On the public citation graph

Network Effects and Compatibility in Accounting Standards: A Literature Review and a Case Study

https://doi.org/10.2139/ssrn.6137666
0 signed · 37 inferred · view as graph

Inferred edges come from two machine sources: sweeps of open repository metadata (mostly SSRN and Zenodo), and a bulk OpenAlex citation snapshot. Every row below is labelled with the one it came from. Neither is a complete citation index — absence here is not evidence of absence.

Is this your work? Sign in with ORCID and put your name on the claims that are yours.
Claim with ORCID
Reference health. See whether every reference in this work resolves to a known work and none has been retracted — and get a dated CiteStamped badge you can embed.
See reference health

What this work says

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

inferredcites →https://doi.org/10.1007/s11142-007-9049-9openalex-snapshot
Financial statement effects of adopting international accounting standards: the case of Germany
inferredcites →https://doi.org/10.1007/s11142-011-9148-5openalex-snapshot
The voluntary adoption of International Financial Reporting Standards and loan contracting around the world
inferredcites →https://doi.org/10.1007/s11142-014-9296-5openalex-snapshot
What drives the comparability effect of mandatory IFRS adoption?
inferredcites →https://doi.org/10.1007/s11142-016-9363-1openalex-snapshot
A Review of the IFRS-Adoption Literature
inferredcites →https://doi.org/10.1016/j.accfor.2005.05.001openalex-snapshot
Measuring convergence of National Accounting Standards with International Financial Reporting Standards
inferredcites →https://doi.org/10.1016/j.intacc.2010.04.007openalex-snapshot
IFRS adoption in Europe and investment-cash flow sensitivity: Outsider versus insider economies
inferredcites →https://doi.org/10.1016/j.jacceco.2011.04.002openalex-snapshot
The information content of annual earnings announcements and mandatory adoption of IFRS
inferredcites →https://doi.org/10.1016/j.jacceco.2012.03.001openalex-snapshot
Are IFRS-based and US GAAP-based accounting amounts comparable?
inferredcites →https://doi.org/10.1016/j.jacceco.2013.10.007openalex-snapshot
Mandatory IFRS reporting and changes in enforcement
inferredcites →https://doi.org/10.1016/j.jacceco.2013.11.002openalex-snapshot
Disentangling mandatory IFRS reporting and changes in enforcement
inferredcites →https://doi.org/10.1016/s0278-4254(02)00050-9openalex-snapshot
Regulatory competition among accounting standards within and across international boundaries
inferredcites →https://doi.org/10.1080/09638180.2015.1009144openalex-snapshot
Incentives or Standards: What Determines Accounting Quality Changes around IFRS Adoption?
inferredcites →https://doi.org/10.1086/261409openalex-snapshot
Technology Adoption in the Presence of Network Externalities
inferredcites →https://doi.org/10.1086/467572openalex-snapshot
State Law, Shareholder Protection, and the Theory of the Corporation
inferredcites →https://doi.org/10.1093/0195305833.001.0001openalex-snapshot
Worldwide Financial Reporting
inferredcites →https://doi.org/10.1093/oxfordjournals.oep.a041761openalex-snapshot
PRODUCT COMPATIBILITY CHOICE IN A MARKET WITH TECHNOLOGICAL PROGRESS*
inferredcites →https://doi.org/10.1111/1475-679x.12095openalex-snapshot
Contractibility and Transparency of Financial Statement Information Prepared Under IFRS: Evidence from Debt Contracts Around IFRS Adoption
inferredcites →https://doi.org/10.1111/j.1475-679x.2008.00287.xopenalex-snapshot
International Accounting Standards and Accounting Quality
inferredcites →https://doi.org/10.1111/j.1475-679x.2010.00390.xopenalex-snapshot
The Effect of Mandatory IFRS Adoption on Financial Analysts’ Information Environment
inferredcites →https://doi.org/10.1111/j.1475-679x.2011.00415.xopenalex-snapshot
The Benefits of Financial Statement Comparability
inferredcites →https://doi.org/10.11640/tjar.3.2013.04openalex-snapshot
Economic Consequences of Global Accounting Convergence: An Experimental Study of a Coordination Game
inferredcites →https://doi.org/10.1177/0148558x14524420openalex-snapshot
The Adoption of Internationally Recognized Accounting Standards
inferredcites →https://doi.org/10.1504/ijaape.2005.006893openalex-snapshot
What exactly is convergence?
inferredcites →https://doi.org/10.1506/ap.7.4.1openalex-snapshot
Auditors' Affirmations of Compliance with IFRS around the World: An Exploratory Study*
inferredcites →https://doi.org/10.2139/ssrn.1740015openalex-snapshot
Mandatory IFRS Adoption in Europe and the Contractual Usefulness of Accounting Information in Executive Compensation
inferredcites →https://doi.org/10.2307/1229668openalex-snapshot
The Myth of State Competition in Corporate Law
inferredcites →https://doi.org/10.2307/1882692openalex-snapshot
Bandwagon, Snob, and Veblen Effects in the Theory of Consumers' Demand
inferredcites →https://doi.org/10.2307/2555589openalex-snapshot
Standardization, Compatibility, and Innovation
inferredcites →https://doi.org/10.2307/2672910openalex-snapshot
The Economic Consequences of Increased Disclosure
inferredcites →https://doi.org/10.2307/795524openalex-snapshot
Federalism and Corporate Law: Reflections upon Delaware
inferredcites →https://doi.org/10.2308/accr-50223openalex-snapshot
The Impact of Mandatory IFRS Adoption on Audit Fees: Theory and Evidence
inferredcites →https://doi.org/10.2308/accr-50717openalex-snapshot
Network Effects in Countries' Adoption of IFRS
inferredcites →https://doi.org/10.2308/accr-50801openalex-snapshot
Accounting Standards and International Portfolio Holdings
inferredcites →https://doi.org/10.2308/accr-50982openalex-snapshot
The Effect of Mandatory IFRS Adoption on International Cross-Listings
inferredcites →https://doi.org/10.2308/accr-51053openalex-snapshot
Accounting Comparability and the Accuracy of Peer-Based Valuation Models
inferredcites →https://doi.org/10.2308/accr.2008.83.3.593openalex-snapshot
International GAAP Differences: The Impact on Foreign Analysts
inferredcites →https://doi.org/10.2308/accr.2010.85.1.31openalex-snapshot
Market Reaction to the Adoption of IFRS in Europe
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.