The Role of Firm-Specific Incentives and Country Factors in Explaining Voluntary IAS Adoptions: Evidence from Private Firms

By Jere R. Francis, Inder K. Khurana, Xiumin Martin, Raynolde Pereira. 2008

140 citations recorded by the source corpus.

Subfields: Accounting

View Paper: https://www.semanticscholar.org/paper/3857e13718792b7fdf41cc9a14db4b223318fa61

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. Martin Glaum
2. P. Schmidt
3. S. Vogel
4. Christopher Nobes
5. M. S. Guerreiro
6. Donna L. Street
7. L. L. Rodrigues
8. R. Craig

Citations in the corpus

• Voluntary adoption of International Financial Reporting Standards by large unlisted companies in Portugal – Institutional logics and strategic responses (2012, methodology): “Furthermore, individual companies are claimed to have contracting-driven incentives to adopt IFRS voluntarily to improve the quality of their financial statements (Francis et al., 2008).”
• Compliance with IFRS 3- and IAS 36-required disclosures across 17 European countries: company- and country-level determinants (2013, methodology): “We follow a stepwise approach in our analysis (see for examples Francis et al. 2008, and Gaio 2010).”
• The continued survival of international differences under IFRS (2013, background): “Francis et al. (2008) sometimes refer to ‘use’ of IFRS (e.g. p. 334 and in the description of the variable on p. 342) but otherwise they almost exclusively refer to ‘adoption’ (e.g. in the title, the abstract and the conclusions).”