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Harmonized Accounting Standards and Investment Beauty Contests

https://doi.org/10.2308/tar-2021-0232

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What this work says

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

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Agglomeration economies, firm heterogeneity, and foreign direct investment in the United States

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Political pressures and the evolution of disclosure regulation

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

A Review of the IFRS-Adoption Literature

inferredcites →https://doi.org/10.1016/0022-1996(94)01351-ropenalex-snapshot

Agglomeration benefits and location choice: Evidence from Japanese manufacturing investments in the United States

inferredcites →https://doi.org/10.1016/j.acclit.2015.01.001openalex-snapshot

Aggregate earnings and why they matter✩

inferredcites →https://doi.org/10.1016/j.intacc.2007.06.003openalex-snapshot

Trends in research on international accounting harmonization

inferredcites →https://doi.org/10.1016/j.jacceco.2003.10.003openalex-snapshot

Incentives versus standards: properties of accounting income in four East Asian countries

inferredcites →https://doi.org/10.1016/j.jacceco.2005.10.005openalex-snapshot

Financial reporting incentives for conservative accounting: The influence of legal and political institutions

inferredcites →https://doi.org/10.1016/j.jacceco.2008.09.002openalex-snapshot

A positive theory of flexibility in accounting standards

inferredcites →https://doi.org/10.1016/j.jacceco.2011.02.001openalex-snapshot

The impact of mandatory IFRS adoption on foreign mutual fund ownership: The role of comparability

inferredcites →https://doi.org/10.1016/j.jacceco.2011.08.005openalex-snapshot

From low-quality reporting to financial crises: Politics of disclosure regulation along the economic cycle

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.2014.08.007openalex-snapshot

Mandatory disclosure and asymmetry in financial reporting

inferredcites →https://doi.org/10.1016/j.jacceco.2015.11.003openalex-snapshot

On the synergy between disclosure and investment beauty contests

inferredcites →https://doi.org/10.1016/j.jacceco.2017.11.005openalex-snapshot

Reporting choices in the shadow of bank runs

inferredcites →https://doi.org/10.1016/j.jacceco.2018.11.001openalex-snapshot

Firm value and market liquidity around the adoption of common accounting standards

inferredcites →https://doi.org/10.1016/j.jacceco.2019.101246openalex-snapshot

The Effects of Financial Reporting and Disclosure on Corporate Investment: A Review

inferredcites →https://doi.org/10.1016/j.jacceco.2021.101454openalex-snapshot

Firms’ response to macroeconomic estimation errors

inferredcites →https://doi.org/10.1016/j.jacceco.2022.101535openalex-snapshot

Accounting comparability and relative performance evaluation by capital markets

inferredcites →https://doi.org/10.1016/j.jfineco.2010.03.016openalex-snapshot

Payoff complementarities and financial fragility: Evidence from mutual fund outflows

inferredcites →https://doi.org/10.1016/j.jfineco.2013.03.012openalex-snapshot

Externalities of public firm presence: Evidence from private firms' investment decisions

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The effect of international institutional factors on properties of accounting earnings

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International accounting harmonization and global equity markets

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

inferredcites →https://doi.org/10.1093/restud/rdr018openalex-snapshot

Endogenous Information Acquisition in Coordination Games

inferredcites →https://doi.org/10.1093/rfs/13.3.479openalex-snapshot

Forcing Firms to Talk: Financial Disclosure Regulation and Externalities

inferredcites →https://doi.org/10.1093/rfs/hhw055openalex-snapshot

Capital-Market Effects of Securities Regulation: Prior Conditions, Implementation, and Enforcement

inferredcites →https://doi.org/10.1111/1475-679x.00112openalex-snapshot

IAS Versus U.S. GAAP: Information Asymmetry–Based Evidence from Germany's New Market

inferredcites →https://doi.org/10.1111/1475-679x.12005openalex-snapshot

Adopting a Label: Heterogeneity in the Economic Consequences Around IAS/IFRS Adoptions

inferredcites →https://doi.org/10.1111/1475-679x.12055openalex-snapshot

Accounting Standards Harmonization and Financial Statement Comparability: Evidence from Transnational Information Transfer

inferredcites →https://doi.org/10.1111/1475-679x.12115openalex-snapshot

The Economics of Disclosure and Financial Reporting Regulation: Evidence and Suggestions for Future Research

inferredcites →https://doi.org/10.1111/1475-679x.12118openalex-snapshot

Lobbying and Uniform Disclosure Regulation

inferredcites →https://doi.org/10.1111/1475-679x.12130openalex-snapshot

Uniform Versus Discretionary Regimes in Reporting Information with Unverifiable Precision and a Coordination Role

inferredcites →https://doi.org/10.1111/1911-3846.12428openalex-snapshot

Mandatory IFRS Adoption and the Role of Accounting Earnings in CEO Turnover

inferredcites →https://doi.org/10.1111/j.1468-0262.2007.00783.xopenalex-snapshot

Efficient Use of Information and Social�Value�of�Information

inferredcites →https://doi.org/10.1111/j.1475-679x.2004.00157.xopenalex-snapshot

Accounting Choice, Home Bias, and U.S. Investment in Non‐U.S. Firms

inferredcites →https://doi.org/10.1111/j.1475-679x.2007.00226.xopenalex-snapshot

Home Bias, Foreign Mutual Fund Holdings, and the Voluntary Adoption of International Accounting Standards

inferredcites →https://doi.org/10.1111/j.1475-679x.2008.00281.xopenalex-snapshot

Marking‐to‐Market: Panacea or Pandora's Box?

inferredcites →https://doi.org/10.1111/j.1475-679x.2008.00306.xopenalex-snapshot

Mandatory IFRS Reporting around the World: Early Evidence on the Economic Consequences

inferredcites →https://doi.org/10.1111/j.1475-679x.2009.00332.xopenalex-snapshot

Corporate Investments: Learning from Restatements

inferredcites →https://doi.org/10.1111/j.1475-679x.2010.00397.xopenalex-snapshot

Earnings Quality Based on Corporate Investment Decisions

inferredcites →https://doi.org/10.1111/j.1540-6261.1989.tb04382.xopenalex-snapshot

Disclosure Decisions by Firms and the Competition for Price Efficiency

inferredcites →https://doi.org/10.1111/j.1540-6261.2005.00762.xopenalex-snapshot

Demand–Deposit Contracts and the Probability of Bank Runs

inferredcites →https://doi.org/10.1111/twec.12140openalex-snapshot

Aid for Trade Effectiveness: Complementarities with Economic Integration

inferredcites →https://doi.org/10.1177/0148558x14524420openalex-snapshot

The Adoption of Internationally Recognized Accounting Standards

inferredcites →https://doi.org/10.1257/000282802762024610openalex-snapshot

Social Value of Public Information

inferredcites →https://doi.org/10.1257/0002828041301641openalex-snapshot

Transparency of Information and Coordination in Economies with Investment Complementarities

inferredcites →https://doi.org/10.1287/mnsc.2019.3512openalex-snapshot

Competition and Opacity in the Financial System

inferredcites →https://doi.org/10.1287/mnsc.2021.4052openalex-snapshot

Consistency as a Means to Comparability: Theory and Evidence

inferredcites →https://doi.org/10.2139/ssrn.331472openalex-snapshot

Sequential Investment, Firm Motives, and Agglomeration of Japanese Electronics Firms in the United States

inferredcites →https://doi.org/10.2307/2672910openalex-snapshot

The Economic Consequences of Increased Disclosure

inferredcites →https://doi.org/10.2308/acch.2001.15.3.257openalex-snapshot

Why Not Allow FASB and IASB Standards to Compete in the U.S.?

inferredcites →https://doi.org/10.2308/acch.2010.24.3.355openalex-snapshot

Global Accounting Convergence and the Potential Adoption of IFRS by the U.S. (Part I): Conceptual Underpinnings and Economic Analysis

inferredcites →https://doi.org/10.2308/acch.2010.24.4.567openalex-snapshot

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-50384openalex-snapshot

Externalities of Mandatory IFRS Adoption: Evidence from Cross-Border Spillover Effects of Financial Information on Investment Efficiency

inferredcites →https://doi.org/10.2308/accr-50388openalex-snapshot

Toward a Positive Theory of Disclosure Regulation: In Search of Institutional Foundations

inferredcites →https://doi.org/10.2308/accr-52108openalex-snapshot

On the Social Value of Accounting Objectivity in Financial Stability

inferredcites →https://doi.org/10.2308/accr.2009.84.4.1281openalex-snapshot

The Voluntary Adoption of Internationally Recognized Accounting Standards and Firm Internal Performance Evaluation

inferredcites →https://doi.org/10.2308/accr.2010.85.2.607openalex-snapshot

Does Mandatory Adoption of International Financial Reporting Standards in the European Union Reduce the Cost of Equity Capital?

inferredcites →https://doi.org/10.2308/jiar-51974openalex-snapshot

One Size Fits All? Costs and Benefits of Uniform Accounting Standards

inferredcites →https://doi.org/10.2308/tar-2019-0563openalex-snapshot

Decision Facilitating Information and Induced Volatility: A Study of Tradeoffs in Accounting Disclosure

inferredcites →https://doi.org/10.2753/ree1540-496x4705s403openalex-snapshot

European Accounting Harmonization: Consequences of IFRS Adoption on Trade in Goods and Foreign Direct Investments

inferredcites →https://doi.org/10.3982/ecta10008openalex-snapshot

Sentiments

What points at this work

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

inferred← citeshttps://doi.org/10.2139/ssrn.3358180openalex-extracted

Fair Value Accounting and Financial Contagion: An Analysis of Marking Up

inferred← citeshttps://doi.org/10.1016/j.econmod.2026.107709openalex-snapshot

Information comparability and blockholder structure: The role of trading-based governance

inferred← citeshttps://doi.org/10.21203/rs.3.rs-7378439/v1openalex-snapshot

Too Relevant to Compare? The Implications of Increased Relevance for Comparability in Financial Reporting

inferred← citeshttps://doi.org/10.2139/ssrn.5383043openalex-snapshot

Voluntary Disclosure and Beauty Contests

inferred← citeshttps://doi.org/10.2139/ssrn.6684318openalex-snapshot

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