On the public citation graph

Economic consequences of the first-time IFRS introduction in Europe

https://doi.org/10.1080/02102412.2012.10779733
0 signed · 69 inferred · view as graph

Inferred edges come from two machine sources: sweeps of open repository metadata (mostly SSRN and Zenodo), and a bulk OpenAlex citation snapshot. Every row below is labelled with the one it came from. Neither is a complete citation index — absence here is not evidence of absence.

Is this your work? Sign in with ORCID and put your name on the claims that are yours.
Claim with ORCID
Reference health. See whether every reference in this work resolves to a known work and none has been retracted — and get a dated CiteStamped badge you can embed.
See reference health

What this work says

Outgoing claims: the papers this work cites, builds on, or argues with.

inferredcites →https://doi.org/10.1007/s11142-009-9108-5openalex-snapshot
Market reaction to and valuation of IFRS reconciliation adjustments: first evidence from the UK
inferredcites →https://doi.org/10.1007/s11142-016-9375-xopenalex-snapshot
Corporate investment and changes in GAAP
inferredcites →https://doi.org/10.1016/j.jacceco.2011.02.001openalex-snapshot
The impact of mandatory IFRS adoption on foreign mutual fund ownership: The role of comparability
inferredcites →https://doi.org/10.1016/s1386-4181(01)00024-6openalex-snapshot
Illiquidity and stock returns: cross-section and time-series effects
inferredcites →https://doi.org/10.1080/00014788.2006.9730040openalex-snapshot
International Financial Reporting Standards (IFRS): pros and cons for investors
inferredcites →https://doi.org/10.1080/00014788.2006.9730041openalex-snapshot
Discussion of ‘International Financial Reporting Standards (IFRS): pros and cons for investors’
inferredcites →https://doi.org/10.1080/02102412.2008.10779642openalex-snapshot
Conservatism of earnings reported under International Accounting Standards: A comparative study
inferredcites →https://doi.org/10.1080/09638180.2010.506285openalex-snapshot
The Impact of Mandatory IFRS Adoption on Equity Valuation of Accounting Numbers for Security Investors in the EU
inferredcites →https://doi.org/10.1093/rfs/hhn053openalex-snapshot
Estimating Standard Errors in Finance Panel Data Sets: Comparing Approaches
inferredcites →https://doi.org/10.1111/j.1467-6281.2006.00211.xopenalex-snapshot
International financial reporting standards and experts’ perceptions of disclosure quality
inferredcites →https://doi.org/10.1111/j.1467-646x.1989.tb00004.xopenalex-snapshot
The Effects of Financial Disclosure Levels on Firms' Choices among Alternative Foreign Stock Exchange Listings*
inferredcites →https://doi.org/10.1111/j.1475-679x.2007.00226.xopenalex-snapshot
Home Bias, Foreign Mutual Fund Holdings, and the Voluntary Adoption of International Accounting Standards
inferredcites →https://doi.org/10.1111/j.1475-679x.2008.00287.xopenalex-snapshot
International Accounting Standards and Accounting Quality
inferredcites →https://doi.org/10.1111/j.1475-679x.2008.00306.xopenalex-snapshot
Mandatory IFRS Reporting around the World: Early Evidence on the Economic Consequences
inferredcites →https://doi.org/10.1111/j.1475-679x.2009.00345.xopenalex-snapshot
Do IFRS Reconciliations Convey Information? The Effect of Debt Contracting
inferredcites →https://doi.org/10.1111/j.1475-679x.2010.00390.xopenalex-snapshot
The Effect of Mandatory IFRS Adoption on Financial Analysts’ Information Environment
inferredcites →https://doi.org/10.1111/j.1540-6261.1991.tb04620.xopenalex-snapshot
Disclosure, Liquidity, and the Cost of Capital
inferredcites →https://doi.org/10.1111/jbfa.12067openalex-snapshot
Relevance of Differences Between Net Income Based on IFRS and Domestic Standards for European Firms
inferredcites →https://doi.org/10.1163/ej.9789004163300.i-1081.293openalex-snapshot
International Accounting Standards Board
inferredcites →https://doi.org/10.2139/ssrn.1125716openalex-snapshot
Earnings Management and Value Relevance During the Mandatory Transition from Local GAAPs to IFRS in Europe
inferredcites →https://doi.org/10.2139/ssrn.1381242openalex-snapshot
Mandatory IFRS Reporting and Stock Price Informativeness
inferredcites →https://doi.org/10.2139/ssrn.171975openalex-snapshot
The Economic Consequences of Increased Disclosure
inferredcites →https://doi.org/10.2139/ssrn.1735009openalex-snapshot
Strategic Balance Sheet Adjustments Under First-Time IFRS Adoption and the Consequences for Earnings Quality
inferredcites →https://doi.org/10.2139/ssrn.688041openalex-snapshot
International Accounting Standards and Accounting Quality
inferredcites →https://doi.org/10.22004/ag.econ.143268openalex-snapshot
Illiquidity and Stock Returns
inferredcites →https://doi.org/10.2307/2672910openalex-snapshot
The Economic Consequences of Increased Disclosure
inferredcites →https://doi.org/10.2308/accr.2010.85.1.31openalex-snapshot
Market Reaction to the Adoption of IFRS in Europe
inferredcites →https://doi.org/10.2308/accr.2010.85.2.483openalex-snapshot
Correcting for Cross-Sectional and Time-Series Dependence in Accounting Research
inferredcites →https://doi.org/10.2308/jiar.2010.9.1.58openalex-snapshot
Mandating IFRS: Its Impact on the Cost of Equity Capital in Europe
inferredcites →https://doi.org/10.5860/choice.39-5270openalex-snapshot
Financial Accounting Standards Board

What points at this work

Incoming claims: where this work appears in other papers’ reference lists and arguments.

inferred← citeshttps://doi.org/10.2139/ssrn.2664475openalex-extracted
inferred← citeshttps://doi.org/10.2139/ssrn.3319067openalex-extracted
Meta-Analysis of the Impact of Adoption of IFRS on Financial Reporting Comparability, Market Liquidity, and Cost of Capital
inferred← citeshttps://doi.org/10.1007/s11142-016-9363-1openalex-snapshot
A Review of the IFRS-Adoption Literature
inferred← citeshttps://doi.org/10.1007/s43621-024-00487-wopenalex-snapshot
An evaluation of financial statement quality in pre-versus post-IFRS-7 implementation: the case of Iraqi banking industry
inferred← citeshttps://doi.org/10.1016/j.intaccaudtax.2021.100445openalex-snapshot
How do International Financial Reporting Standards affect information asymmetry? The importance of the earnings quality channel
inferred← citeshttps://doi.org/10.1016/j.intaccaudtax.2024.100641openalex-snapshot
Diffusion theory, economic consequences, and adoption of international standards on auditing around the world
inferred← citeshttps://doi.org/10.1016/j.ribaf.2024.102250openalex-snapshot
The effect of voluntary international financial reporting standards adoption on information asymmetry in the stock market: Evidence from Japan
inferred← citeshttps://doi.org/10.1016/s2212-5671(15)01435-5openalex-snapshot
Measuring the Effects of IFRS Adoption on Accounting Quality: A Review
inferred← citeshttps://doi.org/10.1080/02102412.2013.11102926openalex-snapshot
Evolución del conservadurismo de balance con la implantación de las Normas Internacionales de Información Financiera: aplicación al caso de España
inferred← citeshttps://doi.org/10.1080/02102412.2021.1975435openalex-snapshot
Earnings management and country-level characteristics as determinants of stock liquidity in Latin America
inferred← citeshttps://doi.org/10.1080/16081625.2018.1435288openalex-snapshot
Does the improvement in accounting standard IAS/IFRS cure the financial crisis and bank profitability? Evidence from banking sector in Lebanon
inferred← citeshttps://doi.org/10.1108/978-1-80117-440-420211004openalex-snapshot
The Economic Impact of International Financial Reporting Standards (IFRS) Implementation
inferred← citeshttps://doi.org/10.1108/bjm-03-2022-0090openalex-snapshot
The decision to present comparative financial statements in a mandatory IFRS adoption setting
inferred← citeshttps://doi.org/10.1108/ijaim-03-2017-0034openalex-snapshot
A review of the current debate on the determinants and consequences of mandatory IFRS adoption
inferred← citeshttps://doi.org/10.1108/jfra-01-2015-0019openalex-snapshot
Cost-benefit analysis of IFRS adoption: developed and emerging countries
inferred← citeshttps://doi.org/10.1108/jfra-02-2022-0055openalex-snapshot
The impact of IFRS convergence on market liquidity: evidence from India
inferred← citeshttps://doi.org/10.1108/md-11-2016-0812openalex-snapshot
Creating value through the balanced scorecard: how does it work?
inferred← citeshttps://doi.org/10.1111/abac.12237openalex-snapshot
Meta‐analysis of the Impact of Adoption of IFRS on Financial Reporting Comparability, Market Liquidity, and Cost of Capital
inferred← citeshttps://doi.org/10.1504/ijmfa.2023.129862openalex-snapshot
The causes and effects of IFRS adoption speed: diffusion of innovation theory perspective
inferred← citeshttps://doi.org/10.15611/2023.87.9openalex-snapshot
Użyteczność informacji w sprawozdaniu spółek z branży rolno-spożywczej
inferred← citeshttps://doi.org/10.1590/1808-057x201500090openalex-snapshot
Main Consequences of IFRS Adoption: Analysis of Existing Literature and Suggestions for Further Research
inferred← citeshttps://doi.org/10.22209/amr.v4a04.2025openalex-snapshot
Efecto de las NIIF en el valor económico agregado de empresas agropecuarias de Colombia
inferred← citeshttps://doi.org/10.22452/ajap.vol11no1.4openalex-snapshot
IFRS and Investors’ Trading Pattern: A Conceptual Framework
inferred← citeshttps://doi.org/10.22495/cgsrv8i1p2openalex-snapshot
IFRS adoption, information asymmetry and stock liquidity: Moderating effects of corporate governance mechanisms
inferred← citeshttps://doi.org/10.2308/jiar-17-546openalex-snapshot
Liquidity and IFRS Adoption in Canada
inferred← citeshttps://doi.org/10.25161/gg.1(1).2017.05openalex-snapshot
Problem aspects of transformation in financial reporting of business entities in Ukraine
inferred← citeshttps://doi.org/10.25181/esai.v12i1.1099openalex-snapshot
Perbandingan Kinerja Keuangan Koperasi Konvensional Dan Koperasi Syariah Di Kota Bandar Lampung
inferred← citeshttps://doi.org/10.25181/esai.v12i2.1099openalex-snapshot
Dampak Adopsi International Financial Reporting Standards (IFRS) Terhadap Konservatisme Informasi Akuntansi pada Perusahaan di Indonesia
inferred← citeshttps://doi.org/10.26686/wgtn.17144591openalex-snapshot
Capital market effects of adoption of IFRS
inferred← citeshttps://doi.org/10.26686/wgtn.17144591.v1openalex-snapshot
Capital market effects of adoption of IFRS
inferred← citeshttps://doi.org/10.29067/muvu.552024openalex-snapshot
FİNANSAL RAPORLAMA STANDARTLARININ MUHASEBE KALİTESİNE ETKİSİ ÜZERİNE BİR ARAŞTIRMA
inferred← citeshttps://doi.org/10.30798/makuiibf.858635openalex-snapshot
YOLSUZLUK VE MUHASEBE KALİTESİ İLİŞKİSİ
inferred← citeshttps://doi.org/10.31460/mbdd.969869openalex-snapshot
TÜRKİYE’DE FİNANSAL BİLGİ KALİTESİ İLE BANKACILIK SEKTÖRÜ MUHASEBE POLİTİKALARININ EKONOMİK BÜYÜME ÜZERİNDEKİ ETKİSİNE YÖNELİK BİR ARAŞTIRMA
inferred← citeshttps://doi.org/10.37137/1416-009-001-011openalex-snapshot
The Economic Consequences Of Mandatory IFRS Adoption:, The Case Of Arab Countries
inferred← citeshttps://doi.org/10.4018/978-1-4666-9876-5.ch016openalex-snapshot
The Determinants and Financial Statement Effects of IFRS Adoption in Nigeria
inferred← citeshttps://doi.org/10.5430/mos.v4n1p74openalex-snapshot
Analysis of Affecting Factors on IFRS Adoption:Case Study in Iran
inferred← citeshttps://doi.org/10.63201/dshl4148openalex-snapshot
A Linguistic and exegetical investigation of tote in the New Testament
inferred← citeshttps://doi.org/10.63201/pf17-kwh0openalex-snapshot
The Influence of corporate governance, adoption of International Financial Reporting Standards and firm's financial performance on financial reporting quality
inferred← citeshttps://doi.org/10.70675/e1c0c615z712cz4942za910z39d0cebf26b7openalex-snapshot
The convergence of chinese accounting standards with international accounting standards
Editorial review for independent work. ICSAC — the Institute for Complexity Science and Advanced Computing — runs a structured editorial panel for researchers publishing outside journals, and publishes on CiteStamp rails. Submission is free and goes through ORCID: icsacinstitute.org/submit.