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Identifying Consequences of Mandatory IFRS Adoption: The Role of Selection Effects

https://doi.org/10.2139/ssrn.2816616
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30/30 checkable references clean · checked 2026-08-04

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.

4 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 30 checked references that resolve
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Semiparametric Difference-in-Differences Estimators
resolves10.1080/09638180.2010.506285
The Impact of Mandatory IFRS Adoption on Equity Valuation of Accounting Numbers for Security Investors in the EU
resolves10.1111/j.1911-3846.2012.01193.x
Does Mandatory Adoption of IFRS Improve Accounting Quality? Preliminary Evidence
resolves10.1016/s1386-4181(01)00024-6
Illiquidity and stock returns: cross-section and time-series effects
resolves10.2307/j.ctvcm4j72
Mostly Harmless Econometrics
resolves10.1016/j.jacceco.2013.11.002
Disentangling mandatory IFRS reporting and changes in enforcement
resolves10.1162/003355304772839588
How Much Should We Trust Differences-In-Differences Estimates?
resolves10.2139/ssrn.1381242
Mandatory IFRS Reporting and Stock Price Informativeness
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
resolves10.1111/j.1475-679x.2010.00390.x
The Effect of Mandatory IFRS Adoption on Financial Analysts’ Information Environment
resolves10.1080/17449480.2010.511896
Have IFRS Affected Earnings Management in the European Union?
resolves10.1086/262026
Understanding Risk and Return
resolves10.1016/j.jacceco.2013.10.007
Mandatory IFRS reporting and changes in enforcement
resolves10.17310/ntj.2015.2.04
DIFFERENCE-IN-DIFFERENCES METHODS IN PUBLIC FINANCE
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
resolves10.1007/s11142-016-9363-1
A review of the IFRS adoption literature
resolves10.1016/j.jacceco.2011.02.001
The impact of mandatory IFRS adoption on foreign mutual fund ownership: The role of comparability
resolves10.1111/j.1467-6281.2006.00209.x
Effects of database choice on international accounting research
resolves10.2308/accr.2010.85.2.483
Correcting for Cross-Sectional and Time-Series Dependence in Accounting Research
resolves10.2139/ssrn.2903679
How Badly Do Listed Firms Want to Avoid IFRS? Delisting Decisions in the Post-IFRS Adoption Period
resolves10.2139/ssrn.2533959
Why Do Firms Go Grey? Evidence on the Costs of IFRS Compliance and Enforcement
resolves10.1596/1813-9450-4978
Governance Matters VIII: Aggregate And Individual Governance Indicators 1996-2008
resolves10.1016/j.jacceco.2008.01.001
Why do firms go dark? Causes and economic consequences of voluntary SEC deregistrations
resolves10.1111/1475-679x.12115
The Economics of Disclosure and Financial Reporting Regulation: Evidence and Suggestions for Future Research
resolves10.1093/rfs/hhn053
Estimating Standard Errors in Finance Panel Data Sets: Comparing Approaches
resolves10.1080/09638180701706732
IFRS Adoption and Accounting Quality: A Review
resolves10.2307/1912934
A Heteroskedasticity-Consistent Covariance Matrix Estimator and a Direct Test for Heteroskedasticity
resolves10.1016/j.jaccpubpol.2015.11.007
“In the Literature” but wrong: Switzerland and the adoption of IFRS
The 4 references without a DOI — listed, not checked
no DOI — not checkedThe Value of the SEC's Accounting Disclosure Requirements
no DOI — not checkedCauses and Consequences of a Voluntary Turn Away from IFRS to Local GAAP
no DOI — not checkedThe Effect of the 1933 Securities Act on Investor Information and the Performance of New Issues
no DOI — not checkedref34
What this badge says. CiteStamped means the CHECKABLE references of this work were clean at the dated check: each resolved to a known work in a public registry, and none carried a retraction notice at that time. It says nothing about the quality, findings, or importance of the work itself, and nothing about references deposited without a DOI.

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