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Investigating the Influence of IFRS Adoption on the Quality of Accounting Practices: A Review on Augmented Disclosure Demands

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What this work says

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

inferredcites →https://doi.org/10.1007/s11142-016-9363-1openalex-extracted

A Review of the IFRS-Adoption Literature

inferredcites →https://doi.org/10.1007/s11156-010-0176-1openalex-extracted

Accounting and stock market effects of international accounting standards adoption in an emerging economy

inferredcites →https://doi.org/10.1007/s11156-010-0184-1openalex-extracted

The value relevance of IFRS in the European banking industry

inferredcites →https://doi.org/10.1007/s13198-021-01501-4openalex-extracted

Impact of international financial reporting standards adoption on the perception of investors to invest in small-to-medium enterprise adopting transparency in disclosure policies

inferredcites →https://doi.org/10.1016/b978-0-44-459406-8.00022-6openalex-extracted

The Behavior of Individual Investors

inferredcites →https://doi.org/10.1016/j.adiac.2022.100598openalex-extracted

Does mandatory IFRS adoption affect large and small public firms' accounting quality differently? Evidence from Canada

inferredcites →https://doi.org/10.1016/j.ememar.2016.11.001openalex-extracted

Does an IFRS adoption increase value relevance and earnings timeliness in Latin America?

inferredcites →https://doi.org/10.1016/j.eswa.2013.01.012openalex-extracted

Measuring firm performance using financial ratios: A decision tree approach

inferredcites →https://doi.org/10.1016/j.intacc.2011.12.005openalex-extracted

The Value Relevance of International Financial Reporting Standards: Empirical Evidence in an Emerging Market

inferredcites →https://doi.org/10.1016/j.intacc.2012.07.003openalex-extracted

The Effect of IFRS Adoption and Investor Protection on Earnings Quality Around the World

inferredcites →https://doi.org/10.1016/j.intacc.2012.10.005openalex-extracted

What Drives Quality of Firm Risk Disclosure? The Impact of a National Disclosure Standard and Reporting Incentives under IFRS

inferredcites →https://doi.org/10.1016/j.intacc.2013.04.002openalex-extracted

A Meta-analysis of IFRS Adoption Effects

inferredcites →https://doi.org/10.1016/j.intacc.2014.01.007openalex-extracted

Convergence of accounting standards and foreign direct investment

inferredcites →https://doi.org/10.1016/j.intaccaudtax.2009.12.004openalex-extracted

The post-adoption effects of the implementation of International Financial Reporting Standards in Greece

inferredcites →https://doi.org/10.1016/j.intaccaudtax.2016.12.002openalex-extracted

Comparative evidence on the value relevance of IFRS-based accounting information in Germany and the UK

inferredcites →https://doi.org/10.1016/j.intaccaudtax.2018.09.001openalex-extracted

A reinvestigation into accounting quality following global IFRS adoption: Evidence via earnings distributions

inferredcites →https://doi.org/10.1016/j.intaccaudtax.2020.100306openalex-extracted

IFRS and accounting quality: Additional evidence from Korea

inferredcites →https://doi.org/10.1016/j.intaccaudtax.2021.100430openalex-extracted

IFRS convergence and accounting quality: India a case study

inferredcites →https://doi.org/10.1016/j.jcae.2011.03.001openalex-extracted

The impact of IFRS adoption on the value relevance of book value and earnings

inferredcites →https://doi.org/10.1016/j.jclepro.2019.02.155openalex-extracted

Disclosure quality under Integrated Reporting: A value relevance approach

inferredcites →https://doi.org/10.1016/j.sbspro.2014.06.012openalex-extracted

The Impact of IFRS Adoption on Value Relevance of Earnings and Book Value of Equity: The Case of Emerging Markets in African and Asian Regions

inferredcites →https://doi.org/10.1016/s2212-5671(15)01435-5openalex-extracted

Measuring the Effects of IFRS Adoption on Accounting Quality: A Review

inferredcites →https://doi.org/10.1057/s41310-022-00145-5openalex-extracted

Improving the global comparability of IFRS-based financial reporting through global enforcement: a proposed organizational dynamic

inferredcites →https://doi.org/10.1080/01559982.2020.1766755openalex-extracted

IFRS adoption and firm value: African evidence

inferredcites →https://doi.org/10.1080/09603107.2013.797557openalex-extracted

The impact of mandatory IFRS adoption on the earnings–returns relation

inferredcites →https://doi.org/10.1080/09638180.2012.718487openalex-extracted

Intended and Unintended Consequences of Mandatory IFRS Adoption: A Review of Extant Evidence and Suggestions for Future Research

inferredcites →https://doi.org/10.1080/09638180.2015.1009144openalex-extracted

Incentives or Standards: What Determines Accounting Quality Changes around IFRS Adoption?

inferredcites →https://doi.org/10.1080/09638180701390974openalex-extracted

The Decision Usefulness of Fair Value Accounting – A Theoretical Perspective

inferredcites →https://doi.org/10.1080/09638180701706732openalex-extracted

IFRS Adoption and Accounting Quality: A Review

inferredcites →https://doi.org/10.1080/1331677x.2020.1860109openalex-extracted

The effect of IFRS adoption on financial reporting quality: evidence from listed manufacturing firms in Ghana

inferredcites →https://doi.org/10.1080/1331677x.2020.1860793openalex-extracted

Voluntary IFRS adoption and accounting quality: Evidence from Japan

inferredcites →https://doi.org/10.1080/1331677x.2022.2102049openalex-extracted

IFRS adoption and value relevance of accounting information in the V4 region

inferredcites →https://doi.org/10.1080/16081625.2017.1298454openalex-extracted

The economic effects of IFRS adoption in Korea

inferredcites →https://doi.org/10.1080/23311975.2019.1643520openalex-extracted

Effect of international financial reporting standard (IFRS) adoption on earnings value relevance of quoted Nigerian firms

inferredcites →https://doi.org/10.1080/23311975.2022.2039057openalex-extracted

Value relevance and changes in accounting standards: A review of the IFRS adoption literature

inferredcites →https://doi.org/10.1080/23311975.2022.2148869openalex-extracted

Review of IFRS consequences in Europe: An enforcement perspective

inferredcites →https://doi.org/10.1080/23322039.2019.1651623openalex-extracted

Value relevance of financial reporting: Evidence from Malaysia

inferredcites →https://doi.org/10.1108/01409171211190814openalex-extracted

The value relevance of accounting‐based performance measures in emerging economies

inferredcites →https://doi.org/10.1108/13217341311316940openalex-extracted

Earnings quality and the adoption of IFRS‐based accounting standards

inferredcites →https://doi.org/10.1108/14691931111154715openalex-extracted

The value relevance of intellectual capital disclosures

inferredcites →https://doi.org/10.1108/17439131111144478openalex-extracted

The impact of IFRS implementation on Greek listed companies

inferredcites →https://doi.org/10.1108/ara-01-2017-0008openalex-extracted

Convergence to IFRS, accounting quality, and the role of regional institutions: evidence from China

inferredcites →https://doi.org/10.1108/arj-10-2017-0167openalex-extracted

An IFRS-based taxonomy of financial ratios

inferredcites →https://doi.org/10.1108/eb043416openalex-extracted

Economic Development and the Value‐Relevance of Accounting Information — A Disclosure Transparency Perspective

inferredcites →https://doi.org/10.1108/ijaim-09-2018-0101openalex-extracted

IFRS adoption, value relevance and conditional conservatism: evidence from China

inferredcites →https://doi.org/10.1108/ijaim-11-2015-0075openalex-extracted

IFRS and accounting quality: legal origin, regional, and disclosure impacts

inferredcites →https://doi.org/10.1108/jaar-02-2017-0034openalex-extracted

Understanding IFRS adoption

inferredcites →https://doi.org/10.1108/jaar-03-2013-0021openalex-extracted

Value relevance of IFRS mandatory disclosure requirements

inferredcites →https://doi.org/10.1108/jaar-05-2015-0041openalex-extracted

IFRS and value relevance

inferredcites →https://doi.org/10.1108/jaee-11-2014-0062openalex-extracted

IFRS convergence and revisions: value relevance of accounting information from East Africa

inferredcites →https://doi.org/10.1108/jaoc-07-2017-0064openalex-extracted

Value relevance of accounting information: an emerging country perspective

inferredcites →https://doi.org/10.1108/jfra-01-2015-0019openalex-extracted

Cost-benefit analysis of IFRS adoption: developed and emerging countries

inferredcites →https://doi.org/10.1108/jfra-08-2022-0317openalex-extracted

IFRS adoption: a systematic review of the underlying theories

inferredcites →https://doi.org/10.1108/jfra-09-2018-0079openalex-extracted

The value relevance of accounting information in the MENA region

inferredcites →https://doi.org/10.1108/jmb-11-2021-0057openalex-extracted

IFRS adoption and accounting-based performance measures: evidence from an emerging capital market Open Access

inferredcites →https://doi.org/10.1108/maj-01-2016-1304openalex-extracted

The impact of earnings management on the value relevance of earnings

inferredcites →https://doi.org/10.1108/s1479-3563(2013)0000013007openalex-extracted

The effect of international financial reporting standards (IFRS) adoption on the value relevance of financial reporting: a case of Russia

inferredcites →https://doi.org/10.1111/j.1467-646x.2010.01037.xopenalex-extracted

Assessing the Value Relevance of Accounting Data After the Introduction of IFRS in Europe

inferredcites →https://doi.org/10.1111/j.1467-646x.2010.01041.xopenalex-extracted

The Role of International Financial Reporting Standards in Accounting Quality: Evidence from the European Union

inferredcites →https://doi.org/10.1177/0972150918794571openalex-extracted

IFRS Adoption and Value Relevance of Accounting Information: Evidence from a Developing Country

inferredcites →https://doi.org/10.3846/16111699.2016.1203816openalex-extracted

VALUE RELEVANCE OF ACCOUNTING FIGURES IN PRESENCE OF EARNINGS MANAGEMENT. ARE ENFORCEMENT AND OWNERSHIP DIFFUSION REALLY ENOUGH?

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

inferred← citeshttps://doi.org/10.1108/jaee-08-2024-0339openalex-snapshot

Does board gender diversity influence voluntary IFRS adoption in social enterprises? Evidence from microfinance institutions

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