Voluntary adoption of non-local GAAP in the European Union: a study of determinants

By Rick Cuijpers, W. Buijink, S. Maijoor, Universiteit Maastricht. 2002

266 citations recorded by the source corpus.

Subfields: Accounting, Strategy and Management

View Paper: https://www.semanticscholar.org/paper/025ae77e6537c04794b687c57dd14ce5d5e5ec23

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Citations in the corpus

Market reaction to and valuation of IFRS reconciliation adjustments: first evidence from the UK (2010, background): “(Verrechia 1983). Cuijpers and Buijink (2005) find that voluntary adoption rates in the EU up to the year 2000 are low.”
Adopting a Label: Heterogeneity in the Economic Consequences of IFRS Adoptions * (2007, background): “Using implied cost of capital estimates, Cuijpers and Buijink (2005) do not find significant differences across local GAAP and”
Incentives or Standards: What Determines Accounting Quality Changes around IFRS Adoption? (2015, result): “Although we are unable to distinguish between these explanations, they are both consistent with IFRS per se not increasing accounting quality even when firms’ prior accounting standards are generally viewed as lower quality (a conclusion that is consistent with Daske et al., 2013).(3) In further ana”
Voluntary adoption of International Financial Reporting Standards by large unlisted companies in Portugal – Institutional logics and strategic responses (2012, unknown): “…legal protection of investors, quality of national accounting standards, development of financial markets, and aspects of legitimacy) (Collin, Tagesson, Andersson, Cato, & Hansson, 2009; Cuijpers & Buijink, 2005; Francis, Khurana, Martin, & Pereira, 2008; Renders & Gaeremynck, 2007; Touron, 2005).”
IFRS Adoption and Accounting Quality: A Review (2007, background): “Daske, H. (2006) Economic benefits of adopting IFRS or US-GAAP—have the expected cost of equity capital really decreased? Journal of Business Finance and Accounting, 33(3/4), pp. 329-73. de Jong, A., Rosellón, C., Miguel, A. and Verwijmeren, P. (2006) The economic consequences of IFRS: the impact of”
Cross-sectional variation in the economic consequences of international accounting harmonization: The case of mandatory IFRS adoption in the UK ☆ (2007, background): “This is not surprising since existing studies (e.g., Ashbaugh, 2001; Cuijpers and Buijink, 2005; Harris and Muller, 1999; Leuz, 2003; Leuz and Verrecchia, 2000; Tarca, 2004) find mixed results and the way in which these variables influence accounting-policy choice remains under debate.”
The Role of International Financial Reporting Standards in Accounting Quality: Evidence from the European Union (2010, background): “, NYSE, NASDAQ, or LSE) (Dumontier and Raffournier, 1998; Tarca, 2004; Cuijpers and Buijink, 2005), improving transparency and comparability of financial reports, reducing information asymmetry between insiders and outside shareholders (Leuz and Verrecchia, 2000; Leuz, 2003), improving analyst forec”
International Financial Reporting Standards and the quality of financial statement information (2010, background): “Other explanatory proxies of the adoption of IFRSs relate to high profitability, the issuance of equity or debt capital in the adoption period, debt covenants, the differences between domestic GAAP and IFRSs (Holthausen, 1990; Sweeney, 1994; May, 1995; Ashbaugh, 2001; Cuijpers & Buijink, 2005).”
International differences in IFRS policy choice: A research note (2010, background): “It is often argued that companies accept the costs of such adoption in order to reduce their cost of capital (Leuz and Verrecchia, 2000; Ashbaugh and Pincus, 2001; Cuijpers and Buijink, 2005).”
Adopting a Label: Heterogeneity in the Economic Consequences Around IAS/IFRS Adoptions (2013, background): “Using implied cost of capital estimates, Cuijpers and Buijink (2005) do not find significant differences across local GAAP and”