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

By Chen Chen, Danqing Young, Zili Zhuang. 2013

203 citations recorded by the source corpus.

Subfields: Accounting, Strategy and Management

View Paper: https://www.semanticscholar.org/paper/215b98a26d3e37897e8457b73efc3652ef92d40d

How researchers see this paper

The researchers whose trusted networks rank it highest, strongest advocate first. Every researcher gets a different order.

In Accounting

1. Peter D. Wysocki
2. Christian Leuz
3. L. Shivakumar
4. Xi Li
5. Emmanuel T. De George
6. Luzi Hail
7. Ray Ball
8. Hans B. Christensen

In Strategy and Management

1. Peter D. Wysocki
2. Christian Leuz
3. Xi Li
4. L. Shivakumar
5. Emmanuel T. De George
6. Luzi Hail
7. Hans B. Christensen
8. Ray Ball

Citations in the corpus

• The Economics of Disclosure and Financial Reporting Regulation: Evidence and Suggestions for Future Research (2015, background): “29 There is also evidence on the spillover effects of mandated changes in disclosure and financial reporting (e.g., Bushee and Leuz, 2005; Chen et al., 2013).”
• A review of the IFRS adoption literature (2016, background): “Chen et al. (2015) end their sample period in 2011. In addition, Florou and Kosi (2015) limit their sample to senior term loans, revolvers, and 364-day facilities. 42 In Florou and Kosi’s (2015) study, the indicator variable for mandatory IFRS adoption has a positive but insignificant coefficient in”