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Exploring Capital Structure: Variations in IAS 1 Disclosures of Firm Capital
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Outgoing claims: the papers this work cites, builds on, or argues with.
inferredcites →https://doi.org/10.1002/9781119197690.ch3openalex-extracted
Presentation of Financial Statements (IAS 1)
inferredcites →https://doi.org/10.1007/978-3-8349-6633-9_11openalex-extracted
IAS 1 – Presentation of Financial Statements
inferredcites →https://doi.org/10.1016/0022-1996(83)90017-xopenalex-extracted
Empirical exchange rate models of the seventies
inferredcites →https://doi.org/10.1016/0304-405x(76)90026-xopenalex-extracted
Theory of the firm: Managerial behavior, agency costs and ownership structure
inferredcites →https://doi.org/10.1016/0361-3682(87)90001-8openalex-extracted
The impact of corporate characteristics on social responsibility disclosure: A typology and frequency-based analysis
inferredcites →https://doi.org/10.1016/j.intaccaudtax.2013.02.003openalex-extracted
The impact of national GAAP and accounting traditions on IFRS policy selection: Evidence from Germany and the UK
inferredcites →https://doi.org/10.1016/j.jacceco.2015.09.002openalex-extracted
Textual analysis and international financial reporting: Large sample evidence
inferredcites →https://doi.org/10.1016/s0020-7063(00)00076-5openalex-extracted
Impact of Culture, Market Forces, and Legal System on Financial Disclosures
inferredcites →https://doi.org/10.1080/00014788.2010.9663390openalex-extracted
International differences in IFRS policy choice: A research note
inferredcites →https://doi.org/10.1080/00014788.2013.770644openalex-extracted
The continued survival of international differences under IFRS
inferredcites →https://doi.org/10.1080/09638180.2011.611236openalex-extracted
IFRS Policy Changes and the Continuation of National Patterns of IFRS Practice
inferredcites →https://doi.org/10.1080/17449480.2010.485382openalex-extracted
The Influence of Tax on IFRS Consolidated Statements: The Convergence of Germany and the UK
inferredcites →https://doi.org/10.1111/1475-679x.12005openalex-extracted
Adopting a Label: Heterogeneity in the Economic Consequences Around IAS/IFRS Adoptions
inferredcites →https://doi.org/10.1111/j.1467-6281.2011.00341.xopenalex-extracted
IFRS Practices and the Persistence of Accounting System Classification
inferredcites →https://doi.org/10.1111/j.1468-2443.2010.01125.xopenalex-extracted
Two Common Problems in Capital Structure Research: The Financial‐Debt‐To‐Asset Ratio and Issuing Activity Versus Leverage Changes
inferredcites →https://doi.org/10.1111/j.1540-6261.1973.tb01415.xopenalex-extracted
A STATE‐PREFERENCE MODEL OF OPTIMAL FINANCIAL LEVERAGE
inferredcites →https://doi.org/10.1111/j.1540-6261.1984.tb03646.xopenalex-extracted
The Capital Structure Puzzle
inferredcites →https://doi.org/10.1111/j.1835-2561.2010.00089.xopenalex-extracted
Commentary: Has Australia (or Any Other Jurisdiction) ‘Adopted’ IFRS? 1
inferredcites →https://doi.org/10.1111/j.1835-2561.2012.00203.xopenalex-extracted
Firm Size and National Profiles of IFRS Policy Choice
inferredcites →https://doi.org/10.1146/annurev-financial-102710-144821openalex-extracted
A Review of Empirical Capital Structure Research and Directions for the Future
inferredcites →https://doi.org/10.2139/ssrn.1729388openalex-extracted
A Review of Empirical Capital Structure Research and Directions for the Future
inferredcites →https://doi.org/10.2139/ssrn.1864771openalex-extracted
Adopting a Label: Heterogeneity in the Economic Consequences Around IAS/IFRS Adoptions
inferredcites →https://doi.org/10.2139/ssrn.2221558openalex-extracted
Do Managers Tacitly Collude to Withhold Industry-Wide Bad News?
inferredcites →https://doi.org/10.2139/ssrn.2407572openalex-extracted
Textual Analysis and International Financial Reporting: Large Sample Evidence
inferredcites →https://doi.org/10.2139/ssrn.931675openalex-extracted
Common Problems in Capital Structure Research: The Financial-Debt-To-Asset Ratio, and Issuing Activity vs. Leverage Changes
inferredcites →https://doi.org/10.2139/ssrn.94043openalex-extracted
Theory of the Firm: Managerial Behavior, Agency Costs and Ownership Structure
inferredcites →https://doi.org/10.2308/acch.1999.13.4.323openalex-extracted
Exploring the R&D Disclosure Environment
inferredcites →https://doi.org/10.2308/acch.2010.24.1.139openalex-extracted
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
inferredcites →https://doi.org/10.2308/jiar.2005.4.2.1openalex-extracted
The Voluntary Disclosure of Pro Forma Earnings: A U.S.-Canada Comparison
inferredcites →https://doi.org/10.1081/etc-200040785openalex-snapshot
In-Sample or Out-of-Sample Tests of Predictability: Which One Should We Use?
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