A review of the IFRS adoption literature

By Emmanuel T. De George, Xi Li, L. Shivakumar. Review of accounting studies, 2016

441 citations recorded by the source corpus.

Subfields: Accounting, Strategy and Management

View Paper: https://www.semanticscholar.org/paper/f7b69c5c5a39819f5a09b28a98f9fdebe425638f

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. Ray Ball
2. Valeri V. Nikolaev
3. L. Shivakumar
4. Juan Manuel García Lara
5. Christian Leuz
6. Beatriz García Osma
7. Ross L. Watts
8. Fernando Penalva

In Strategy and Management

1. Ray Ball
2. Valeri V. Nikolaev
3. Stephen G. Ryan
4. Sharon P. Katz
5. Juan Manuel García Lara
6. Beatriz García Osma
7. G. He
8. L. Shivakumar

Citations in the corpus

• Googling Investor Sentiment around the World (2019, unknown): “For example, the literature shows that IFRS can improve information sharing and capital flows across countries, which contributes to a higher degree of capital market integration (DeFond et al. (2011), De George et al. (2016)).”
• IFRS – 10 years later (2016, background): “…perhaps more importantly, cannot) be learned from the research evidence, it is not a literature survey, of which there have been several already (e.g. Negash 2009, Brüggemann et al. 2013, Mohammadrezaei et al. 2013, European Commission 2014, 2015, ICAEW 2014, De George et al. 2015, Kaaya 2015).”