New institutional accounting and IFRS

By Peter D. Wysocki. 2011

123 citations recorded by the source corpus.

Subfields: Accounting, Management Information Systems

View Paper: https://www.semanticscholar.org/paper/ea820d626bbf3ad3c289c7f49157c3d32e197c30

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. Martin Glaum
2. P. Schmidt
3. S. Vogel
4. Christopher Nobes
5. Donna L. Street
6. A. Parbonetti
7. Elisabetta Ipino
8. P. Pope

In Management Information Systems

1. A. Parbonetti
2. Elisabetta Ipino
3. P. Pope
4. Martin Glaum
5. P. Schmidt
6. S. Mcleay
7. Christopher Nobes

Citations in the corpus

• Mandatory IFRS Adoption and Institutional Investment Decisions (2012, unknown): “predicts institutional “bundles” will emerge (Wysocki 2011).”
• Compliance with IFRS 3- and IAS 36-required disclosures across 17 European countries: company- and country-level determinants (2013, background): “3.2 Studies on national institutions and financial reporting Several papers analyse the relationship between countries’ institutional settings and characteristics of financial reporting (for reviews, see Leuz 2010, Wysocki 2011).”
• The European IFRS experiment: objectives, research challenges and some early evidence (2011, background): “In this context, Wysocki (2011) analyses in much greater detail the role of the regulatory framework in shaping financial reporting practice.”
• The continued survival of international differences under IFRS (2013, background): “Wysocki (2011) shows how the determinants and outcomes of IFRS are intertwined with non-accounting institutions.”
• Accrual-Based and Real Earnings Management: An International Comparison for Investor Protection (2015, unknown): “International comparative studies on earnings management have been very important and fruitful (Wysocki, 2011; Gordon et al., 2013).”
• Mandatory IFRS adoption: the trade-off between accrual-based and real earnings management (2017, background): “Wysocki (2011) argues that the application of a common set of accounting standards is unlikely 96 E. Ipino and A. Parbonetti to generate similar outcomes in terms of financial reporting quality across different countries and firms.”