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Twenty Years of IFRS 'Success'? A Systematic Review of Scopus Literature

https://doi.org/10.2139/ssrn.4699908
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Outgoing claims: the papers this work cites, builds on, or argues with.

inferredcites →https://doi.org/10.1002/jcaf.22382openalex-extracted
Do wealthy economies have better accounting quality? International evidence
inferredcites →https://doi.org/10.1002/smj.359openalex-extracted
A systematic assessment of the empirical support for transaction cost economics
inferredcites →https://doi.org/10.1007/s11142-007-9049-9openalex-extracted
Financial statement effects of adopting international accounting standards: the case of Germany
inferredcites →https://doi.org/10.1007/s11142-009-9108-5openalex-extracted
Market reaction to and valuation of IFRS reconciliation adjustments: first evidence from the UK
inferredcites →https://doi.org/10.1007/s11142-014-9296-5openalex-extracted
What drives the comparability effect of mandatory IFRS adoption?
inferredcites →https://doi.org/10.1007/s11142-016-9363-1openalex-extracted
A Review of the IFRS-Adoption Literature
inferredcites →https://doi.org/10.1016/j.accfor.2005.05.001openalex-extracted
Measuring convergence of National Accounting Standards with International Financial Reporting Standards
inferredcites →https://doi.org/10.1016/j.bar.2010.10.003openalex-extracted
IFRS fair value measurement and accounting policy choice in the United Kingdom and Australia
inferredcites →https://doi.org/10.1016/j.cpa.2003.06.004openalex-extracted
A critical perspective on the harmonisation of accounting in a globalising world
inferredcites →https://doi.org/10.1016/j.cpa.2006.01.007openalex-extracted
Doing missionary work: The World Bank and the diffusion of financial practices
inferredcites →https://doi.org/10.1016/j.cpa.2013.03.006openalex-extracted
Relationships between national economic culture, institutions, and accounting: Implications for IFRS
inferredcites →https://doi.org/10.1016/j.im.2014.08.008openalex-extracted
Synthesizing information systems knowledge: A typology of literature reviews
inferredcites →https://doi.org/10.1016/j.intacc.2008.12.003openalex-extracted
Compliance with International Financial Reporting Standards and auditor choice: New evidence on the importance of the statutory audit
inferredcites →https://doi.org/10.1016/j.intacc.2011.04.007openalex-extracted
Board Monitoring and Earnings Management Pre- and Post-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.intaccaudtax.2006.08.003openalex-extracted
Implementing IFRS from the perspective of EU publicly traded companies
inferredcites →https://doi.org/10.1016/j.intaccaudtax.2007.06.002openalex-extracted
Adoption of IFRS in Spain: Effect on the comparability and relevance of financial reporting
inferredcites →https://doi.org/10.1016/j.intaccaudtax.2011.06.001openalex-extracted
An analysis of the effect of mandatory adoption of IAS/IFRS on earnings management
inferredcites →https://doi.org/10.1016/j.intaccaudtax.2024.100621openalex-extracted
Informal institutions in accounting research: A structured literature review
inferredcites →https://doi.org/10.1016/j.irfa.2011.05.006openalex-extracted
Mandatory IFRS adoption and its impact on analysts' forecasts
inferredcites →https://doi.org/10.1016/j.jacceco.2010.09.001openalex-extracted
Understanding earnings quality: A review of the proxies, their determinants and their consequences
inferredcites →https://doi.org/10.1016/j.jacceco.2011.02.001openalex-extracted
The impact of mandatory IFRS adoption on foreign mutual fund ownership: The role of comparability
inferredcites →https://doi.org/10.1016/j.jacceco.2011.04.002openalex-extracted
The information content of annual earnings announcements and mandatory adoption of IFRS
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/j.jbusres.2019.07.039openalex-extracted
Literature review as a research methodology: An overview and guidelines
inferredcites →https://doi.org/10.1016/j.jimonfin.2013.04.001openalex-extracted
Investment allocation decisions, home bias and the mandatory IFRS adoption
inferredcites →https://doi.org/10.1016/j.jwb.2020.101076openalex-extracted
Going subnational: A literature review and research agenda
inferredcites →https://doi.org/10.1016/s1057-7408(07)70020-7openalex-extracted
A Meditation on Mediation: Evidence That Structural Equations Models Perform Better Than Regressions
inferredcites →https://doi.org/10.1017/s207183220001573xopenalex-extracted
Creating the Responsible Firm: In Search for a New Corporate Governance Paradigm
inferredcites →https://doi.org/10.1037//0022-3514.51.6.1173openalex-extracted
The moderator-mediator variable distinction in social psychological research: Conceptual, strategic, and statistical considerations.
inferredcites →https://doi.org/10.1037//1089-2680.1.3.311openalex-extracted
Writing Narrative Literature Reviews
inferredcites →https://doi.org/10.1080/00014788.2011.575002openalex-extracted
The European IFRS experiment: objectives, research challenges and some early evidence
inferredcites →https://doi.org/10.1080/00014788.2012.711131openalex-extracted
Compliance with IFRS 3- and IAS 36-required disclosures across 17 European countries: company- and country-level determinants
inferredcites →https://doi.org/10.1080/00014788.2016.1182710openalex-extracted
IFRS – 10 years later
inferredcites →https://doi.org/10.1080/09638180.2010.506285openalex-extracted
The Impact of Mandatory IFRS Adoption on Equity Valuation of Accounting Numbers for Security Investors in the EU
inferredcites →https://doi.org/10.1080/09638180.2011.558301openalex-extracted
Introduction of International Accounting Standards, Disclosure Quality and Accuracy of Analysts' Earnings Forecasts
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/10.1080/09638180.2011.644699openalex-extracted
The Impact of Corporate Governance on IFRS Adoption Choices
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/10.1080/09638180701706732openalex-extracted
IFRS Adoption and Accounting Quality: A Review
inferredcites →https://doi.org/10.1080/09638180903384684openalex-extracted
The Impact of Regulatory Enforcement and Audit upon IFRS Compliance – Evidence from China
inferredcites →https://doi.org/10.1086/651257openalex-extracted
Reconsidering Baron and Kenny: Myths and Truths about Mediation Analysis
inferredcites →https://doi.org/10.1108/02686901111171466openalex-extracted
Risk-related disclosures by non-finance companies: Portuguese practices and disclosure characteristics
inferredcites →https://doi.org/10.1108/sampj-03-2023-0162openalex-extracted
Influencing sustainability: the role of lobbyist characteristics in shaping the EU’s Corporate Sustainability Reporting Directive
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/10.1111/1475-679x.12115openalex-extracted
The Economics of Disclosure and Financial Reporting Regulation: Evidence and Suggestions for Future Research
inferredcites →https://doi.org/10.1111/1911-3846.12002openalex-extracted
Mandatory IFRS Adoption and Financial Statement Comparability
inferredcites →https://doi.org/10.1111/1911-3846.12229openalex-extracted
Accounting Comparability and Economic Outcomes of Mandatory IFRS Adoption
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.1467-646x.2011.01049.xopenalex-extracted
Accounting Discretion in Goodwill Impairments: UK Evidence
inferredcites →https://doi.org/10.1111/j.1468-5957.2011.02242.xopenalex-extracted
Mandatory IFRS Adoption and Accounting Quality of European Banks
inferredcites →https://doi.org/10.1111/j.1475-679x.2008.00287.xopenalex-extracted
International Accounting Standards and Accounting Quality
inferredcites →https://doi.org/10.1111/j.1475-679x.2008.00306.xopenalex-extracted
Mandatory IFRS Reporting around the World: Early Evidence on the Economic Consequences
inferredcites →https://doi.org/10.1111/j.1475-679x.2010.00390.xopenalex-extracted
The Effect of Mandatory IFRS Adoption on Financial Analysts’ Information Environment
inferredcites →https://doi.org/10.1111/j.1475-679x.2011.00422.xopenalex-extracted
Analyst Following and Forecast Accuracy After Mandated IFRS Adoptions
inferredcites →https://doi.org/10.1111/j.1835-2561.2008.0024.xopenalex-extracted
Accounting Classification in the IFRS Era
inferredcites →https://doi.org/10.1111/j.1911-3846.2012.01159.xopenalex-extracted
Does Mandatory IFRS Adoption Improve the Information Environment?*
inferredcites →https://doi.org/10.1111/jbfa.12105openalex-extracted
The Effect of Mandatory IFRS Adoption on Conditional Conservatism in Europe
inferredcites →https://doi.org/10.1177/0148558x0802300206openalex-extracted
Will Harmonizing Accounting Standards Really Harmonize Accounting? Evidence from Non-U.S. Firms Adopting U.S. GAAP
inferredcites →https://doi.org/10.1177/0149206313486259openalex-extracted
Comparative International Entrepreneurship
inferredcites →https://doi.org/10.1186/2193-1801-3-511openalex-extracted
Viewing systematic reviews and meta-analysis in social research through different lenses
inferredcites →https://doi.org/10.1515/ael-2013-0004openalex-extracted
The International Politics of IFRS Harmonization
inferredcites →https://doi.org/10.1561/1400000055openalex-extracted
IFRS
inferredcites →https://doi.org/10.2139/ssrn.1113353openalex-extracted
Does Mandatory Adoption of International Financial Reporting Standards in the European Union Reduce the Cost of Equity Capital?
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.1954824openalex-extracted
A Guide to Conducting a Systematic Literature Review of Information Systems Research
inferredcites →https://doi.org/10.2139/ssrn.2017160openalex-extracted
Mandatory IFRS Reporting and Changes in Enforcement
inferredcites →https://doi.org/10.2139/ssrn.2241218openalex-extracted
Accounting Comparability and Economic Outcomes of Mandatory IFRS Adoption
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.2733831openalex-extracted
The Economics of Disclosure and Financial Reporting Regulation: Evidence and Suggestions for Future Research
inferredcites →https://doi.org/10.2139/ssrn.688041openalex-extracted
International Accounting Standards and Accounting Quality
inferredcites →https://doi.org/10.2308/acch.2010.24.4.567openalex-extracted
Global Accounting Convergence and the Potential Adoption of IFRS by the U.S. (Part II): Political Factors and Future Scenarios for U.S. Accounting Standards
inferredcites →https://doi.org/10.2308/accr-51296openalex-extracted
Mandatory Financial Reporting and Voluntary Disclosure: The Effect of Mandatory IFRS Adoption on Management Forecasts
inferredcites →https://doi.org/10.2308/accr.2005.80.4.1101openalex-extracted
Economic Effects of Tightening Accounting Standards to Restrict Earnings Management
inferredcites →https://doi.org/10.2308/accr.2010.85.1.31openalex-extracted
Market Reaction to the Adoption of IFRS in Europe
inferredcites →https://doi.org/10.2308/accr.2010.85.2.607openalex-extracted
Does Mandatory Adoption of International Financial Reporting Standards in the European Union Reduce the Cost of Equity Capital?
inferredcites →https://doi.org/10.2308/ah-893304openalex-extracted
Spontaneous harmonization effects of culture and market forces on accounting disclosure practices.
inferredcites →https://doi.org/10.2308/jiar-2023-037openalex-extracted
Reflections on the 20-Year Anniversary of Worldwide IFRS Adoption
inferredcites →https://doi.org/10.2308/jiar.2009.8.1.31openalex-extracted
The Development of Accounting Quality of IAS and IFRS over Time: The Case of Germany
inferredcites →https://doi.org/10.7326/0003-4819-151-4-200908180-00135openalex-extracted
Preferred Reporting Items for Systematic Reviews and Meta-Analyses: The PRISMA Statement
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.