The introduction of International Accounting Standards in Europe: Implications for international convergence

By Katherine Schipper. 2005

358 citations recorded by the source corpus.

Subfields: Accounting, Strategy and Management

View Paper: https://www.semanticscholar.org/paper/e30e119e0fd06eae91b2757f69458af637adcebf

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. Ioannis Tsalavoutas
2. Araceli Mora
3. Tony Zijl
4. R. Larson
5. K. Dunstan
6. J. Aharony
7. F. Avallone
8. M. Houqe

In Strategy and Management

1. Ioannis Tsalavoutas
2. Araceli Mora
3. Tony Zijl
4. R. Larson
5. K. Dunstan
6. J. Aharony
7. F. Avallone
8. M. Houqe

Citations in the corpus

• Implementing IFRS from the perspective of EU publicly traded companies (2006, background): “Schipper (2005) described several implementation effects associated with the adoption of IFRS in the EU, including a possible increased demand for detailed implementation guidance.”
• Fair Value or Cost Model? Drivers of Choice for IAS 40 in the Real Estate Industry (2010, background): “…its adoption requires specific conditions: liquid markets, large database of available prices (Barth and Landsman, 1995; Ball, 2006), as well as new competencies in developing measurement models in the absence of liquid markets, making it possible to enhance estimate reliability (Schipper, 2005).”
• The Transition to IFRS and the Value Relevance of Financial Statements in Greece (2012, background): “Meeting these objectives addresses recent calls in the literature for more in-depth single country studies, specifically with regard to the adoption of IFRS (e.g. Schipper, 2005; Weetman, 2006).”
• An Investigation of Compliance With International Accounting Standards by Listed Companies in the Gulf Co-Operation Council Member States (2008, neutral): “Following widespread adoption of IASs, attention has now focused on the extent to which companies comply with IASs in a mandatory setting (Schipper, 2005; Brown & Tarca, 2005).”
• IFRS Adoption and Accounting Quality: A Review (2007, background): “Schipper (2005) argues that the adoption of IFRS in the EU provides a more powerful setting to test the determinants and economic consequences of accounting quality because accounting standards across EU countries are now the same.”
• Applying IFRS in Germany: Determinants and Consequences (2006, neutral): “Schipper/Vincent (2003) distinguish, inter alia, between two groups of earnings quality constructs derived from (1) the time-series properties of earnings and (2) the role of accruals in transforming cash flows into earnings, respectively: First, the time series of”
• The Impact of Mandatory IFRS Adoption on Equity Valuation of Accounting Numbers for Security Investors in the EU (2010, background): “…financial reporting change in the history of accounting reporting and in the convergence of national accounting systems (Larson and Street, 2004; Schipper, 2005; Whittington, 2005) that has inspired research into the effects of IFRS on the capital markets and financial reporting in Europe (e.g.…”
• The Development of Accounting Quality of IAS and IFRS Over Time: The Case of Germany (2009, neutral): “Many of these revisions and new additions of accounting standards reflect IASB's preference for fair value measurement of assets and liabilities (Alexander and Jermakowicz 2006; Hung and Subramanyam 2007; Schipper 2005; Whittington 2005).”
• Measuring Country Differences in Enforcement of Accounting Standards: An Audit and Enforcement Proxy (2013, neutral): “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).”
• The Effect of IFRS Adoption and Investor Protection on Earnings Quality Around the World (2012, positive): “Schipper (2005) argued that the adoption of IFRS in the European Union (EU) provided a more powerful setting in which to test the determinants and economic consequences of accounting quality because accounting standards across EU countries were consistent.”
• The Effect of IAS/IFRS Adoption on Earnings Management (Smoothing): A Closer Look at Competing Explanations (2013, neutral): “New IAS/IFRS also introduced broader use of fair value measurements in selected accounts relative to the domestic GAAP of many countries (Schipper, 2005; Paananen and Lin, 2009; Ball et al., 2015).”
• Adoption of IFRS in Spain: Effect on the comparability and relevance of financial reporting (2007, background): “Schipper (2005) describes a series of implementation effects associated with the mandatory adoption of IFRS in the EU.”