Reference health
Assessing the Financial Reporting Consequences of Conversion to IFRS: The Case of Equity-Based Compensation
37/37 checkable references clean · checked 2026-08-17
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.
11 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 37 checked references that resolve
resolves10.1016/s0165-4101(98)00040-8
Revaluations of fixed assets and future firm performance: Evidence from the UK
resolves10.2308/accr.2004.79.2.251
SFAS No. 123 Stock-Based Compensation Expense and Equity Market Values
resolves10.2139/ssrn.1460859
Does Mandatory Adoption of International Financial Reporting Standards Improve Accounting Quality? Preliminary Evidence
resolves10.1016/0165-4101(95)00396-z
Stock market valuation of gains and losses on commercial banks' investment securities An empirical analysis
resolves10.1016/s0165-4101(01)00019-2
The relevance of the value relevance literature for financial accounting standard setting: another view
resolves10.1177/0148558x0502000201
Comparative Value Relevance Among German, U.S., and International Accounting Standards: A German Stock Market Perspective
resolves10.2139/ssrn.1012306
The Determinants and Consequences of Changes in Executive Option-Based Compensation Around the Issuance of SFAS 123R
resolves10.1007/s11142-007-9066-8
Evidence of differing market responses to beating analysts’ targets through tax expense decreases
resolves10.2139/ssrn.1357331
Global Accounting Convergence and the Potential Adoption of IFRS by the United States: An Analysis of Economic and Policy Factors
resolves10.2308/acch.2002.16.1.1
Accounting for Tax Benefits of Employee Stock Options and Implications for Research
resolves10.1016/j.accfor.2005.09.001
The quality of fair value measures for property, plant, and equipment
resolves10.2308/accr.2004.79.2.453
Fair Values, Income Measurement, and Bank Analysts' Risk and Valuation Judgments
resolves10.1506/ml46-8401-6222-4642
Employee Stock Option Fair‐Value Estimates: Do Managerial Discretion and Incentives Explain Accuracy?*
resolves10.1016/s0165-4101(01)00029-5
The relevance of the value-relevance literature for financial accounting standard setting
resolves10.1007/s11142-007-9049-9
Financial statement effects of adopting international accounting standards: the case of Germany
resolves10.1111/j.1475-679x.2005.00189.x
The Ability of Earnings to Predict Future Operating Cash Flows Has Been Increasing—Not Decreasing
resolves10.1007/s11142-006-9008-x
Which approach to accounting for employee stock options best reflects market pricing?
resolves10.1016/j.aos.2009.04.003
The crisis of fair-value accounting: Making sense of the recent debate
resolves10.2308/acch.1999.13.4.413
Accounting-Based Valuation: Impact on Business Practices and Research
resolves10.1016/s1052-0457(05)18007-2
The Analysis of SFAS No. 109’s Usefulness in Predicting Future Cash Flows from a Conceptual Framework Perspective
resolves10.2139/ssrn.2603726
Expensing Performance-Vested Executive Stock Options: Is There Underreporting Under IFRS 2?
resolves10.2308/accr.2006.81.3.589
The Persistence, Forecasting, and Valuation Implications of the Tax Change Component of Earnings
The 11 references without a DOI — listed, not checked
no DOI — not checkedFair value accounting: Evidence from investment securities and the market valuation of banks
no DOI — not checkedValue-relevance of banks' fair value disclosures under SFAS No. 107
no DOI — not checkedref26
no DOI — not checkedShare-Based Payment.? International Financial Reporting Standard (IFRS) 2
no DOI — not checkedref36
no DOI — not checkedref37
no DOI — not checkedref39
no DOI — not checkedRegression standard errors in clustered samples
no DOI — not checkedAcceptance From Foreign Private Issuers of Financial Statements Prepared in Accordance With International Financial Reporting Standards Without Reconciliation to U.S. GAAP
no DOI — not checkedref45
no DOI — not checkedSeemingly unrelated estimation and the cluster-adjusted sandwich estimator
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