Mandatory IFRS Reporting and Changes in Enforcement

By Hans B. Christensen, Luzi Hail, Christian Leuz. 2013

857 citations recorded by the source corpus.

Subfields: Accounting, Strategy and Management

View Paper: https://www.semanticscholar.org/paper/ece852c4ec640019872d052aa9d82953691febda

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Citations in the corpus

A review of the IFRS adoption literature (2016, background): “Based on a survey of regulators, practitioners, and academics and information from public sources, Christensen et al. (2013) classify five European countries (Finland, Germany, Netherlands, Norway, and the UK) as undergoing substantive enforcement changes concurrently with mandatory IFRS adoption.”
The Effect of Mandatory IFRS Adoption on Real and Accrual-Based Earnings Management Activities (2014, neutral): “Finally, Christensen et al. (2012) provide evidence inconsistent with the”
Does a common set of accounting standards affect tax-motivated income shifting for multinational firms? (2016, background): “7 For empirical evidence on the effect of IFRS on financial statement comparability and quality, see Barth et al. (2012) (2008), Brochet et al. (2013), Christensen et al. (2013) (2015), Lang et al. (2010), Liao et al. (2012), Yip and Young (2012), and Wang (2014).”
Does mandatory IFRS adoption facilitate debt financing? (2015, methodology): “First, similarly to Christensen et al. (2013), we divide our IFRS observations into three non-overlapping subsets, conditioning on EU membership and changes in financial reporting enforcement.”
Societal Trust and Management Earnings Forecasts (2020, background): “…governance and regulatory reforms (e.g., Sarbanes-Oxley Act in the U.S. and changes in financial reporting enforcement in various other countries (Christensen et al. 2013)), we add to the scarce research on how societal trust may impact the information communication between managers and outside…”
The Economics of Disclosure and Financial Reporting Regulation: Evidence and Suggestions for Future Research (2015, methodology): “This approach has been used for other regulatory changes such as IFRS adoption (Daske et al., 2008; Christensen et al., 2013).”
Incentives or Standards: What Determines Accounting Quality Changes around IFRS Adoption? (2015, background): “Although the authors of prior papers often include caveats, it is common that the benefits are either implicitly or explicitly attributed to the change in accounting standards (see also Christensen, 2012; Christensen et al., 2013a; Christensen, Hail, & Leuz, 2013b).”
Compliance with IFRS 3- and IAS 36-required disclosures across 17 European countries: company- and country-level determinants (2013, background): “Over the past decade, several European countries have enhanced their efforts to oversee financial markets and enforce reporting standards (Christensen et al. 2012, Ernstberger et al. 2012, Hitz et al. 2012).”
Mandatory CSR and sustainability reporting: economic analysis and literature review (2019, methodology): “This insight is not new and is supported by evidence from settings such as the mandatory adoption of IFRS (e.g., Byard et al. 2011; Landsman et al. 2012; Christensen et al. 2013), the enactment of insider-trading laws (Bhattacharya and Daouk 2002), and the introduction of new securities regulation i”
Earnings Management within Multinational Corporations (2018, background): “effects are particularly pronounced in countries where mandatory IFRS adoption is bundled with substantive changes in enforcement (Christensen et al., 2013).”
Capital-Market Effects of Securities Regulation: Prior Conditions, Implementation, and Enforcement (2016, methodology): “U.K.) implemented the TPD requirement of proactive reviews of financial reports before the official entry-into-force date of the TPD and in conjunction with IFRS adoption (see the appendix in Christensen, Hail, and Leuz 2013 for details).”
What drives the comparability effect of mandatory IFRS adoption? (2014, positive): “However, using the substantive enforcement change indicator by Christensen et al. (2013) yields qualitatively similar results, albeit for a smaller set of countries. average smaller changes in comparability.”
Mandatory IFRS adoption: the trade-off between accrual-based and real earnings management (2017, methodology): “Indeed, Christensen et al. (2013) interpret the lack of significant results in non-EU countries as evidence of the null effect of mandatory IFRS adoption. Our paper offers an alternative explanation based on the specific process of IFRS adoption outside the EU. Fourth, while previous studies have fo”