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Surveys for Accounting Standard Setters: Evidence from East African vs. Nordic Credit Professionals
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Outgoing claims: the papers this work cites, builds on, or argues with.
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Tightening credit standards: the role of accounting quality
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The voluntary adoption of International Financial Reporting Standards and loan contracting around the world
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How does earnings management influence investor’s perceptions of firm value? Survey evidence from financial analysts
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What drives the comparability effect of mandatory IFRS adoption?
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Understanding investor perceptions of financial statement fraud and their use of red flags: evidence from the field
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A Review of the IFRS-Adoption Literature
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Accounting conservatism: A review of the literature
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Regulation and the interdependent roles of managers, auditors, and directors in earnings management and accounting choice
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Experimental research on standard-setting issues in financial reporting
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The IASB standard-setting process: Participation and perceptions of financial statement users
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An examination of international accounting standard-setting due process and the implications for legitimacy
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Auditor choice and the cost of debt capital for newly public firms
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Earnings quality: Evidence from the field
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Accounting restatements, governance and municipal debt financing
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How Should We Think About Earnings Quality? A Discussion of 'Earnings Quality: Evidence from the Field'
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Machine + Man: A Field Experiment on the Role of Discretion in Augmenting AI-Based Lending Models
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Accounting-based versus market-based cross-sectional models of CDS spreads
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Private credit in 129 countries☆
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Experimental research in financial accounting
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Judgment and Decision-Making Research in Accounting and Auditing
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The conceptual framework for financial reporting
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Understanding Banking Sector Globalization
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Lending in International Commercial Banking
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Usefulness of CCA Information for Investor Decision Making: A Laboratory Experiment
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Mandatory IFRS Adoption and Financial Statement Comparability
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Financial Statement Quality and Debt Contracting: Evidence from a Survey of Commercial Lenders
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Disclosure Overload? A Professional User Perspective on the Usefulness of General Purpose Financial Statements
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Behavioral Economics of Accounting: A Review of Archival Research on Individual Decision Makers
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Accounting for R&D: Evidence and Implications*
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Factors that Influence the Learning Curve: Evidence from Cost Behavior in Clinical Labs*
inferredcites →https://doi.org/10.1111/j.1475-679x.2008.00273.xopenalex-extracted
The Debt Contracting Value of Accounting Information and Loan Syndicate Structure
inferredcites →https://doi.org/10.1111/j.1475-679x.2009.00343.xopenalex-extracted
CFO Fiduciary Responsibilities and Annual Bonus Incentives
inferredcites →https://doi.org/10.1111/j.1475-679x.2010.00390.xopenalex-extracted
The Effect of Mandatory IFRS Adoption on Financial Analysts’ Information Environment
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Mandatory IFRS Adoption and the Contractual Usefulness of Accounting Information in Executive Compensation
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Does Mandatory IFRS Adoption Improve the Information Environment?*
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Does Mandatory Adoption of IFRS Improve Accounting Quality? Preliminary Evidence
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Does Culture Affect Economic Outcomes?
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Integrating Practice into Accounting Research
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Mandatory IFRS Adoption in Europe and the Contractual Usefulness of Accounting Information in Executive Compensation
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Mandatory IFRS Reporting and Changes in Enforcement
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Do Accounting and Audit Quality Affect World Bank Lending?
inferredcites →https://doi.org/10.2139/ssrn.2939935openalex-extracted
Do Risk Disclosures Matter When it Counts? Evidence from the Swiss Franc Shock
inferredcites →https://doi.org/10.2139/ssrn.303979openalex-extracted
Corporate Governance, Investor Protection and Performance in Emerging Markets
inferredcites →https://doi.org/10.2139/ssrn.491627openalex-extracted
The Economic Implications of Corporate Financial Reporting
inferredcites →https://doi.org/10.2307/2490168openalex-extracted
The Determination of Long-Term Credit Standing with Financial Ratios
inferredcites →https://doi.org/10.2307/2491070openalex-extracted
On the Usefulness of Earnings and Earnings Research: Lessons and Directions from Two Decades of Empirical Research
inferredcites →https://doi.org/10.2307/2491320openalex-extracted
The Value of Auditor Assurance: Evidence from Loan Pricing
inferredcites →https://doi.org/10.2308/acch.2003.17.1.61openalex-extracted
Principles-Based Accounting Standards
inferredcites →https://doi.org/10.2308/accr-50225openalex-extracted
Mandatory IFRS Adoption and Institutional Investment Decisions
inferredcites →https://doi.org/10.2308/accr.2009.84.5.1363openalex-extracted
The Impact of Earnings on the Pricing of Credit Default Swaps
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A Different Personal Perspective through the Behavioral Accounting Literature
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Experienced Financial Managers' Views of the Relationships among Self-Serving Attribution Bias, Overconfidence, and the Issuance of Management Forecasts: A Replication
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Evidence-Based Policymaking: Promise, Challenges and Opportunities for Accounting and Financial Markets Research
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Do Accounting and Audit Quality Affect World Bank Lending?
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