Citation Impact
Citing Papers
Adopting a Label: Heterogeneity in the Economic Consequences of IFRS Adoptions *
2007
Financial Accounting and Reporting Section of the American Accounting Association Financial Reporting Policy Committee File No. S7-13-07 Response to the SEC Release: ACCEPTANCE FROM FOREIGN PRIVATE ISSUERS OF FINANCIAL STATEMENTS PREPARED IN ACCORDANCE WITH INTERNATIONAL FINANCIAL REPORTING STANDARDS WITHOUT RECONCILIATION TO U.S. GAAP
2007
Information Lost: A Descriptive Analysis of IFRS Firms' 20-F Reconciliations
2008
The Benefits of Financial Statement Comparability
2011
Deciphering the Liquidity and Credit Crunch 2007–2008
2009 Standout
An unintended consequence of book-tax conformity: A loss of earnings informativeness
2008
Examining the relationship between corporate social responsibility, performance, employees’ pro-environmental behavior at work with green practices as mediator
2019
The market pricing of accruals quality
2005 Standout
Understanding earnings quality: A review of the proxies, their determinants and their consequences
2010 Standout
Are the Reputations of the Large Accounting Firms Really International? Evidence from the Andersen-Enron Affair
2009
Robust Inference With Multiway Clustering
2011 Standout
A more complete conceptual framework for SME finance
2006 Standout
Why Do Managers Voluntarily Issue Cash Flow Forecasts?
2006
Information friction and investor home bias: A perspective on the effect of global IFRS adoption on the extent of equity home bias
2008
Ownership Concentration in Privatized Firms: The Role of Disclosure Standards, Auditor Choice, and Auditing Infrastructure
2006
Earnings management and annual report readability
2016 Standout
Opaque financial reports, R2, and crash risk☆
2009 Standout
Does Mandatory Adoption of International Financial Reporting Standards in the European Union Reduce the Cost of Equity Capital?
2010
The evolution of 10-K textual disclosure: Evidence from Latent Dirichlet Allocation
2017 Standout
Global Accounting Convergence and the Potential Adoption of IFRS by the U.S. (Part I): Conceptual Underpinnings and Economic Analysis
2010 Standout
Effect of derivative accounting rules on corporate risk-management behavior
2008
Earnings Management and Value Relevance During the Mandatory Transition from Local GAAPs to IFRS in Europe
2008
How much should we trust staggered difference-in-differences estimates?
2022 Standout
Auditor Style and Financial Statement Comparability
2013
The role of accounting and auditing in corporate governance and the development of financial markets around the world
2003
Do pennies matter? Investor relations consequences of small negative earnings surprises
2009
Is the Accrual Anomaly a Global Anomaly?
2005
The Effects of Financial Statement and Informational Complexity on Analysts’ Cash Flow Forecasts
2008
Understanding Earnings Quality: A Review of the Proxies, Their Determinants and Their Consequences
2010
Economic Consequences of Financial Reporting and Disclosure Regulation: A Review and Suggestions for Future Research
2008
What Determines Corporate Transparency?
2004 Standout
Does Mandatory IFRS Adoption Improve the Information Environment?
2008
Analyst Information Discovery and Interpretation Roles: A Topic Modeling Approach
2017 Standout
Are IFRS-based and US GAAP-based accounting amounts comparable?
2012 Standout
Price Informativeness and Investment Sensitivity to Stock Price
2006
Financial and Legal Constraints to Firm Growth: Does Size Matter?
2002
Financial and Legal Institutions and Firm Size
2003
A review of archival auditing research
2014 Standout
The European Sovereign Debt Crisis
2012 Standout
Reassessing the Role of Book-Tax Conformity
2009
Costs of Equity and Earnings Attributes
2004 Standout
Increased Disclosure Requirements and Corporate Governance Decisions: Evidence from Chief Financial Officers in the Pre‐ and Post–Sarbanes‐Oxley Periods
2010
Global Financial Reporting: Implications for U.S. Academics
2008
Earnings quality in UK private firms: comparative loss recognition timeliness
2004 Standout
Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature
2001 Standout
Individual investors and financial disclosure
2013
Corporate social responsibility and access to finance
2013 Standout
The Quality of Analysts' Cash Flow Forecasts
2009
Voluntary Nonfinancial Disclosure and the Cost of Equity Capital: The Initiation of Corporate Social Responsibility Reporting
2010 Standout
Corporate green bonds
2021 Standout
Correcting for Cross-Sectional and Time-Series Dependence in Accounting Research
2010
International Accounting Standards and Accounting Quality
2008 Standout
Portfolio preferences of foreign institutional investors
2005
Earnings management and investor protection: an international comparison
2003 Standout
Accounting Information, Disclosure, and the Cost of Capital
2007 Standout
The Importance of Reporting Incentives: Earnings Management in European Private and Public Firms
2006
Mandatory IFRS Reporting around the World: Early Evidence on the Economic Consequences
2008 Standout
An Examination of the Impact of the Sarbanes-Oxley Act on the Attractiveness of US Capital Markets for Foreign Firms
2009
The Economics of Disclosure and Financial Reporting Regulation: Evidence and Suggestions for Future Research
2016
On the use of instrumental variables in accounting research
2009 Standout
Unintended Consequences of Granting Small Firms Exemptions from Securities Regulation: Evidence from the Sarbanes‐Oxley Act
2009
Differences between domestic accounting standards and IAS: Measurement, determinants and implications
2007
Regulation and Sarbanes‐Oxley
2009 StandoutNobel
Auditor Tenure and Perceptions of Audit Quality
2005
Nonfinancial Disclosure and Analyst Forecast Accuracy: International Evidence on Corporate Social Responsibility Disclosure
2012
Textual Analysis in Accounting and Finance: A Survey
2016 Standout
How can green training promote employee career growth?
2020 Standout
Bank lending during the financial crisis of 2008
2009 Standout
Earnings Informativeness and Strategic Disclosure: An Empirical Examination of “Pro Forma” Earnings
2004
Investor Protection and Earnings Management: An International Comparison
2001
Investor Protection Laws, Accounting and Auditing Around the World
2001
Markets: The Credit Rating Agencies
2010 Standout
The Sarbanes-Oxley Act and the Choice of Bond Market by Foreign Firms
2011
The Rise of Independent Directors in the United States, 1950-2005: Of Shareholder Value and Stock Market Prices
2006
Stock Exchange Disclosure and Market Development: An Analysis of 50 International Exchanges
2006
The Influence of Analysts, Institutional Investors, and Insiders on the Incorporation of Market, Industry, and Firm-Specific Information into Stock Prices
2004
Financing patterns around the world: Are small firms different?☆
2008
Is the effect of industry expertise on audit pricing an office-level or a partner-level phenomenon?
2014
Measuring Reporting Conservatism
2007
Market Liquidity and Funding Liquidity
2008 Standout
Securitized banking and the run on repo
2011 Standout
Financial and Legal Constraints to Growth: Does Firm Size Matter?
2005 Standout
The Joint Effect of Investor Protection and Big 4 Audits on Earnings Quality around the World*
2008
Accounting Classification in the IFRS Era
2008
Discussion of “Are earnings forecasts more accurate when accompanied by cash flow forecasts?”
2009
State ownership, the institutional environment, and auditor choice: Evidence from China
2008
Are analysts’ earnings forecasts more accurate when accompanied by cash flow forecasts?
2009
Incentives versus standards: properties of accounting income in four East Asian countries
2003 Standout
Audit pricing, legal liability regimes, and big 4 premiums: Theory and cross-country evidence
2012
Business Environment and the Incorporation Decision
2004
Public Disclosure of Corporate Tax Return Information: Accounting, Economics, and Legal Perspectives
2003
The Accrual Anomaly: International Evidence
2007
The Role of International Accounting Standards in Transitional Economies: A Study of the People's Republic of China
2000
Market-Based Corrective Actions
2009 Standout
The Relative Importance of Firm Incentives versus Country Factors in the Demand for Assurance Services by Private Entities*
2010
Short-Term Accruals and the Pricing and Production of Audit Services
2010
Where's the greenium?
2020
Auditor choice in privatized firms: Empirical evidence on the role of state and foreign owners
2009
The Impact of Mandatory IFRS Adoption on Audit Fees: Theory and Evidence
2012
Revenge of the Steamroller: ABCP as a Window on Risk Choices
2019
Small and medium-size enterprises: Access to finance as a growth constraint
2006 Standout
Disclosure Practices, Enforcement of Accounting Standards, and Analysts' Forecast Accuracy: An International Study
2003
A review of tax research
2010 Standout
From the credit crisis to the sovereign debt crisis: Determinants of share price performance of global banks
2013
The Voluntary Adoption of Internationally Recognized Accounting Standards and Firm Internal Performance Evaluation
2009
Dissecting green returns
2022 Standout
Selection Models in Accounting Research
2011 Standout
The financial reporting environment: Review of the recent literature
2010 Standout
Auditors' Governance Functions and Legal Environments: An International Investigation*
2007
Capital Market Effects of Mandatory IFRS Reporting in the EU: Empirical Evidence
2007
Cross-sectional variation in the economic consequences of international accounting harmonization: The case of mandatory IFRS adoption in the UK
2007
The Role of Auditing in Investor Protection
2005
International GAAP Differences: The Impact on Foreign Analysts
2008
The economic implications of corporate financial reporting
2005 Standout
Auditors' Response to Political Connections and Cronyism in Malaysia
2006
Disclosure and the Cost of Capital: Evidence from the Market's Reaction to Firm Voluntary Adoption of IAS
2009
Assessing the Financial Reporting Consequences of Conversion to IFRS: The Case of Equity-Based Compensation
2010
Works of Mingyi Hung being referenced
Accounting Standards and Value Relevance of Financial Statements: An International Analysis
2001
Board reforms and firm value: Worldwide evidence
2017
An empirical analysis of analysts’ cash flow forecasts
2003
Home Bias, Foreign Mutual Fund Holdings, and the Voluntary Adoption of International Accounting Standards
2006
Financial statement effects of adopting international accounting standards: the case of Germany
2007
The impact of mandatory IFRS adoption on foreign mutual fund ownership: The role of comparability
2011
An Empirical Analysis of Analysts' Cash Flow Forecasts
2001
Accounting standards and value relevance of financial statements: An international analysis
2000
The Impact of Mandatory IFRS Adoption on Foreign Mutual Fund Ownership: The Role of Comparability
2010
Investor protection and analysts’ cash flow forecasts around the world
2007
Financial Statement Effects of Adopting International Accounting Standards: the Case of Germany
2004
Was the Sarbanes-Oxley Act Good News for Corporate Bondholders?
2011
Investor Protection and Corporate Governance: Evidence from Worldwide CEO Turnover
2004
Investor Protection and Corporate Governance: Evidence from Worldwide Ceo Turnover
2003
The effect of mandatory CSR disclosure on firm profitability and social externalities: Evidence from China
2017
Was the Sarbanes-Oxley Act Good News for Corporate Bondholders?
2008
Corporate governance in the 2007–2008 financial crisis: Evidence from financial institutions worldwide
2012