Compliance with IFRS 3- and IAS 36-required disclosures across 17 European countries: company- and country-level determinants

By Martin Glaum, P. Schmidt, Donna L. Street, S. Vogel. 2013

283 citations recorded by the source corpus.

Subfields: Accounting

View Paper: https://www.semanticscholar.org/paper/d14635806963a43bd9185174da4c1787bf85202e

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In Accounting

1. Christopher Nobes
2. Christian Leuz
3. Ray Ball
4. Peter D. Wysocki
5. Luzi Hail
6. Ross L. Watts

Citations in the corpus

• ESG practices and the cost of debt: Evidence from EU countries (2019, unknown): “Third, our sample shows a high representation of UK firms, which is a common characteristic of sample distributions in most of the EU-based studies (e.g., Daske et al., 2008; Aharony et al., 2010; Byard et al., 2011; Glaum et al., 2013).”
• Role of Country- and Firm-Level Determinants in Environmental, Social, and Governance Disclosure (2016, unknown): “…in the univariate and multivariate analyses, we transform our disclosure measure calculating percentile rank (ESGrank) (e.g., Elzahar et al. 2015; Glaum et al. 2013; Nikolaev and Van Lent 2005) using dense rankings: ESGranki;t ¼ Ranki;t 1 MaxDenset 1 ; ð1Þ where ESGranki,t is the percentile rank…”
• The continued survival of international differences under IFRS (2013, background): “A pan-European survey is provided by Glaum et al. (2013), who reveal differential compliance with IFRS disclosures related to factors of both country and company (e.g. listing status and auditor).”
• Economic Consequences of Key Performance Indicators' Disclosure Quality (2015, unknown): “The KPIs disclosure quality is ranked in ascending order, so that the newly created variable increases with the KPIs disclosure quality (see, e.g., Glaum et al., 2013; Hail, 2002) and this variable lies between zero and one.11 Thus, according to our hypotheses, the higher (lower) the KPIs…”
• What drives the comparability effect of mandatory IFRS adoption? (2014, unknown): “Prior work has shown that limited compliance tends to be systematically associated with firms’ characteristics, suggesting that lack of compliance is a response to the incentives that firms face in their respective institutional environments (Glaum et al. 2013).”