Voluntary adoption of non-local GAAP in the European Union: A study of determinants and consequences

By Rick Cuijpers, W. Buijink. 2005

130 citations recorded by the source corpus.

Subfields: Accounting, Strategy and Management

View Paper: https://www.semanticscholar.org/paper/989f8e4ba9342a3ee9192ed279fa1ad03f9235e1

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Citations in the corpus

Asymmetric benchmarking in bank credit rating (2012, unknown): “Hung and Subramanyam (2007) and Cuijpers and Buijink (2005) found no difference for those firms that adopt the two accounting systems.”
Economic Consequences of Financial Reporting and Disclosure Regulation: A Review and Suggestions for Future Research (2008, unknown): “Cuijpers and Buijink (2005) use implied cost of capital estimates and do not find significant differences across local GAAP and IFRS firms in the EU.”
IFRS reporting, firm-specific information flows, and institutional environments: international evidence (2012, unknown): “We include the crosslisting indicator variable (Cross) to capture the effect of a firm’s exposure to foreign capital markets on IFRS adoption (Dumontier and Raffournier 1998; Cuijpers and Buijink 2005).”
Intended and Unintended Consequences of Mandatory IFRS Adoption: A Review of Extant Evidence and Suggestions for Future Research (2013, unknown): “Daske et al. (2008) consider all companies during fiscal years 2001–2005 ‘that have sufficient financial data from Worldscope and price/volume data from Datastream to estimate (. . .) Model 3 for Zero Returns’ (see their Table 1). The sample of mandatory IFRS adopters in Daske et al. (2008) is confi”
IFRS adoption and analysts’ earnings forecasts: Australian evidence (2012, unknown): “In addition, there is some evidence that the benefits of IFRS take time to materialise (Acker et al., 2002; Cuijpers and Buijink, 2005).”
Convergence of Accounting Standards and Foreign Direct Investment (2014, unknown): “Cuijpers and Buijink (2005) find that users of non-local accounting standards are followed by more financial analysts, and this effect is applicable to firms that have been using non-local standards for an extended period of time.”
The Impact of Mandatory IFRS Adoption on Equity Valuation of Accounting Numbers for Security Investors in the EU (2010, background): “In addition to providing implementations, these studies also discuss the implications of the adoption of the IFRS by the EU and the effects of standards versus incentives, as determinants of financial reporting outcomes, on international convergence (Schipper, 2005),(24) while previous studies focus”
Introduction of International Accounting Standards, Disclosure Quality and Accuracy of Analysts' Earnings Forecasts (2013, unknown): “To the extent that IFRS prescribe or allow for the measuring of assets or liabilities at fair values, earnings and other key accounting figures may be influenced by changes in market parameters and may therefore become yet more volatile and less predictable (Cuijpers and Buijink, 2005; Daske, 2005, ”
Earnings management under German GAAP versus IFRS (2005, background): “…with firms that are larger, more profitable and have a lower leverage (Dumontier and Raffournier, 1998; El-Gazzar et al., 1999; Ashbaugh, 2001; Cuijpers and Buijink, 2003), the control variables operating cash flow (OPCF), leverage or gearing (GEARING) and size (LNASSETS) might be picking up…”