The European IFRS experiment: objectives, research challenges and some early evidence

By P. Pope, S. Mcleay. 2011

231 citations recorded by the source corpus.

Subfields: Accounting, Strategy and Management

View Paper: https://www.semanticscholar.org/paper/81577ebf50f3c3552db73a8baa073cd24544690d

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. P. Schmidt
2. S. Vogel
3. Martin Glaum
4. Xi Li
5. Emmanuel T. De George
6. Donna L. Street
7. Philip Brown
8. A. Stark

In Strategy and Management

1. P. Schmidt
2. S. Vogel
3. Martin Glaum
4. Donna L. Street
5. Philip Brown
6. Emmanuel T. De George
7. Xi Li
8. A. Stark

Citations in the corpus

• International Financial Reporting Standards: what are the benefits? (2011, background): “See Pope and McLeay (2011) for a discussion of other papers not covered in this review.”
• New institutional accounting and IFRS (2011, unknown): “These examples complement the survey evidence presented in Leuz and Wysocki (2009), Hail et al. (2010a, 2010b), Brown (2011) and Pope and McLeay (2011).”
• A review of the IFRS adoption literature (2016, background): “Pope and McLeay (2011) present a review of empirical IFRS studies emerging from the INTACCT research program and provide useful background discussions for IFRS implementation in the EU.”
• Economic Consequences of Key Performance Indicators' Disclosure Quality (2015, unknown): “The fact that the significance of the two relations is different (strong for the ICC and weak for the firm value) is supported by the literature on the independent movements of the cost of capital and the firm value because of corporate disclosure (Pope and McLeay, 2011).”
• Compliance with IFRS 3- and IAS 36-required disclosures across 17 European countries: company- and country-level determinants (2013, background): “Pope and McLeay (2011) also warn that the potential benefits of IFRS may not accrue because enforcement appears to be weak in some European countries as well as in other parts of the world.”
• Intended and Unintended Consequences of Mandatory IFRS Adoption: A Review of Extant Evidence and Suggestions for Future Research (2013, unknown): “This mismatch stands in contrast to the empirical evidence on the economic consequences of voluntary IFRS adoption reviewed by Soderstrom and Sun (2007). For example, while Barth et al.”
• Measuring Country Differences in Enforcement of Accounting Standards: An Audit and Enforcement Proxy (2013, unknown): “In one sense the findings are not surprising, since the interpretation and use of IFRS may differ between countries, reflecting substantial and long-standing differences in institutional settings (Schipper, 2005; Whittington, 2005; Pope and McLeay, 2011).”
• Environmental, Social and Governance Disclosure, Integrated Reporting, and the Accuracy of Analyst Forecasts (2016, background): “Second, as Pope and McLeay (2011) point out, the study of firms that voluntarily adopt particular reporting practices does not necessarily produce results that are generalisable to all companies.”