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1
Relevance of Differences between Net Income based on IFRS and Domestic Standards for European Firms
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Relevance of Differences between Net Income based on IFRS and Domestic Standards for European Firms

Barth, Mary E. ; Landsman, Wayne R. ; Young, Danqing ; Zhuang, Zili

Journal of business finance & accounting, 2014-04, Vol.41 (3-4), p.297-327 [Periódico revisado por pares]

Oxford: Blackwell Publishing Ltd

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IFRS adoption, reporting incentives and financial reporting quality in private firms
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IFRS adoption, reporting incentives and financial reporting quality in private firms

Bassemir, Moritz ; Novotny‐Farkas, Zoltán

Journal of business finance & accounting, 2018-07, Vol.45 (7-8), p.759-796 [Periódico revisado por pares]

Oxford: Blackwell Publishing Ltd

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Firm value and market liquidity around the adoption of common accounting standards
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Firm value and market liquidity around the adoption of common accounting standards

Gao, Pingyang ; Jiang, Xu ; Zhang, Gaoqing

Journal of accounting & economics, 2019-08, Vol.68 (1), p.101220, Article 101220 [Periódico revisado por pares]

Elsevier B.V

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Does financial reporting regulation influence the value of cash holdings?
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Does financial reporting regulation influence the value of cash holdings?

Karpuz, Ahmet ; Kim, Kirak ; Ozkan, Neslihan

Journal of empirical finance, 2020-12, Vol.59, p.52-67 [Periódico revisado por pares]

Elsevier B.V

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5
The impact of the institutional environment on the value relevance of fair values
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The impact of the institutional environment on the value relevance of fair values

Fiechter, Peter ; Novotny-Farkas, Zoltán

Review of accounting studies, 2017-03, Vol.22 (1), p.392-429 [Periódico revisado por pares]

New York: Springer US

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6
Analyst Following and Forecast Accuracy After Eliminating the 20-F Reconciliation Between IFRS and U.S. GAAP
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Analyst Following and Forecast Accuracy After Eliminating the 20-F Reconciliation Between IFRS and U.S. GAAP

Li, Wen ; Zhang, Huai

Journal of accounting, auditing & finance, 2022-10, Vol.37 (4), p.806-828 [Periódico revisado por pares]

Los Angeles, CA: SAGE Publications

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7
International Financial Reporting Standards, institutional infrastructures, and implied cost of equity capital around the world
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International Financial Reporting Standards, institutional infrastructures, and implied cost of equity capital around the world

Kim, Jeong-Bon ; Shi, Haina ; Zhou, Jing

Review of quantitative finance and accounting, 2014-04, Vol.42 (3), p.469-507 [Periódico revisado por pares]

Boston: Springer US

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International financial reporting standards foreign direct investment in ASEAN countries
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International financial reporting standards foreign direct investment in ASEAN countries

Maryam Yousefi Nejad ; Azlina Ahmad ; Ruzita Abdul Rahim

Gadjah Mada international journal of business, 2018-12, Vol.20 (3), p.303-329 [Periódico revisado por pares]

Universitas Gadjah Mada

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9
Maximising international returns: Impact of IFRS on foreign direct investments
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Maximising international returns: Impact of IFRS on foreign direct investments

Golubeva, Olga

Journal of contemporary accounting & economics, 2020-08, Vol.16 (2), p.100200, Article 100200 [Periódico revisado por pares]

Elsevier Ltd

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10
Validation nightmare: the slotting approach under International Financial Reporting Standard 9
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Validation nightmare: the slotting approach under International Financial Reporting Standard 9

Prorokowski, Lukasz ; Deev, Oleg ; Guigou, Jena-Daniel

Journal of risk model validation, 2021-06 [Periódico revisado por pares]

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