCite at the dated check, and none carried a retraction, withdrawal, or removal notice.
31 without a DOI — not checked. A reference deposited without a DOI is never matched by title or guessed at; it stays outside the checked set, and this line discloses that.
The 199 checked references that resolve
resolves10.1093/rfs/13.3.479
Forcing Firms to Talk: Financial Disclosure Regulation and Externalities
resolves10.1111/j.1911-3846.2012.01193.x
Does Mandatory Adoption of IFRS Improve Accounting Quality? Preliminary Evidence
resolves10.2308/accr.2005.80.2.373
The Effects of Accelerated Revenue Recognition on Earnings Management and Earnings Informativeness: Evidence from SEC Staff Accounting Bulletin No. 101
resolves10.1016/j.jacceco.2010.10.001
The role of information and financial reporting in corporate governance and debt contracting
resolves10.2308/accr.2002.77.1.107
An Exploratory Study of the Valuation Properties of Cross-Listed Firms' IAS and U.S. GAAP Earnings and Book Values
resolves10.1111/1475-679X.00020
Domestic Accounting Standards, International Accounting Standards, and the Predictability of Earnings
resolves10.1080/09638189600000039
Capital market reactions to earnings announcements: empirical evidence on the difference in the information content of IAS-based earnings and EC-Directives-based earnings
resolves10.1016/j.jfineco.2013.03.012
Externalities of public firm presence: Evidence from private firms' investment decisions
resolves10.1353/pfs.2001.0002
Infrastructure Requirements for an Economically Efficient System of Public Financial Reporting and Disclosure
resolves10.1080/00014788.2006.9730040
International Financial Reporting Standards (IFRS): pros and cons for investors
resolves10.1016/j.jacceco.2011.11.005
Audited financial reporting and voluntary disclosure as complements: A test of the Confirmation Hypothesis
resolves10.1016/S0165-4101(00)00012-4
The effect of international institutional factors on properties of accounting earnings
resolves10.1111/1475-679X.12095
Contractibility and Transparency of Financial Statement Information Prepared Under IFRS: Evidence from Debt Contracts Around IFRS Adoption
resolves10.1016/j.jacceco.2003.10.003
Incentives versus standards: properties of accounting income in four East Asian countries
resolves10.1016/j.jacceco.2004.04.001
Earnings quality in UK private firms: comparative loss recognition timeliness
resolves10.2307/2491205
Sensitivity, Precision, and Linear Aggregation of Signals for Performance Evaluation
resolves10.1111/j.1911-3846.2011.01066.x
Equity Incentives and Long-Term Value Created by SG&A Expenditure*
resolves10.1016/S0165-4101(01)00019-2
The relevance of the value relevance literature for financial accounting standard setting: another view
resolves10.1016/S0165-4101(98)00038-X
International accounting harmonization and global equity markets
resolves10.1016/j.jacceco.2013.11.002
Disentangling mandatory IFRS reporting and changes in enforcement
resolves10.1016/j.jacceco.2012.03.001
Are IFRS-based and US GAAP-based accounting amounts comparable?
resolves10.1111/jbfa.12067
Relevance of Differences between Net Income based on IFRS and Domestic Standards for European Firms
resolves10.1177/0148558X0502000201
Comparative Value Relevance Among German, U.S., and International Accounting Standards: A German Stock Market Perspective
resolves10.2308/accr.2003.78.1.119
The Effects of Debt Contracting on Voluntary Accounting Method Changes
resolves10.1016/j.jaccpubpol.2014.10.002
Macroeconomic evidence on the impact of mandatory IFRS adoption on equity and debt markets
resolves10.1016/j.jacceco.2009.09.001
How does financial reporting quality relate to investment efficiency?
resolves10.1111/1475-679X.00037
A Re‐examination of Disclosure Level and the Expected Cost of Equity Capital
resolves10.1111/j.1475-679X.2004.00157.x
Accounting Choice, Home Bias, and U.S. Investment in Non‐U.S. Firms
resolves10.1111/1911-3846.12002
Mandatory <scp>IFRS</scp> Adoption and Financial Statement Comparability
resolves10.1111/jbfa.12066
Measuring Country Differences in Enforcement of Accounting Standards: An Audit and Enforcement Proxy
resolves10.1080/09638180.2012.718487
Intended and Unintended Consequences of Mandatory IFRS Adoption: A Review of Extant Evidence and Suggestions for Future Research
resolves10.1016/j.jacceco.2003.09.005
Financial accounting information, organizational complexity and corporate governance systems
resolves10.1111/j.1475-679X.2010.00390.x
The Effect of Mandatory IFRS Adoption on Financial Analysts’ Information Environment
resolves10.1177/0312896211404571
Changes in value relevance of accounting information upon IFRS adoption: Evidence from Australia
resolves10.1111/j.1467-629X.2010.00364.x
Does a goodwill impairment regime better reflect the underlying economic attributes of goodwill?
resolves10.2308/acch-50483
Does Mandatory IFRS Adoption Affect the Credit Ratings of Foreign Firms Cross-Listed in the U.S.?
resolves10.1016/j.jacceco.2010.02.001
Will a departure from tax-based accounting encourage tax noncompliance? Archival evidence from a transition economy
resolves10.2308/jiar-51031
The Effects of Financial Reporting on Bank Loan Contracting in Global Markets: Evidence from Mandatory IFRS Adoption
resolves10.2308/accr-50893
The Impact of Eliminating the Form 20-F Reconciliation on Shareholder Wealth: Evidence from U.S. Cross-Listed Firms
resolves10.1506/car.25.1.1
Trading Volume Reaction to the Earnings Reconciliation from IAS to U. S. GAAP*
resolves10.1111/j.1911-3846.2012.01168.x
The Impact of Firm Characteristics on Trading Volume Reaction to the Earnings Reconciliation from IFRS to U.S. GAAP*
resolves10.2308/accr-50384
Externalities of Mandatory IFRS Adoption: Evidence from Cross-Border Spillover Effects of Financial Information on Investment Efficiency
resolves10.1080/09638180903384684
The Impact of Regulatory Enforcement and Audit upon IFRS Compliance – Evidence from China
resolves10.1111/j.1835-2561.2008.0029.x
The adoption of IFRS in Australia: The case of AASB 138 (IAS 38) Intangible Assets
resolves10.1007/s11142-012-9202-y
Why do firms rarely adopt IFRS voluntarily? Academics find significant benefits and the costs appear to be low
resolves10.1111/j.1475-679X.2009.00345.x
Do IFRS Reconciliations Convey Information? The Effect of Debt Contracting
resolves10.1080/09638180.2015.1009144
Incentives or Standards: What Determines Accounting Quality Changes around IFRS Adoption?
resolves10.1007/s11142-013-9232-0
Does fair value accounting for non-financial assets pass the market test?
resolves10.1111/1467-629X.00081
Auditor conservatism and voluntary disclosure: Evidence from the Year 2000 systems issue
resolves10.1016/0304-405X(88)90072-4
Equilibrium pricing and portfolio composition in the presence of uncertain parameters
resolves10.1111/j.1475-679X.2007.00226.x
Home Bias, Foreign Mutual Fund Holdings, and the Voluntary Adoption of International Accounting Standards
resolves10.1111/j.1468-5957.2006.00611.x
Economic Benefits of Adopting IFRS or US‐GAAP – Have the Expected Cost of Equity Capital Really Decreased?
resolves10.1111/j.1475-679X.2008.00306.x
Mandatory IFRS Reporting around the World: Early Evidence on the Economic Consequences
resolves10.1111/1475-679X.12005
Adopting a Label: Heterogeneity in the Economic Consequences Around IAS/IFRS Adoptions
resolves10.1016/j.jacceco.2010.09.001
Understanding earnings quality: A review of the proxies, their determinants and their consequences
resolves10.1016/j.jacceco.2011.02.001
The impact of mandatory IFRS adoption on foreign mutual fund ownership: The role of comparability
resolves10.1111/1468-0262.00208
Term Structures of Credit Spreads with Incomplete Accounting Information
resolves10.1080/0963818042000216839
Fair value accounting in the agricultural sector: some implications for international accounting harmonization
resolves10.1111/1475-679X.12076
Foreign Institutional Ownership and the Global Convergence of Financial Reporting Practices
resolves10.1016/0165-4101(81)90003-3
Intra-industry information transfers associated with earnings releases
resolves10.1111/1911-3846.12176
The Role of Similar Accounting Standards in Cross‐Border Mergers and Acquisitions
resolves10.1016/0165-4101(92)90004-L
An earnings prediction approach to examining intercompany information transfers
resolves10.1111/j.1468-5957.2011.02242.x
Mandatory IFRS Adoption and Accounting Quality of European Banks
resolves10.2307/2491310
On the Frequency, Quality, and Informationl Role of Mandatory Financial Reports
resolves10.1080/09638180.2012.701796
Lobbying on Accounting Standards: Evidence from IFRS 2 on Share-Based Payments
resolves10.2308/accr.2010.85.2.483
Correcting for Cross-Sectional and Time-Series Dependence in Accounting Research
resolves10.1111/j.1467-629X.2009.00310.x
Governance regulatory changes, International Financial Reporting Standards adoption, and New Zealand audit and non‐audit fees: empirical evidence
resolves10.2308/acch.2010.24.3.355
Global Accounting Convergence and the Potential Adoption of IFRS by the U.S. (Part I): Conceptual Underpinnings and Economic Analysis
resolves10.1080/09638181003687877
The Adoption of IFRS 3: The Effects of Managerial Discretion and Stock Market Reactions
resolves10.1016/S0165-4101(99)00003-8
The market valuation of IAS versus US-GAAP accounting measures using Form 20-F reconciliations
resolves10.1111/j.1911-3846.2011.01113.x
Challenges for Implementation of Fair Value Accounting in Emerging Markets: Evidence from China*
resolves10.1016/S0165-4101(01)00029-5
The relevance of the value-relevance literature for financial accounting standard setting
resolves10.2308/accr-50442
Does Mandatory Adoption of International Financial Reporting Standards Decrease the Voting Premium for Dual-Class Shares?
resolves10.1007/s11142-009-9108-5
Market reaction to and valuation of IFRS reconciliation adjustments: first evidence from the UK
resolves10.1111/j.1911-3846.2012.01159.x
Does Mandatory IFRS Adoption Improve the Information Environment?*
resolves10.1111/1911-3846.12088
The Impact of <scp>IAS</scp> No. 27 on the Market's Ability to Anticipate Future Earnings
resolves10.1007/s11142-007-9049-9
Financial statement effects of adopting international accounting standards: the case of Germany
resolves10.1007/s11142-015-9335-x
Recognition versus disclosure: evidence from fair value of investment property
resolves10.2308/acch.2010.24.1.139
A Research-Based Perspective on the SEC’s Proposed Rule—Roadmap for the Potential Use of Financial Statements Prepared in Accordance with International Financial Reporting Standards (IFRS) by U.S. Issuers
resolves10.1057/jibs.2014.33
International evidence on the impact of adopting English as an external reporting language
resolves10.1111/j.1467-629X.2006.00186.x
Australia's switch to international financial reporting standards: a perspective from account preparers
resolves10.1016/S0304-405X(97)00023-8
Why is there a home bias? An analysis of foreign portfolio equity ownership in Japan
resolves10.1016/j.jacceco.2011.05.001
Does eliminating the Form 20-F reconciliation from IFRS to U.S. GAAP have capital market consequences?
resolves10.1007/s11142-012-9190-y
IFRS reporting, firm-specific information flows, and institutional environments: international evidence
resolves10.1007/s11142-011-9148-5
The voluntary adoption of International Financial Reporting Standards and loan contracting around the world
resolves10.1080/09638180020025330
To whom are IAS earnings informative? Domestic versus foreign shareholders' perspectives
resolves10.2139/ssrn.2444274
Effect of Mandatory IFRS Adoption on Accounting-Based Prediction Models for CDS Spreads
resolves10.1177/0312896213511089
Costs of mandatory international financial reporting standards: Evidence of reduced accrual reliability
resolves10.2307/2491081
An Analysis of the use of Accounting and Market Measures of Performance in Executive Compensation Contracts
resolves10.1016/j.jacceco.2011.04.002
The information content of annual earnings announcements and mandatory adoption of IFRS
resolves10.2139/ssrn.1676937
Earnings Comovement and Accounting Comparability: The Effects of Mandatory IFRS Adoption
resolves10.1016/j.jacceco.2015.09.002
Textual analysis and international financial reporting: Large sample evidence
resolves10.1111/j.1467-629X.2008.00283.x
Impact of International Financial Reporting Standard adoption on key financial ratios
resolves10.1016/j.aos.2009.04.003
The crisis of fair-value accounting: Making sense of the recent debate
resolves10.1111/j.1475-679X.2003.00111.x
IAS Versus U.S. GAAP: Information Asymmetry–Based Evidence from Germany's New Market
resolves10.1111/1475-679X.12115
The Economics of Disclosure and Financial Reporting Regulation: Evidence and Suggestions for Future Research
resolves10.2308/accr.2010.85.2.607
Does Mandatory Adoption of International Financial Reporting Standards in the European Union Reduce the Cost of Equity Capital?
resolves10.2308/accr-50687
The Effect of Fair Value versus Historical Cost Reporting Model on Analyst Forecast Accuracy
resolves10.2308/jiar-10215
The Cross-Country Comparability of IFRS Earnings and Book Values: Evidence from France and Germany
resolves10.1016/j.jaccpubpol.2013.06.006
IAS 39 reclassification choice and analyst earnings forecast properties
resolves10.1016/j.jaccpubpol.2012.10.006
Does accounting quality change following a switch from U.S. GAAP to IFRS? Evidence from Germany
resolves10.1111/1475-679X.12082
Do Improvements in the Information Environment Enhance Insiders’ Ability to Learn from Outsiders?
resolves10.1177/0148558X13512405
Is Corporate Board More Effective Under IFRS or “It’s Just an Illusion”?
resolves10.2308/acch.2010.24.4.589
Assessing the Financial Reporting Consequences of Conversion to IFRS: The Case of Equity-Based Compensation
resolves10.1287/mnsc.1110.1339
Mandatory Fair Value Accounting and Information Asymmetry: Evidence from the European Real Estate Industry
resolves10.1016/0304-405X(84)90023-0
Corporate financing and investment decisions when firms have information that investors do not have
resolves10.1506/ap.7.4.1
Auditors' Affirmations of Compliance with IFRS around the World: An Exploratory Study*
resolves10.1111/j.1475-679X.2012.00453.x
Mandatory IFRS Adoption and the Contractual Usefulness of Accounting Information in Executive Compensation
resolves10.1093/rfs/hhn053
Estimating Standard Errors in Finance Panel Data Sets: Comparing Approaches
resolves10.1080/00014788.2011.575002
The European IFRS experiment: objectives, research challenges and some early evidence
resolves10.2308/acch-50772
The Market Reaction to SEC IFRS-Related Announcements: The Case of American Depository Receipt (ADR) Firms in the U.S.
resolves10.1080/09638180.2010.496547
Fair Value or Cost Model? Drivers of Choice for IAS 40 in the Real Estate Industry
resolves10.1016/j.intacc.2010.04.007
IFRS adoption in Europe and investment-cash flow sensitivity: Outsider versus insider economies
resolves10.1016/j.jaccpubpol.2011.07.001
IFRS and the regulatory environment: The case of U.S. investor allocation choice
resolves10.1080/00014788.2013.785683
The role of financial reporting in debt contracting and in stewardship
resolves10.2308/accr-50643
Information Environment and the Investment Decisions of Multinational Corporations
resolves10.1016/S0020-7063(01)00092-9
Accounting for brands in France and Germany compared with IAS 38 (intangible assets)
resolves10.1111/j.1475-679X.2011.00422.x
Analyst Following and Forecast Accuracy After Mandated IFRS Adoptions
resolves10.1111/j.1467-629X.2011.00438.x
Information content of earnings announcements in the New Zealand equity market, a longitudinal analysis
resolves10.1016/S0165-4101(99)00004-X
Are 20-F reconciliations between IAS and US-GAAP value-relevant? A discussion
resolves10.1016/j.intacc.2014.10.001
IFRS and the Use of Accounting-Based Performance Measures in Executive Pay
resolves10.1111/1475-679X.12055
Accounting Standards Harmonization and Financial Statement Comparability: Evidence from Transnational Information Transfer
resolves10.1111/j.1475-679X.2010.00392.x
Timing Equity Issuance in Response to Information Asymmetry Arising from IFRS Adoption in Australia and Europe
resolves10.2308/accr.2009.84.4.1281
The Voluntary Adoption of Internationally Recognized Accounting Standards and Firm Internal Performance Evaluation
resolves10.1016/j.jacceco.2007.06.002
The contracting benefits of accounting conservatism to lenders and borrowers
The 31 references without a DOI — listed, not checked
no DOI — not checkedBhat, G., Callen, J. L., & Segal, D. (2015). Testing the transparency implications of mandatory IFRS adoption: The spread/maturity relation of credit default swaps. Management Science (forthcoming).
no DOI — not checkedBiddle, G. C., Callahan, C. M., Hong, H. A., & Knowles, R. L. (2013). Do adoptions of international financial reporting standards enhance capital investment efficiency? Working paper (November 2013). http://ssrn.com/abstract=2353693 .
no DOI — not checkedBruggemann, U., Daske, H., Homburg, C., & Pope, P. F. (2012). How do individual investors react to global IFRS adoption? Working paper (August 2012). SSRN: http://ssrn.com/abstract=1458944 .
no DOI — not checkedCox, C. (2014). How America’s Participation in International Financial Reporting Standards Was Lost. In Speech to the 33rd annual SEC and financial reporting institute conference, June 5, 2014. http://dev.cfla-acfl.ca/wp-content/uploads/2014/06/Cox_IFRS_speech-Jun05141.pdf .
no DOI — not checkedDe George, E. T. (2015). Accounting harmonization and equity market contagion. Working paper (April 2015).
no DOI — not checkedDeFond, M. L., Erkens, D., & Zhang, J. (2016). Does PSM really eliminate the big N audit quality effect? Working paper, University of Southern California.
no DOI — not checkedDiehl, K. A. (2010). The real cost of IFRS: The relationship between IFRS implementation and audit, tax, and other auditor fees. International Research Journal of Finance & Economics, 37, 96–101.
no DOI — not checkedDonelson, D. C., Jennings, R., & McInnis, J. M. (2015). Debt contracting and financial reporting: Evidence from survey of commercial lenders. Working paper, University of Texas at Austin.
no DOI — not checkedFiechter, P., & Novotny-Farkas, Z. (2015). Fair value categorization under-IFRS, institutional environment and the value relevance of fair values. Working paper, Social Science Research Network.
no DOI — not checkedFlorou, A., Kosi, U., & Pope, P. F. (2015). Are international accounting standards more credit relevant than domestic standards. Working paper, Kings College, London.
no DOI — not checkedGoncalves, R., Lopes, R. (2015). Value relevance of biological assets under IFRS. Working paper, University of Porto (March 2015).
no DOI — not checkedICAEW (2015). The effects of mandatory IFRS adoption in the EU: A review of empirical research. In Information for better markets. Institute of Chartered Accountants in England and Wales (forthcoming).
no DOI — not checkedInternational Accounting Standards Board (IASB). (2002). International Accounting Standards Committee Foundation, Annual Report 2002 (London).
no DOI — not checkedJarolim, N., & Oppinger, C. (2012). Fair value accounting in times of financial crisis. Journal of Finance and Risk Perspectives, 1(1), 67–90.
no DOI — not checkedJayaraman, S., Verdi, R. (2013). The effect of economic integration on accounting comparability: Evidence from the adoption of the euro. Working paper (June 2013). http://papers.ssrn.com/sol3/papers.cfm?abstract_id=2286699 .
no DOI — not checkedKaufmann, D., Kraay, A., & Mastruzzi, M. (2007). Governance matters VI: Aggregate and individual governance indicators 1996–2006. Washington, DC: The World Bank.
no DOI — not checkedLevitt, A. (1998). The importance of high quality accounting standards. Accounting Horizons, 12(2), 79–82.
no DOI — not checkedLi, X., & Yang, H. (2015). Mandatory financial reporting and voluntary disclosure: The effect of mandatory IFRS adoption on management forecasts. The Accounting Review (forthcoming). http://ssrn.com/abstract=2172014 .
no DOI — not checkedLouis, H., & Urcan, O. (2014). The effect of IFRS on cross-border acquisitions. Working paper (July 2014). http://ssrn.com/abstract=2164995 .
no DOI — not checkedLoyeung, A., Matolcsy, Z. P., Weber, J., & Wells, P. A. (2011). An analysis of the accounting errors that arise during the transition to IFRS. Working paper (January 2011). http://ssrn.com/abstract=1752485 .
no DOI — not checkedNaranjo, P., Saavedra, D., & Verdi, R. S. (2014). Financial reporting regulation and financing decisions. Working paper, Social Sciences Research Network.
no DOI — not checkedNobes, C. (2001). GAAP 2001—A survey of national accounting rules benchmarked against international accounting standards. International Forum on Accountancy Development (IFAD).
no DOI — not checkedPlatikanova, P., & Perramon, J. (2012). Economic consequences of the first-time IFRS adoption in Europe. Spanish Journal of Finance and Accounting, 41, 497–519.
no DOI — not checkedPownall, G., & Wieczynska, M. (2012). Deviations from the mandatory adoption of IFRS in the European Union: Implementation, enforcement, incentives, and compliance. Working paper.
no DOI — not checkedSengupta, P. (1998). Corporate disclosure quality and the cost of debt. The Accounting Review, 73(4), 459–474.
no DOI — not checkedShroff, N. (2015). Corporate investment and changes in GAAP. MIT Sloan research paper no. 4972-12. http://ssrn.com/abstract=1977532 .
no DOI — not checkedStojilkovic, M. (2011). Towards a criticism of fair value accounting. Economics and Organization, 8(1), 91–109.
no DOI — not checkedTweedie, D. (2006). Prepared statement of Sir David Tweedie, Chairman of the International Accounting Standards Board before the Economic and Monetary Affairs Committee of the European Parliament. http://www.iasplus.com/resource/0601tweedieeuspeech.pdf .
no DOI — not checkedWatts, R. L., & Zimmerman, J. L. (1986). Positive accounting theory. Englewood Cliffs, NJ: Prentice-Hall.
no DOI — not checkedWebb, R. (2006). Brace yourselves: IFRS will be bumpy. Financial Review, 25(January), 26.
no DOI — not checkedWu, J. S., & Zhang, I. X. (2011). Accounting integration and comparability: Evidence from relative performance evaluation around IFRS adoption. Working paper, University of Rochester.
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