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Measuring the Impact of International Financial Reporting Standards on Market Performance of Publicly Traded Companies

https://doi.org/10.2139/ssrn.2113715
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35/35 checkable references clean · checked 2026-08-27

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.

16 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 35 checked references that resolve
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The Effect of Mandatory IFRS Adoption on Financial Analysts’ Information Environment
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Mandatory IFRS Reporting around the World: Early Evidence on the Economic Consequences
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The Nature of the Interaction between Mandatory and Voluntary Disclosures
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Measuring and Reporting Income in Europe
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
resolves10.2308/acch.2010.24.4.567
Global Accounting Convergence and the Potential Adoption of IFRS by the U.S. (Part II): Political Factors and Future Scenarios for U.S. Accounting Standards
resolves10.2308/jiar.2011.10.1.61
Soft Adoption and Reporting Incentives: A Study of the Impact of IFRS on Financial Statements in Sweden
resolves10.2308/acch.2009.23.2.121
The European-U.S. “GAAP Gap”: IFRS to U.S. GAAP Form 20-F Reconciliations
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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
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Voluntary Accounting Disclosures by U.S.-Listed Asian Companies
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/acch.2010.24.4.589
Assessing the Financial Reporting Consequences of Conversion to IFRS: The Case of Equity-Based Compensation
resolves10.1016/j.intaccaudtax.2010.12.002
Individual investors’ attitudes toward the acceptance of International Financial Reporting Standards in the United States
resolves10.1080/00014788.2006.9730023
The survival of international differences under IFRS: towards a research agenda
resolves10.1016/j.cpa.2009.11.009
The European Union's accounting policy analyzed from an ethical perspective: The case of petroleum resources, prospecting and evaluation
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resolves10.1016/s0304-405x(02)00151-4
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resolves10.1016/j.adiac.2010.01.001
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resolves10.2308/jiar.2007.6.1.ix
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The 16 references without a DOI — listed, not checked
no DOI — not checkedref2
no DOI — not checkedInstitute of CPAs)
no DOI — not checkedPublic Companies Option to Adopt IFRS
no DOI — not checkedAccounting for the Global and the Local
no DOI — not checkedHighlights of IFRS Research
no DOI — not checkedFASB Chair Seidman Favors
no DOI — not checkedDeloitte -Federation Schools of Accountancy
no DOI — not checkedref20
no DOI — not checkedAnalyzing Financial Statements after Converging International Financial Reporting Standards and US Financial Accounting Standards for Publicly Traded Companies in the US
no DOI — not checkedref28
no DOI — not checkedref29
no DOI — not checkedSurvey Finds Most CPAs Support IFRS Option
no DOI — not checkedFASB Head Urges Decision on International Accounting
no DOI — not checkedInternational Financial Reporting Standards
no DOI — not checkedref44
no DOI — not checkedref51
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