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The introduction of International Accounting Standards in Europe: Implications for international convergence

https://doi.org/10.1080/0963818042000338013
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What this work says

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

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Managerial ownership, accounting choices, and informativeness of earnings
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Incentives versus standards: properties of accounting income in four East Asian countries
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Earnings and dividend informativeness when cash flow rights are separated from voting rights
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Corporate ownership structure and the informativeness of accounting earnings in East Asia
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The conservatism principle and the asymmetric timeliness of earnings1
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The information content of stock markets: why do emerging markets have synchronous stock price movements?
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Earnings management and investor protection: an international comparison
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Law and Finance
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Corporate Ownership Around the World
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IAS Versus U.S. GAAP: Information Asymmetry–Based Evidence from Germany's New Market
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IAS Versus U.S. GAAP: Information Asymmetry–Based Evidence from Germany's New Market
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"Legal Plug-Ins: Cultural Distance, Cross-Listing, and Corporate Governance Reform"
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The Quality of Accruals and Earnings: The Role of Accrual Estimation Errors
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Legal Plug-Ins: Cultural Distance, Cross-Listing, and Corporate Governance Reform
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Response to IASC Discussion Paper: Shaping IASC for the Future
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Earnings Quality
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The Quality of Accruals and Earnings: The Role of Accrual Estimation Errors
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Costs of Equity and Earnings Attributes

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

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Resistance or Change in the Vietnamese Accounting Field?
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Cross-Country Differences in Disclosure Quality: A Study of Fair Value Disclosures by European Real Estate Companies.
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Enforcement of IFRS by Regulatory Oversight Bodies: Modelisation and Empirical Test
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Firm Incentives, Institutional Factors and Accounting Quality: The IFRS Adoption in Brazil
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Fair Value Accounting and Firm Indebtedness Evidence from Business Combinations Under Common Control
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Enforcement of Financial Reporting: A Corporate Governance Perspective
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Credit Supply and Contracting on Hard Information in Debt Markets
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Has IFRS Enhanced Accounting Uniformity?
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Incentives and Institutions in Accounting: Thinking Beyond Standards
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The Historical and Current Status of IFRS Adoption Around the World
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Does Ifrs Improve the Usefulness of Accounting Information in a Code-Law Country?
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The effect of IFRS adoption on bank internationalisation
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Accounting Standard Setting in Two Political Contexts
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The Cash Flow Statement Under IAS/IFRS
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Theoretical Foundations
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The stock price effects of changes in dispersion of investor beliefs during earnings announcements
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Does mandatory IFRS adoption facilitate debt financing?
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International Financial Reporting Standards, institutional infrastructures, and implied cost of equity capital around the world
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Networks of interpretation: An ethnography of the quest for IFRS consistency in a global accounting firm
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Discovering the ‘international’ in accounting and finance
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The Transition to IFRS and the Value Relevance of Financial Statements in Greece
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Stakeholders’ Response to IFRS adoption/ convergence on accounting quality and disclosures: A bibliometric review of Scopus database
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Reversing an impairment loss and earnings management: The role of corporate governance
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Accounting conservatism in a setting of Information Asymmetry between majority and minority shareholders
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The Effect of IFRS Adoption and Investor Protection on Earnings Quality Around the World
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Firm incentives, institutional complexity and the quality of “harmonized” accounting numbers
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Does Mandatory Adoption of IFRS Guarantee Compliance?
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The Effect of IFRS Adoption Conditional Upon the Level of Pre-adoption Divergence
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Impacts of Additional Guidance Provided on International Financial Reporting Standards on the Judgments of Accountants
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Security Returns and Volume Responses Around International Financial Reporting Standards (IFRS) Earnings Announcements
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Accounting Quality and Loan Pricing: The Effect of Cross-country Differences in Legal Enforcement
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Effects of the Adoption of IFRS on the Credit Market: Evidence from Brazil
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Subsidiary Networks and Foreign Subsidiary Performance: A Coopetition Perspective
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IFRS Policy Changes and the Continuation of National Patterns of IFRS Practice
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The Effect of Fair Value Accounting on Firm Public Debt – Evidence from Business Combinations Under Common Control
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Introduction
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Implications of the ‘IAS Regulation’ for Research into the International Differences in Accounting Systems
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On the ‘Review of Structure and Effectiveness of the IFRS Foundation’: theEAA’s Financial Reporting Standards Committee’s View
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Has IFRS Enhanced Accounting Uniformity?
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What about Enforcement? Be Careful What You Wish for, Lest it Come True!
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Constituent Participation and the IASB's International Financial Reporting Interpretations Committee
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Accounting Harmonization and Compliance in Applying IASB Standards: An Empirical Survey about the First Time Adoption of IAS 7 by Italian Listed Groups
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‘Fair Value’ accounting as the normative Fisherian phase of accounting
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Accounting for intellectual capital: a comparative analysis
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The impact of IFRS on net income and equity: evidence from Italian listed companies
inferred← citeshttps://doi.org/10.1108/13581981011033989openalex-snapshot
Fair value accounting and intangible assets
inferred← citeshttps://doi.org/10.1108/14013380910948090openalex-snapshot
Construction of intellectual capital – the case of purchase analysis
inferred← citeshttps://doi.org/10.1108/14757701111155798openalex-snapshot
Do IFRS provide better information about intangibles in Europe?
inferred← citeshttps://doi.org/10.1108/1475770lllll55798openalex-snapshot
Do IFRS provide better information about intangibles in Europe
inferred← citeshttps://doi.org/10.1108/17439131111144478openalex-snapshot
The impact of IFRS implementation on Greek listed companies
inferred← citeshttps://doi.org/10.1108/18325910810878964openalex-snapshot
Institutional differences in EU countries and their relationship with earnings management differences
inferred← citeshttps://doi.org/10.1108/19852511111173112openalex-snapshot
Defining goodwill: a practice perspective
inferred← citeshttps://doi.org/10.1108/20421161111107868openalex-snapshot
A story about IAS/IFRS implementation in Romania
inferred← citeshttps://doi.org/10.1108/aaaj-03-2013-1297openalex-snapshot
GAAP convergence or convergence Gap: unfolding ten years of accounting change
inferred← citeshttps://doi.org/10.1108/ara-03-2021-0058openalex-snapshot
The usefulness of IFRS-compliant reports: perceptions of Sri Lankan investors and lenders
inferred← citeshttps://doi.org/10.1108/ijaim-11-2015-0075openalex-snapshot
IFRS and accounting quality: legal origin, regional, and disclosure impacts
inferred← citeshttps://doi.org/10.1108/ijaim.2011.36619baa.003openalex-snapshot
The context of the possible IFRS for SMES implementation in Romania: an exploratory study
inferred← citeshttps://doi.org/10.1108/ijmf-04-2014-0040openalex-snapshot
IFRS adoption in ASEAN countries
inferred← citeshttps://doi.org/10.1108/jal-01-2025-0044openalex-snapshot
Financial reporting implications for adopting two-tier accounting standards: International Financial Reporting Standards (IFRS) and IFRS for small- and medium-sized enterprises
inferred← citeshttps://doi.org/10.1108/mf-01-2010-0007openalex-snapshot
The explanatory power of earnings for stock returns in the pre‐ and post‐IFRS era
inferred← citeshttps://doi.org/10.1108/s1479-351220150000029004openalex-snapshot
An Integrated Institutional Perspective
inferred← citeshttps://doi.org/10.1108/s1479-351220150000029015openalex-snapshot
Adoption of Anglo-American Models of Corporate Governance and Financial Reporting in China
inferred← citeshttps://doi.org/10.1108/s1479-351220150000029021openalex-snapshot
References
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Institutional Differences and International Private Debt Markets: A Test Using Mandatory IFRS Adoption
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Relative Effects of IFRS Adoption and IFRS Convergence on Financial Statement Comparability
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Accounting Research in Abacus, A&F, AAR, and AJM from 2008–2015: A Review and Research Agenda
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The Influence of Improvements in Accounting Standards on Earnings Management: The Case of IFRS
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The Impact of Improvements in Institutional Oversight on IFRS Accrual Quality in Europe
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The Impact of Corporate Governance Quality on Earnings Management: Evidence from European Companies Cross‐listed in the US
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The Perceptions and Determinants of Auditing and Reporting Quality in the Asia‐Pacific Region
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Relationship Between Controlling Shareholders’ Participation in Share Pledging and Accounting Conservatism in China
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Auditor–Client Interactions in the Changed UK Regulatory Environment – A Revised Grounded Theory Model
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A true and fair view of the principles/rules debate
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Perceptions of the true and fair view concept: an empirical investigation
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Achieving High Quality, Comparable Financial Reporting: A Review of Independent Enforcement Bodies in Australia and the United Kingdom
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An Investigation of the Relationship between Use of International Accounting Standards and Source of Company Finance in G ermany
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Stock market synchronicity – an alternative approach to assessing the information impact of Australian IFRS
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The Value Relevance of Accounting Income Reported by DAX‐30 German Companies
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Mandatory Adoption of IASB Standards: Value Relevance and Country‐Specific Factors
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Does Mandatory IFRS Adoption Improve the Information Environment?*
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Measuring Country Differences in Enforcement of Accounting Standards: An Audit and Enforcement Proxy
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Determinants and Valuation Implications of Compulsory Stock Option Disclosures in a Weak Regulatory Setting—The Case of France
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IFRS and Secrecy: Assessing Accounting Value Relevance Across Africa
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The EMU Integration Structure and the Spillover Dynamics Towards the IAS Harmonization
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Informativeness vs. Opportunism: Evidence from the Choice of GAAP for Parent Company Accounts of IFRS Adopters in the United Kingdom
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Exame do comportamento dos accruals discricionários a partir do reconhecimento posterior de perdas por impairment
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Normatização contábil baseada em princípios ou em regras?: Benefícios, custos, oportunidades e riscos
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Efeitos da adoçao mandatória do IFRS para o mercado de crédito no Brasil
inferred← citeshttps://doi.org/10.1177/0148558x11409151openalex-snapshot
The Amendment of IAS 39
inferred← citeshttps://doi.org/10.12735/jfe.v1i3p01openalex-snapshot
International Applicability of Corporate Failure Risk Models Based on Financial Statement Information: Comparisons across European Countries
inferred← citeshttps://doi.org/10.12785/jeraa/020104openalex-snapshot
The Ruling Eactors on the Effectiveness of Accounting Standards to Improve the Quality of Accounting Information (Rules Versus Principles): An Empirical Study
inferred← citeshttps://doi.org/10.13140/rg.2.2.13427.96806openalex-snapshot
Accounting and Innovation: Evidence from External Disclosure and Internal Management Control Systems.
inferred← citeshttps://doi.org/10.13140/rg.2.2.16907.72482openalex-snapshot
The Impact of National Culture and Institutions on Goodwill- Impairment Practices across IFRS-adopting Nations
inferred← citeshttps://doi.org/10.13165/ie-22-16-2-01openalex-snapshot
inferred← citeshttps://doi.org/10.1353/jda.2016.0138openalex-snapshot
Sustainable financial reporting practice in Australian companies - does quality matter?
inferred← citeshttps://doi.org/10.1501/sbfder_0000002048openalex-snapshot
Internatıonal Fınancıal Reportıng Standards X For Small And Medıum Sızed Entıtıes And The Turkısh Case
inferred← citeshttps://doi.org/10.1504/ijmfa.2009.025364openalex-snapshot
Growing tendency to harmonisation with IFRS: some evidences from Turkey
inferred← citeshttps://doi.org/10.1504/ijmfa.2010.032487openalex-snapshot
The transition from the Greek accounting system to IFRS: evidence from the manufacturing sector
inferred← citeshttps://doi.org/10.1504/ijmfa.2010.032489openalex-snapshot
An empirical investigation of Greek firms' compliance to IFRS disclosure requirements
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Investigating the relationship between the elements of the IFRS conversion cost in the context of small island economies (Mauritius)
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Principal differences in financial reporting bases in the Czech Republic: comparison of IFRSs and Czech accounting standards requirements
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