Cross-sectional variation in the economic consequences of international accounting harmonization: The case of mandatory IFRS adoption in the UK ☆

By Hans B. Christensen, Edward Lee, Martin Walker. 2007

244 citations recorded by the source corpus.

Subfields: Accounting, Strategy and Management

View Paper: https://www.semanticscholar.org/paper/dbd922bf4815d1c8ae382a50c63449e93d6fa677

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Citations in the corpus

Global Accounting Convergence and the Potential Adoption of IFRS by the U.S. (Part I): Conceptual Underpinnings and Economic Analysis (2010, background): “…more extensively rely on outside funding, have geographically dispersed operations, ore diffuse ownership, and are more likely domiciled in countries with low-quality local report- ng e.g., Dumontier and Raffournier 1998; Ashbaugh 2001; Leuz 2003; Cuijpers and Buijink 005; Christensen et al. 2007 .”
Incentives or Standards: What Determines Accounting Quality Changes around IFRS Adoption? (2015, background): “2While there may be cross-sectional variations in reporting incentives in both voluntary and mandatory adopters (Christensen et al., 2007; Daske et al., 2013), the average reporting incentives is likely to be higher in the former than the latter group (Leuz & Verrecchia, 2000).”
Economic Consequences of Financial Reporting and Disclosure Regulation: A Review and Suggestions for Future Research (2008, unknown): “Finally, Christensen et al. (2007a) examine the market reactions of U.”
Intended and Unintended Consequences of Mandatory IFRS Adoption: A Review of Extant Evidence and Suggestions for Future Research (2013, background): “In addition to this identification problem, we show that extant capital market evidence relies on commercial databases biased towards larger firms, which in turn are more likely to benefit from IFRS (see, e.g. Christensen et al., 2007).”
The Effect of Mandatory IFRS Adoption on Real and Accrual-Based Earnings Management Activities (2014, unknown): “More specifically, IFRS adoption results in increases in market liquidity, reduction in information asymmetry, increases in foreign direct investment, decreases in the cost of equity capital, and so on (Covrig et al., 2007; Daske et al., 2008; Christensen et al., 2007; Gordon et al., 2012).”