Adopting a Label: Heterogeneity in the Economic Consequences Around IAS/IFRS Adoptions
作者： HOLGER DASKE , LUZI HAIL , CHRISTIAN LEUZ , RODRIGO VERDI
关键词:
摘要: This study examines liquidity and cost of capital effects around voluntary and mandatory IAS/IFRS adoptions. In contrast to prior work, we focus on the firm‐level heterogeneity in the …
sci-hub.se 参考文章(64)
RICHARD LAMBERT, CHRISTIAN LEUZ, ROBERT E. VERRECCHIA, Accounting Information, Disclosure, and the Cost of Capital Journal of Accounting Research. ,vol. 45, pp. 385- 420 ,(2007) , 10.1111/J.1475-679X.2007.00238.X
S.P. Kothari, Andrew J. Leone, Charles E. Wasley, PERFORMANCE MATCHED DISCRETIONARY ACCRUAL MEASURES Journal of Accounting and Economics. ,vol. 39, pp. 163- 197 ,(2005) , 10.1016/J.JACCECO.2004.11.002
Richard G. Sloan, Do Stock Prices Fully Reflect Information in Accruals and Cash flows about Future Earnings The Accounting Review. ,vol. 71, pp. 289- 315 ,(1996)
Patricia Dechow, Weili Ge, Catherine Schrand, Understanding earnings quality: A review of the proxies, their determinants and their consequences Journal of Accounting and Economics. ,vol. 50, pp. 344- 401 ,(2010) , 10.1016/J.JACCECO.2010.09.001
Fang (Frank) Yu, Analyst coverage and earnings management Journal of Financial Economics. ,vol. 88, pp. 245- 271 ,(2008) , 10.1016/J.JFINECO.2007.05.008
P Dechow, R Sloan, A P Sweeney, DETECTING EARNINGS MANAGEMENT Accounting review: A quarterly journal of the American Accounting Association. ,vol. 70, pp. 193- 225 ,(1995)
Simeon Djankov, Rafael La Porta, Florencio Lopez-de-Silanes, Andrei Shleifer, The Law and Economics of Self-Dealing Journal of Financial Economics. ,vol. 88, pp. 430- 465 ,(2008) , 10.1016/J.JFINECO.2007.02.007
David C. Burgstahler, Luzi Hail, Christian Leuz, The Importance of Reporting Incentives: Earnings Management in European Private and Public Firms The Accounting Review. ,vol. 81, pp. 983- 1016 ,(2006) , 10.2308/ACCR.2006.81.5.983
Yuan Ding, Ole-Kristian Hope, Thomas Jeanjean, Hervé Stolowy, Differences between domestic accounting standards and IAS: Measurement, determinants and implications Journal of Accounting and Public Policy. ,vol. 26, pp. 1- 38 ,(2007) , 10.1016/J.JACCPUBPOL.2006.11.001
S.P Kothari, Capital markets research in accounting Journal of Accounting and Economics. ,vol. 31, pp. 105- 231 ,(2001) , 10.1016/S0165-4101(01)00030-1