Discussion of ‘International Financial Reporting Standards (IFRS): pros and cons for investors’

By D. Damant. 2006

297 citations recorded by the source corpus.

Subfields: Accounting, Strategy and Management

View Paper: https://www.semanticscholar.org/paper/acdf899adb2fbc6b86179e2824cd98e21c096734

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. M. Trombetta
2. Ioannis Tsalavoutas
3. Dianne Massoudi
4. David Cairns
5. L. Evans
6. Anwer S. Ahmed
7. Ross H. Taplin
8. P. André

In Strategy and Management

1. Ioannis Tsalavoutas
2. Dianne Massoudi
3. David Cairns
4. Anwer S. Ahmed
5. Ross H. Taplin
6. P. André
7. M. Trombetta
8. Dechun Wang

Citations in the corpus

• The Transition to IFRS and the Value Relevance of Financial Statements in Greece (2012, background): “relevance, and may do so to a greater extent than accounting standards (Damant, 2006; Ball, 2006; Zeff, 2007).”
• Does Mandatory Adoption of IFRS improve Accounting Quality? Preliminary Evidence (2013, background): “(1999), Schipper and Vincent (2003), Ball (2006) and Dechow, Ge, and Schrand (2010) among others].”
• IFRS fair value measurement and accounting policy choice in the United Kingdom and Australia (2011, background): “The fact that the substantialmajorityof companies did not use the option in thisway suggests a lack of economic incentives to bring current values into the accounts, but also gives assurance that the optionwas not used opportunistically by most companies (Ball, 2006).”