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Corrigendum to The effect of international institutional factors on properties of accounting earnings; [Journal of Accounting and Economics 29 (2000) 1-51]. (2000). Ball, Ray ; Robin, Ashok ; KOTHARI, S. P..
In: Journal of Accounting and Economics.
RePEc:eee:jaecon:v:30:y:2000:i:2:p:241-241.

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  2. Investment property: Fair value or cost model? Recent evidence from the application of IAS 40 in Europe. (2022). Lassini, Ugo ; Olante, Maria Elena.
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  3. Do directors have style? Board interlock and accounting properties. (2022). Robin, Ashok ; Lin, Karen Jingrong ; Karim, Khondkar E.
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  4. Does cross?border acquisition reduce earnings management of emerging market acquirers? Evidence from India. (2022). Lukose, Jijo ; Purayil, Priyesh Valiya.
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  5. Impact of dividend policy on corporate value: Experiment in Vietnam. (2021). Viet, Ha Thi ; Ngo, Xuan Thanh ; Thuy, Van Thi ; Dang, Hung Ngoc.
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  10. Mandatory CSR and sustainability reporting: economic analysis and literature review. (2021). Leuz, Christian ; Christensen, Hans B ; Hail, Luzi.
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  23. Shareholder monitoring and discretionary disclosure. (2021). Schoenfeld, Jordan ; Nagar, Venky.
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  24. Political freedom and earnings management. (2021). Bu, Ziwen ; Li, Suyang ; Qiao, LU ; Sha, Yezhou.
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  38. Customer Concentration and Public Disclosure: Evidence from Management Earnings and Sales Forecasts†. (2020). Crawford, Steven ; Yang, Ziyun ; Li, Ningzhong ; Huang, Ying.
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  39. The Effect of Economic Conditions on Accounting Conservatism under IFRS in Europe. (2020). Claudia, Pereira ; Antonio, Cerqueira.
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  77. Mandating the Sustainability Disclosure in Annual Reports—Evidence from the United Kingdom. (2019). Rotzel, Peter ; Hummel, Katrin.
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  78. Organizational structure and earnings quality of private and public firms. (2019). Marra, Antonio ; Bonacchi, Massimiliano ; Zarowin, Paul.
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  79. Institutional Factors and Earnings Management in the Asia-Pacific: Is IFRS Adoption Making a Difference?. (2019). Gray, Sidney J ; Wijayana, Singgih.
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  80. A New Perspective on Earnings Management in Emerging European Countries: Investigation on Environmental Factors that Explain Differences in Earnings Management. (2019). Wroblewski, David ; Jarne, Jose I ; Callao, Susana.
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  81. Do New Brooms Sweep Clean? Evidence that New CEOs Take a ‘Big Bath’ in the Banking Industry. (2019). Wang, Chien-An ; Shen, Chung-Hua.
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  82. The role of foreign institutional investors in restraining earnings management activities across countries. (2019). Lel, Ugur.
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  83. The Effect of Corporate Governance on the Relationship between Accounting Quality and Trade Credit: Evidence from Japan. (2019). Enomoto, Masahiro.
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  84. Managerial risk incentives and accounting conservatism. (2019). Jiang, Wei ; Hu, Chengru.
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  85. What’s in a Surname? The Effect of Auditor-CEO Surname Sharing on Financial Misstatement. (2019). Du, Xingqiang.
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  86. Professional Accountancy Organizations and Stock Market Development. (2019). Tsang, Albert ; Kong, Xiangting ; Huang, Hong.
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  87. Corporate Social Responsibility Report Narratives and Analyst Forecast Accuracy. (2019). Tsang, Albert ; Radhakrishnan, Suresh ; Mutlu, Sunay ; Muslu, Volkan.
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  88. An Empirical Study on the Relationship Between Foreign Investors and Earnings Quality. (2019). An, Yohan.
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  89. Bank Lending Standards and Borrower Accounting Conservatism. (2019). Lo, Alvis K ; Khan, Urooj .
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  90. IMPROVING ANALYST TARGET PRICE PERFORMANCE THROUGH ENHANCED VALUATION TECHNIQUES. (2019). Li, Yanfu .
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  91. Independent Directors and Organizational Performance: New Evidence from A Meta-Analytic Regression Analysis. (2019). Alvarez-Etxeberria, Igor ; Ortas, Eduardo ; Zubeltzu-Jaka, Eugenio.
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  92. Towards a More Transparent Disclosure for Corporate Sustainability: Focusing on the Regulation of Unfaithful Disclosure Designation. (2019). Cho, Eunjoo ; Lee, Jaehong ; Park, Jongsung.
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  93. Do Political Connections Affect the Conservative Financial Reporting of Family Firms?. (2019). Chen, Guang-Zheng ; Weng, Tzu-Ching ; Chi, Hsin-Yi.
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  94. The impact of Ball and Brown (1968) on generations of research. (2019). Wee, Marvin ; Fargher, Neil.
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  95. The relative usefulness of cash flows versus accrual earnings for CEO turnover decisions across countries: The role of investor protection. (2019). Kim, Jeong-Bon ; Hu, Jinshuai.
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  96. The value relevance of taxes: International evidence on the proxy for profitability role of tax surprise. (2019). Kerr, Jon N.
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  97. The investment environment and cross-border merger and acquisition premiums. (2019). Wilson, Craig ; Wang, Yuan ; Shedden, Myles ; Maung, Min.
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  98. The effect of information shocks on dividend payout and dividend value relevance. (2019). Walker, Martin ; Lee, Edward ; Harakeh, Mostafa.
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  99. Model-based earnings forecasts vs. financial analysts earnings forecasts. (2019). Wang, Pengguo.
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  100. Accounting conservatism, business strategy, and ambiguity. (2019). Novoselov, Kirill E ; Ma, Zhiming ; Hsieh, Chia-Chun .
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  101. Agency costs of free cash flow and conditional conservatism. (2019). Ha, Joohyung.
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  102. Ownership Structure, Related Party Transactions, and Firm Valuation. (2019). Henry, Darren ; Ahmed, Kamran ; Khosa, Amrinder .
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  103. Integrated reporting and capital markets in an international setting: The role of financial analysts. (2019). Fasan, Marco ; Flores, Eduardo ; Sampaio, Joelson Oliveira ; Mendesdasilva, Wesley ; da Silva, Wesley Mendes .
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  104. The Effects of International Financial Reporting Standards on Financial Reporting Quality. (2019). Abdel-Salam, Abdallah ; Salah, Wafaa.
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  105. Blockholders’ Ownership and Audit Fees: The Impact of the Corporate Governance Model. (2018). Barroso, Raul ; Lesage, Cedric ; ben Ali, Chiraz.
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  106. Analysing the Effect of Legal System on Corporate Social Responsibility (CSR) at the Country Level, from a Multivariate Perspective. (2018). Galindo-Villardon, M-Purificacion ; Garcia-Sanchez, Isabel-Maria ; Amor-Esteban, Victor.
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  107. Asset use and the relevance of fair value measurement: evidence from IAS 41. (2018). Huffman, Adrienna.
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  108. The relationship between shareholder protection through regulation and the demand for external auditor services. (2018). Nilsson, Ola .
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  109. Earnings management IFRS adoption in Brazilian and British companies. (2018). Beuren, Ilse Maria ; Klann, Roberto Carlos.
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  110. Evaluation of Managerial Ability in the Japanese Setting. (2018). Kochiyama, Takuma ; Ishida, Souhei ; Chang, Hsihui.
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  111. Cross-Country Research on Earnings Quality: A Literature Review and Future Opportunities. (2018). Enomoto, Masahiro.
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  112. The impact of corporate governance on auditor choice: evidence from Germany. (2018). Towara, Thilo ; Schmidt, Florian ; Schenk, Niklas ; Quick, Reiner.
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  113. Family Firms’ Corporate Social Performance: A Calculated Quest for Socioemotional Wealth. (2018). Hafsi, Taieb ; ben Amar, Walid ; Francoeur, Claude ; Labelle, Real ; Benamar, Walid.
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  114. Managerial Compensation in Multidivision Firms. (2018). Gopalan, Radhakrishnan ; Alok, Shashwat.
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  115. Measuring the Effectiveness of National Enforcers in the IFRS Context: A Proactive Approach. (2018). Quagli, Alberto ; Motta, Lorenzo ; Ramassa, Paola ; Avallone, Francesco.
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  116. Accounting Choice under IFRS: The Role of Accounting Tradition and Managerial Opportunism. (2018). Fasan, Marco ; Marcon, Carlo .
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  117. Does Institutional Context Affect CSR Disclosure? A Study on Eurostoxx 50. (2018). Solimene, Silvia ; Fontana, Stefano ; Coluccia, Daniela.
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  118. Sustainability Assurance in Socially-Sensitive Sectors: A Worldwide Analysis of the Financial Services Industry. (2018). Bollas-Araya, Helena Maria ; Polo-Garrido, Fernando ; Segui-Mas, Elies.
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  119. Value Creation in M&A Transactions, Conference Calls, and Shareholder Protection. (2018). Schiereck, Dirk ; Young, HO ; Fraunhoffer, Robert .
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  120. Change in value-relevance of disclosed RPT across accounting regimes: Evidence from Malaysia. (2018). Maigoshi, Zaharaddeen Salisu ; Kamardin, Hasnah ; Latif, Rohaida Abdul .
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  121. Do multiple foreign listings create value for firms?. (2018). You, Leyuan ; Lin, Steve Wen-Jen ; Payne, Janet D.
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  122. Informativeness of stock prices after IFRS adoption in Brazil. (2018). Castro, Henrique F ; Santana, Veronica.
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  123. The impact of accounting laws and standards on bank risks: Evidence from transition countries. (2018). Fang, Yiwei ; Zhu, Yun ; Li, Lingxiang ; Fornaro, James .
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  124. Board independence and firm performance: The moderating effect of institutional context. (2018). Uribe-Bohorquez, Maria-Victoria ; Garcia-Sanchez, Isabel-Maria ; Martinez-Ferrero, Jennifer.
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  125. National elections and tail risk: International evidence. (2018). Li, Qingyuan ; Xu, LI.
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  126. Asymmetric timely loss recognition, adverse shocks to external capital, and underinvestment: Evidence from the collapse of the junk bond market. (2018). Kim, Jaewoo.
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  127. Accounting discretion and executive cash compensation: An empirical investigation of corporate governance, credit ratings and firm value. (2018). Iatridis, George Emmanuel.
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  128. Institutional ownership and corporate transparency in China. (2018). Liu, Ningyue ; Zhang, Xiaofei ; Cao, Yue ; Laing, Elaine.
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  129. Examination of real and accrual earnings management: A cross-country analysis of legal origin under IFRS. (2018). Oz, Ibrahim Onur ; Yelkenci, Tezer.
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  130. Cash holdings and earnings quality: evidence from the Main and Alternative UK markets. (2018). Farinha, Jorge ; Soares, Nuno ; Mateus, Cesario.
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  131. Excess cash, trading continuity, and liquidity risk. (2018). Huang, Winifred ; Mazouz, Khelifa.
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  132. Investigating international differences in financial reporting: Data problems and some proposed solutions. (2018). Nobes, Christopher ; Stadler, Christian.
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  133. Audit Firm Tenure and Audit Quality in a Constrained Market. (2018). Azizkhani, Masoud ; Shailer, Greg ; Daghani, Reza.
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  134. Real Earnings Management, Institutional Environment, and Future Operating Performance: An International Study. (2018). Jiang, Haiyan ; Wang, Snow ; Habib, Ahsan.
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  135. The role of accounting conservatism in executive compensation contracts (Forthcoming in Journal of Business Finance and Accounting). (2018). Iwasaki, Takuya ; Shuto, Akinobu ; Shiiba, Atsushi ; Otomasa, Shota.
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  136. Global Stock Return Comovements: Trends and Determinants. (2018). Inaba, Kei-Ichiro.
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  137. Debt Contract Enforcement and Conservatism: Evidence from a Natural Experiment. (2018). Aghamolla, Cyrus ; Li, Nan.
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  138. What drives voluntary corporate water disclosures? The effect of country‐level institutions. (2018). Benamar, Walid ; ben Amar, Walid ; Chelli, Mohamed.
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  139. The direct and moderating effects of power distance on carbon transparency: An international investigation of cultural value and corporate social responsibility. (2018). Tang, Qingliang ; Luo, LE ; Peng, Juan.
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  140. Does IFRSs adoption contribute to the protection of minority investors?. (2018). Nachescu, Miruna-Lucia ; Dima, Stefana Maria .
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  143. Value Relevance of Environmental Provisions Pre‐ and Post‐IFRS. (2017). Wegener, Matthew ; Labelle, Ral.
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  144. Short Selling and Politically Motivated Negative Information Hoarding. (2017). Young, Danqing ; Jiang, Christine ; Deng, Xiaohu.
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  145. The association between human resource investment by audit firms and their audit quality. (2017). Kang, Min Jung ; Stein, Michael ; Son, Myungsoo ; Lee, Ho-Young.
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  146. Legal systems and performance of microfinance institutions. (2017). Quayes, Shakil ; Joseph, George.
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  147. The firm information environment and capital structure: international evidence. (2017). Nguyen, Manh Toan ; Dang, Tung ; Hue, Thi Minh ; Hanh, Thi Hong.
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  148. The Impact of IFRS Adoption on Foreign Direct Investments: Insights for Emerging Countries. (2017). LUNGU, Camelia Iuliana ; Dasclu, Cornelia ; Caraiani, Chiraa .
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  149. The IFRS option to reclassify financial assets out of fair value in 2008: the roles played by regulatory capital and too-important-to-fail status. (2017). Landsman, Wayne R ; Fiechter, Peter ; Renders, Annelies ; Peasnell, Kenneth.
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  150. The impact of the institutional environment on the value relevance of fair values. (2017). Novotny-Farkas, Zoltan ; Fiechter, Peter.
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  151. The effects of cross-border banking and institutional quality on accounting information of banks in Africa. (2017). Issahaku, Haruna ; Haruna, Issahaku ; Sissy, Aisha Mohammed ; Amidu, Mohammed.
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  152. Conservatism and international IPO underpricing. (2017). Boulton, Thomas J ; Zutter, Chad J ; Smart, Scott B.
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  153. The governance impact of a changing investor landscape. (2017). Aguilera, Ruth V ; Ho, Jun ; Lamy, Monica Lopez-Puertas ; Desender, Kurt A.
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  154. The Ethical Dimension of Management Ownership in China. (2017). Wu, Liansheng ; Wang, Yaping ; Li, Wei ; Xiao, Jason Zezhong.
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  155. Foreign ownership and financial reporting quality in private subsidiaries. (2017). Rusanescu, Simona ; de Albornoz, Belen Gill .
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  156. The Effect of Bank Monitoring on the Demand for Earnings Quality in Bond Contracts. (2017). Futaesaku, Naoki ; Kitagawa, Norio ; Shuto, Akinobu.
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  157. Equity Market Response to Form 20-F Disclosures for ADR Firms. (2017). Senteney, Michael H ; Bazaz, Mohammad S.
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  158. A Review of IFRS and U.S. GAAP Convergence History and Relevant Studies. (2017). Ortega, Xiaoli .
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  159. Fraud Free Financial Report: A Conceptual Review. (2017). Omoolorun, A J ; Abilogun, T O.
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  160. Firms’ Board Independence and Corporate Social Performance: A Meta-Analysis. (2017). Zubeltzu, Eugenio ; Alvarez, Igor ; Ortas, Eduardo.
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  161. Mandatory IFRS adoption in Brazil and firm value. (2017). Brunassi, Vinicius Augusto ; Netto, Humberto Gallucci ; Sampaio, Joelson Oliveira .
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  162. Full adoption of IFRSs in Brazil: Earnings quality and the cost of equity capital. (2017). Ciampaglia, Paula Carolina ; Menezes, Ricardo Luiz .
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  163. Strategic risk-taking and value creation: Evidence from the market for corporate control. (2017). Mishra, Dev ; Hegde, Shantaram P.
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  164. Compliance with accounting standards by financial Institutions: Some evidence from Bangladesh. (2017). Islam, Majidul ; Hossain, Ashrafee Tanvir .
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  165. Comparative evidence on the value relevance of IFRS-based accounting information in Germany and the UK. (2017). Nwachukwu, Jacinta ; Elshandidy, Tamer ; Abdou, Hussein A ; Elbakry, Ashraf E.
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  166. The effects of bank mergers on corporate information disclosure. (2017). Chen, QI ; Vashishtha, Rahul.
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  167. Coercive, normative and mimetic isomorphism as determinants of the voluntary assurance of sustainability reports. (2017). Garcia-Sanchez, Isabel-Maria ; Martinez-Ferrero, Jennifer.
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  168. Profitability of insider trading in Europe: A performance evaluation approach. (2017). Korczak, Adriana ; Gebka, Bartosz ; Traczykowski, Jdrzej ; Gbka, Bartosz .
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  169. Private benefits of public control: Evidence of political and economic benefits of state ownership. (2017). D'Souza, Juliet ; Nash, Robert.
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  170. A comparative study of shadow banking activities of non-financial firms in transition economies. (2017). Du, Julan ; Wang, Yongqin ; Li, Chang.
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  171. The predictive ability of loan loss provisions in banks – Effects of accounting standards, enforcement and incentives. (2017). Runesson, Emmeli ; Marton, Jan.
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  172. Bank transparency and the crisis. (2017). Dimitropoulos, Panagiotis ; Beccalli, Elena ; Manganaris, Panayotis.
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  173. Accounting Quality and Loan Pricing: The Effect of Cross-country Differences in Legal Enforcement. (2017). Anagnostopoulou, Seraina.
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  174. Measuring Earnings Quality Over Time. (2017). An, Yohan .
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  175. Does the Public Disclosure of the SECs Oversight Actions Matter?. (2017). Duro, Miguel ; Ormazabal, Gaizka ; Heese, Jonas.
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  176. Opportunism in disclosing pro-forma indicators: rationale and contextual drivers. (2017). Di Lascio, F. Marta L. ; Visani, Franco ; Marta, F ; Gardini, Silvia .
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  177. How cultural and contextual variables affect the disclosure and transparency of pro-forma indicators. (2017). Di Lascio, F. Marta L. ; Visani, Franco ; Marta, F ; Gardini, Silvia .
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  178. Institutional Constraints, Stakeholder Pressure and Corporate Environmental Reporting Policies. (2017). Ortas, Eduardo ; Gallego-Alvarez, Isabel ; Etxeberria, Igor Alvarez ; Vicente-Villardon, Jose Luis .
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  179. THE THEORY OF INTERNATIONAL AND NATIONAL ACCOUNTING AND ITS PRACTICAL USEFULNESS TO BUSINESS EXECUTIVES AND INVESTORS. (2017). Zeman, Zoltan ; Barczi, Judit .
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  180. Financing, reputation and information disclosure quality in the Chinese market. (2016). Mi, Jianhua ; Elrod, Cassandra ; Sheng, Hong .
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  181. Examining the Patterns of Goodwill Impairments in Europe and the US. (2016). Andre, Paul ; Paugam, Luc ; Filip, Andrei.
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  182. Do Goodwill Impairments by European Firms Provide Useful Information to Investors?. (2016). Schatt, Alain ; Walliser, Elisabeth ; Bessieux-Ollier, Corinne ; Doukakis, Leonidas .
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  183. A review of the IFRS adoption literature. (2016). Li, X I ; de George, Emmanuel T ; Shivakumar, Lakshmanan.
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  184. Conditional conservatism and disaggregated bad news indicators in accrual models. (2016). Basu, Sudipta ; Byzalov, Dmitri.
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  185. Corporate philanthropy and community involvement. Analysing companies from France, Germany, the Netherlands and Spain. (2016). De-Miguel, Blanca ; Garcia-Ortega, Beatriz ; Chirivella-Gonzalez, Vicente .
    In: Quality & Quantity: International Journal of Methodology.
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  186. Building Corporate Reputation Through Corporate Social Responsibility (CSR) Reports: The Case of Extractive Industries. (2016). Demir, Mert ; Martell, Terrence F ; Sethi, Prakash S.
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  187. THE INFLUENCE OF MACROECONOMIC ANNOUNCEMENTS INTO VIETNAMESE STOCK MARKET VOLATILITY. (2016). Mai, Nhat Chi.
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  188. Financial reporting quality and investment decisions for family firms. (2016). Pan, Chao-Jung ; Wang, Tawei ; Lin, Chan-Jane.
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  189. Value Relevance of Earnings of Multinational Firms: Regulatory Regimes Associated with Foreign Subsidiaries. (2016). Wu, Qiang ; TARAZI, Amine ; HASAN, IFTEKHAR ; Siraj, Ibrahim .
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  190. Les déterminants du conservatisme comptable conditionnel dans le contexte français. (2016). Khoufi, Walid ; Azouz, Samah Rebai ; Kammoun, Ines.
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  191. Does Intellectual Capital Disclosure Matter for Audit Risk? Evidence from the UK and Italy. (2016). Trucco, Sara ; Demartini, Chiara.
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  192. Are level 3 fair values reflected in firm value? Evidence from European banks. (2016). Kisseleva, Katja ; Lorenz, Daniela .
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  193. A review of the IFRS adoption literature. (2016). Shivakumar, Lakshmanan ; Li, XI ; de George, Emmanuel T.
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  194. El informe de auditoría con salvedades: ¿una mayor independencia y competencia del auditor aumenta su contenido informativo?. (2016). Martinez-Blasco, Monica ; Vivas-Crisol, Laura ; Garcia-Blandon, Josep.
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  195. Cross-market information transfers of ADR firms: An investigation of emerging market economies. (2016). Senteney, David L ; Bazaz, Mohammad S.
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  196. Secrecy and the impact of mandatory IFRS adoption on earnings quality in Europe. (2016). Houqe, Muhammad Nurul ; Monem, Reza M ; Tareq, Mohammad ; van Zijl, Tony.
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  197. Analyst forecasts and stock price informativeness: Some international evidence on the role of audit quality. (2016). Cheong, Chee Seng ; Zurbruegg, Ralf.
    In: Journal of Contemporary Accounting and Economics.
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  198. Institutional factors and conditional conservatism in Malaysia: Does international financial reporting standards convergence matter?. (2016). Marzuki, Marziana Madah ; Abdul, Effiezal Aswadi.
    In: Journal of Contemporary Accounting and Economics.
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  199. Voluntary monthly earnings disclosures and analyst behavior. (2016). Keung, Edmund C ; Tsao, Shou-Min ; Lu, Hsueh-Tien.
    In: Journal of Banking & Finance.
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  200. The confounding effect of cost stickiness on conservatism estimates. (2016). Basu, Sudipta ; Byzalov, Dmitri ; Banker, Rajiv D.
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  201. The association between earnings quality and the cost of equity capital: Evidence from the UK. (2016). Haslam, Jim ; Eliwa, Yasser ; Abraham, Santhosh .
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  202. The use of management forecasts to dampen analysts expectations by Chinese listed firms. (2016). Huang, Wei.
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  203. Changes in the value relevance of research and development expenses after IFRS adoption. (2016). Gong, James Jianxin ; Wang, Sophia I-Ling.
    In: Advances in accounting.
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  204. R&D capitalization and audit fees: Evidence from China. (2016). Cheng, Jia-Chi ; Kuo, Nan-Ting ; Lu, Chia-Chi .
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  205. Earnings management surrounding M&A: Role of economic development and investor protection. (2016). Karim, Mohammad A ; Zhang, Shaorong ; Sarkar, Sayan.
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  206. Empirical findings from the reconciliations in the first IFRS compliant reports prepared by Japanese-owned subsidiaries in Australia. (2016). Sugiyama, Sachiko ; Islam, Jesmin.
    In: Advances in accounting.
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  207. The IFRS Adoption Reform through the Lens of Neoinstitutionalism: The Case of the Russian Federation. (2016). Kim, Oksana.
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  208. Response to Discussion of “Security Returns and Volume Responses around International Financial Reporting Standards (IFRS) Earnings Announcements”. (2016). Olibe, Kingsley O.
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  209. The Effect of Earnings Recognition on Firm-Specific Information Variation. (2016). Park, Ji-Hye ; Cho, Joong-Seok .
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  210. Relationship between risk and transparency in the financial statements of professional services entities. (2016). Nichita, Mirela Elena ; Vulpoi, Marcel .
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  211. THE IMPACT OF IFRS NORMS ON INTERNAL GOVERNANCE MECHANISMS WITH REGARD TO SOCIO-ECONOMIC CONTEXT. (2016). Hergli, Soumaya .
    In: Management and Marketing Journal.
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  212. Effect of Financial Reporting Quality on Sustainability Information Disclosure. (2015). Ferrero, Jennifer Martinez ; Cuadradoballesteros, Beatriz ; Garciasanchez, Isabel M ; Martinezferrero, Jennifer.
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  213. Commentary on Prospects for Global Financial Reporting. (2015). Barth, Mary E.
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  214. The Interrelation among Faithful Representation (Reliability), Corruption and IFRS Adoption: An Empirical Investigation. (2015). Kythreotis, Alexios .
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  215. Does Book-Tax Conformity Deter Opportunistic Book and Tax Reporting? An International Analysis. (2015). , Tanya .
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    RePEc:taf:euract:v:24:y:2015:i:3:p:441-469.

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  216. Incentives or Standards: What Determines Accounting Quality Changes around IFRS Adoption?. (2015). Christensen, Hans B. ; Zeng, Cheng ; Walker, Martin ; Lee, Edward.
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  217. The implications of research on accounting conservatism for accounting standard setting. (2015). Mora, Araceli ; Walker, Martin.
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  218. Institutional investors and conservative financial reporting: evidence from China. (2015). Chen, Yue ; Li, Lingxiang ; Wang, Haizhi.
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  219. Earnings management and participation in accounting standard-setting. (2015). Palan, Stefan ; Königsgruber, Roland ; Konigsgruber, Roland.
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  220. Is a Full International Accounting Convergence Desirable?. (2015). Procházka, David.
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  221. Der Zusammenhang zwischen „book-tax differences“ und Bilanzpolitik zum Erreichen eines positiven Jahresergebnisses. (2015). Frey, Lisa ; Moller, Manuela.
    In: Die Unternehmung - Swiss Journal of Business Research and Practice.
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  222. Firm growth and the pricing of discretionary accruals. (2015). Wu, Qiang ; Robin, Ashok.
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  223. Determinants of the length of time a firm’s book-to-market ratio is greater than one. (2015). Oler, Mitchell.
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  224. Litigation risk, information asymmetry and conditional conservatism. (2015). Elayan, Fayez ; Liu, Zhefeng.
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  225. Does the informational role of the annual general meeting depend on a country’s legal tradition?. (2015). Martinez-Blasco, Monica ; Argiles-Bosch, Josep ; Garcia-Blandon, Josep.
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  226. CEO Gender, Ethical Leadership, and Accounting Conservatism. (2015). Zhang, Feida ; Ho, Simon ; Tam, Kinsun ; Li, Annie.
    In: Journal of Business Ethics.
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  227. Corporate Transparency and the Impact of Investor Sentiment on Stock Prices. (2015). Ml, Sonia ; Wang, Kailong ; Firth, Michael.
    In: Management Science.
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  228. Financial Decisions and Investment Outcomes in Developing Countries; The Role of Institutions. (2015). Turk Ariss, Rima.
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  229. Do audit committees reduce the agency costs of ownership structure?. (2015). Cai, Charlie X ; Wu, Qinghua ; Tian, Gaoliang ; Hillier, David.
    In: Pacific-Basin Finance Journal.
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  230. Determinants of voluntary corporate governance disclosure: Evidence from Islamic banks in the Southeast Asian and the Gulf Cooperation Council regions. (2015). Wan, Wan Amalina ; Stewart, Jenny ; Percy, Majella.
    In: Journal of Contemporary Accounting and Economics.
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  231. Can Anglo-Saxon audit committee scheme improve earnings quality in non-Anglo-Saxon environments?. (2015). Chen, Jengfang ; Pan, Chien-Min ; Hsu, Audrey Wen-Hsin ; Duh, Rong-Ruey.
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  232. The effects of mandatory IFRS adoption and conditional conservatism on European bank values. (2015). Spathis, Charalambos ; Dasilas, Apostolos ; Manganaris, Panayotis .
    In: Journal of International Accounting, Auditing and Taxation.
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  233. Mandatory adoption of IFRS and timely loss recognition across Europe: The effect of corporate finance incentives. (2015). Chan, Ann L.-C., ; Hsu, Audrey W.-H., ; Lee, Edward.
    In: International Review of Financial Analysis.
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  234. Directors remuneration: A comparison of Italian and UK non-financial listed firms disclosure. (2015). Carta, Silvia ; Gaia, Silvia ; Melis, Andrea.
    In: The British Accounting Review.
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  235. Why does Chinas stock market have highly synchronous stock price movements? An information supply perspective. (2015). Lin, Karen Jingrong ; Carter, Clairmont ; Karim, Khondkar E.
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  236. Equity Financing and Social Responsibility: Further International Evidence. (2015). Feng, Zhi-Yuan ; Huang, Hua-Wei.
    In: The International Journal of Accounting.
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  237. THE LEGAL FRAMEWORK FOR THE IMPLEMENTATION OF IFRS AND THEIR IMPLICATIONS IN THE BANKING SYSTEM FROM ROMANIA. (2015). Apetri, Anisoara ; Mihalciuc, Camelia ; Mihai, Oana Iuliana .
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  238. REGRESSION MODEL FOR RISK REPORTING IN FINANCIAL STATEMENTS OF ACCOUNTING SERVICES ENTITIES. (2015). .
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  239. Approach Regarding a Framework for Risk Reporting in Order to Enhance the Related Good Practices. (2015). Turlea, Carmen ; Nichita, Mirela .
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  240. Institutions as Determinant Factors of Corporate Responsibility Strategies of Multinational Firms. (2014). Duran, Juan Jose ; Bajo, Nuria .
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  241. Accounting Tradition and other drivers of the Fair Value choice: An Opportunistic Management perspective. (2014). Marcon, Carlo ; Fasan, Marco.
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  242. Consequences of financial reporting quality on corporate performance. Evidence at the international level. (2014). Martinez-Ferrero, Jennifer.
    In: Estudios de Economia.
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  243. The relationships between IFRS, earnings losses threshold and earnings management. (2014). Kao, Hui-Sung .
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  244. How value-glamour investors use financial information: UK evidence of investors confirmation bias. (2014). Duong, Chau ; Pescetto, Gioia ; Santamaria, Daniel .
    In: The European Journal of Finance.
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  245. Accounting Accruals and Stock Returns: Evidence from European Equity Markets. (2014). Papanastasopoulos, Georgios A..
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  246. Conservatism and Equity Ownership of the Founding Family. (2014). Cheng, Qiang.
    In: European Accounting Review.
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  247. An Exploratory Analysis of Cash Holdings and Pay-Performance Sensitivity before and after IFRS Adoption. (2014). Shih, Bi-Ying ; Chen, Yu-Ju ; Wu, Ming-Cheng.
    In: International Journal of Economic Sciences.
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  248. Does Corporate Governance Matter? Evidence from Accounting Conservatism Practices among Jordanian Listed Companies. (2014). Omar, Deaa Al-Deen ; Bin, Syed Soffian ; Fadzil, Faudziah Hanim.
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  249. The Effect of Institutional Factors on Discontinuities in Earnings Distribution: Public Versus Private Firms in Japan. (2014). SHUTO, Akinobu ; Iwasaki, Takuya.
    In: Discussion Paper Series.
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  250. Does shareholder protection affect the performance of analysts as a gatekeeper?. (2014). Nilsson, Ola ; Eriksson, Katarina ; Koch, Christopher.
    In: Journal of Management & Governance.
    RePEc:kap:jmgtgv:v:18:y:2014:i:2:p:315-345.

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  251. The Association between Accounting Conservatism and Cash Dividends: Evidence from Emerging Markets. (2014). Mousa, Gehan A..
    In: International Journal of Academic Research in Accounting, Finance and Management Sciences.
    RePEc:hur:ijaraf:v:4:y:2014:i:4:p:210-220.

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  252. Pertinence des mesures non-GAAP pour les marchés boursiers : le cas des firmes du CAC 40. (2014). Cormier, Denis ; Demaria, Samira.
    In: GREDEG Working Papers.
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  253. ‘Does accounting regulation matter?’: An experience of international financial reporting standards implementation in an emerging country. (2014). Nurunnabi, Mohammad.
    In: Research in Accounting Regulation.
    RePEc:eee:reacre:v:26:y:2014:i:2:p:230-238.

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  254. Institutional incentives and earnings quality: The influence of government ownership in China. (2014). Liu, Xiang ; Bazaz, Mohammad ; Saidi, Reza.
    In: Journal of Contemporary Accounting and Economics.
    RePEc:eee:jocaae:v:10:y:2014:i:3:p:248-261.

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  255. Japanese stock market reaction to announcements of news affecting auditors’ reputation: The case of the Olympus fraud. (2014). , Frendy ; Hu, Dan.
    In: Journal of Contemporary Accounting and Economics.
    RePEc:eee:jocaae:v:10:y:2014:i:3:p:206-224.

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  256. Does mandatory IFRS adoption improve information quality in low investor protection countries?. (2014). Houqe, Muhammad Nurul ; van Zijl, Tony ; Easton, Samuel.
    In: Journal of International Accounting, Auditing and Taxation.
    RePEc:eee:jiaata:v:23:y:2014:i:2:p:87-97.

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  257. Does accounting conservatism improve the corporate information environment?. (2014). Hu, Jinshuai ; Zhang, Feida ; Li, Annie Yuansha.
    In: Journal of International Accounting, Auditing and Taxation.
    RePEc:eee:jiaata:v:23:y:2014:i:1:p:32-43.

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  258. Are IFRS value-relevant for separate financial statements? Evidence from the Italian stock market. (2014). Palea, Vera.
    In: Journal of International Accounting, Auditing and Taxation.
    RePEc:eee:jiaata:v:23:y:2014:i:1:p:1-17.

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  259. Implications of strategic alliances for earnings quality and capital market investors. (2014). Demirkan, Irem .
    In: Journal of Business Research.
    RePEc:eee:jbrese:v:67:y:2014:i:9:p:1806-1816.

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  260. Effects of international institutional factors on earnings quality of banks. (2014). Kanagaretnam, Kiridaran ; Lim, Chee Yeow ; Lobo, Gerald J..
    In: Journal of Banking & Finance.
    RePEc:eee:jbfina:v:39:y:2014:i:c:p:87-106.

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  261. Cash flow asymmetry: Causes and implications for conditional conservatism research. (2014). Collins, Daniel W. ; Tian, Xiaoli ; Hribar, Paul.
    In: Journal of Accounting and Economics.
    RePEc:eee:jaecon:v:58:y:2014:i:2:p:173-200.

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  262. Measures of strategic alliance performance, classified and assessed. (2014). Christoffersen, Jeppe ; Plenborg, Thomas ; Robson, Matthew J..
    In: International Business Review.
    RePEc:eee:iburev:v:23:y:2014:i:3:p:479-489.

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  263. How has the international harmonization of financial reporting standards affected merger premiums within the European Union?. (2014). Bozos, Konstantinos ; Ratnaike, Yasanji C. ; Alsharairi, Malek .
    In: International Review of Financial Analysis.
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  264. What factors explain stock market retardation in Islamic Countries. (2014). Rizvi, Syed Aun R. ; Masih, Abul ; Bacha, Obiyathulla ; Dewandaru, Ginanjar ; Rizvi, Syed Aun R., .
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    RePEc:eee:ememar:v:19:y:2014:i:c:p:106-127.

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  265. Comparison of cosmetic earnings management for the developed markets and emerging markets: Some empirical evidence from the United States and Taiwan. (2014). Lin, Fengyi ; Wu, Sheng-Fu .
    In: Economic Modelling.
    RePEc:eee:ecmode:v:36:y:2014:i:c:p:466-473.

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  266. The impact of the 2007 reforms on the level of information disclosure by the Chinese A-share market. (2014). Marsden, Alastair ; Gong, Rong .
    In: China Economic Review.
    RePEc:eee:chieco:v:30:y:2014:i:c:p:221-234.

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  267. Does the adoption of IFRS affect corporate social disclosure in annual reports?. (2014). van der Laan, Joyce ; Tondkar, Rasoul H ; Gouldman, Andrea L.
    In: Advances in accounting.
    RePEc:eee:advacc:v:30:y:2014:i:2:p:402-412.

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  268. IFRS implementation in the European Union and the survival of accounting families. (2014). Forst, Arno .
    In: Advances in accounting.
    RePEc:eee:advacc:v:30:y:2014:i:1:p:187-195.

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  269. Financial Crisis And Earnings Management: The European Evidence. (2014). Filip, Andrei ; Raffournier, Bernard.
    In: The International Journal of Accounting.
    RePEc:eee:accoun:v:49:y:2014:i:4:p:455-478.

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  270. Early Adoption of IFRS as a Strategic Response to Transnational and Local Influences. (2014). Alon, Anna ; Dwyer, Peggy D..
    In: The International Journal of Accounting.
    RePEc:eee:accoun:v:49:y:2014:i:3:p:348-370.

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  271. The Effect of IFRS Adoption Conditional Upon the Level of Pre-adoption Divergence. (2014). Rahman, Asheq ; Courtenay, Stephen ; Cai, Lei .
    In: The International Journal of Accounting.
    RePEc:eee:accoun:v:49:y:2014:i:2:p:147-178.

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  272. Convergence of accounting standards and foreign direct investment. (2014). xu, bin ; ding, yuan ; Chen, Charles J. P., .
    In: The International Journal of Accounting.
    RePEc:eee:accoun:v:49:y:2014:i:1:p:53-86.

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  273. Banking reform, risk-taking, and earnings quality – Evidence from transition countries. (2014). HASAN, IFTEKHAR ; Fang, Yiwei ; Li, Lingxiang.
    In: BOFIT Discussion Papers.
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  274. Determinants of GRI G3 Application Levels: The Case of the Fortune Global 500. (2013). Legendre, Stephane ; Coderre, Franois.
    In: Corporate Social Responsibility and Environmental Management.
    RePEc:wly:corsem:v:20:y:2013:i:3:p:182-192.

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  275. Investor Attention and Earnings Management around the World. (2013). Jin, Justin Y.
    In: Accounting Perspectives.
    RePEc:wly:accper:v:12:y:2013:i:2:p:165-187.

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  276. The Effect of the European Regulation 1606/2002 on Market Efficiency: Early Empirical Evidence and Some Suggestions for Future Research and Policy-Making Discussion. (2013). Vera, Palea .
    In: Department of Economics and Statistics Cognetti de Martiis. Working Papers.
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  277. Capital Market Effects of the IFRS Adoption for Separate Financial Statements: Evidence from the Italian Stock Market. (2013). Vera, Palea .
    In: Department of Economics and Statistics Cognetti de Martiis. Working Papers.
    RePEc:uto:dipeco:201309.

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  278. The role of disaggregation of earnings in stock valuation and earnings forecasting. (2013). Wang, Pengguo.
    In: Accounting and Business Research.
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  279. Endogenous governance transparency and product market competition. (2013). Hidalgo-Cabrillana, Ana.
    In: SERIEs: Journal of the Spanish Economic Association.
    RePEc:spr:series:v:4:y:2013:i:1:p:113-136.

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  280. The Role of Social Values, Accounting Values and Institutions in Determining Accounting Conservatism. (2013). Doupnik, Timothy S ; Gotti, Giorgio ; Kang, Tony ; Salter, Stephen B.
    In: Management International Review.
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  281. Personal vs. Corporate Goals: Why do Insurance Companies Manage Loss Reserves?. (2013). Fiordelisi, Franco ; Meles, Antonio ; Monferra, Stefano ; Starita, Maria Grazia .
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  282. Corporate Governance and Conservatism. (2013). Foroghi, Dariush ; Fallah, Zahra Nokhbeh ; Amiri, Hadi .
    In: International Journal of Academic Research in Accounting, Finance and Management Sciences.
    RePEc:hur:ijaraf:v:3:y:2013:i:4:p:61-71.

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  283. What Determines Audit Independence and Expertise in Russia? Firm-Level Evidence. (2013). Iwasaki, Ichiro.
    In: RRC Working Paper Series.
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  284. The Effect of Accounting Conservatism on Corporate Investment Behavior. (2013). Ito, Kunio ; Ishida, Souhei .
    In: Working Paper Series.
    RePEc:hit:hjbswp:175.

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  285. Impact of Mandatory IFRS Adoption on Conditional Conservatism in Europe. (2013). Andre, Paul ; Paugam, Luc ; Filip, Andrei.
    In: Working Papers.
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  286. Accounting for Stakeholders or Shareholders? The Case of R&D Reporting. (2013). Stolowy, Hervé ; ding, yuan ; Jeanjean, Thomas.
    In: Post-Print.
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  287. Impact of Mandatory IFRS Adoption on Conditional Conservatism in Europe. (2013). Filip, Andrei ; Andre, Paul ; Paugam, Luc.
    In: Post-Print.
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  288. Auditing regulations and bank shareholders’ wealth: An international analysis. (2013). Hossain, Mahmud ; Rezaee, Zabihollah ; Mitra, Santanu.
    In: Research in Accounting Regulation.
    RePEc:eee:reacre:v:25:y:2013:i:2:p:252-257.

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  289. US cross-listing and corporate disclosure policy. (2013). Marhfor, Ahmed ; Cosset, Jean-Claude ; Charest, Guy ; Mzali, Bouchra.
    In: Journal of Multinational Financial Management.
    RePEc:eee:mulfin:v:23:y:2013:i:1:p:97-112.

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  290. Does investor protection regime affect the effectiveness of outside directorship on the board?. (2013). Pathak, Jagdish ; Sun, Jerry .
    In: Journal of Multinational Financial Management.
    RePEc:eee:mulfin:v:23:y:2013:i:1:p:19-33.

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  291. Weakened outside shareholder rights in dual-class firms and timely loss reporting. (2013). Khurana, Inder K ; Wang, Dechun ; Raman, K K.
    In: Journal of Contemporary Accounting and Economics.
    RePEc:eee:jocaae:v:9:y:2013:i:2:p:203-220.

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  292. Nonlinear dynamics in discretionary accruals: An analysis of bank loan-loss provisions. (2013). López-Espinosa, Germán ; Rubia, Antonio ; Balboa, Marina ; Lopez-Espinosa, German.
    In: Journal of Banking & Finance.
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  293. Mandatory IFRS reporting and changes in enforcement. (2013). Leuz, Christian ; Hail, Luzi ; Christensen, Hans B..
    In: Journal of Accounting and Economics.
    RePEc:eee:jaecon:v:56:y:2013:i:2:p:147-177.

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  294. Understanding discretion in conservatism: An alternative viewpoint. (2013). Roychowdhury, Sugata ; Martin, Xiumin.
    In: Journal of Accounting and Economics.
    RePEc:eee:jaecon:v:56:y:2013:i:2:p:134-146.

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  295. Performance shocks and misreporting. (2013). Kovrijnykh, Andrei ; Gerakos, Joseph.
    In: Journal of Accounting and Economics.
    RePEc:eee:jaecon:v:56:y:2013:i:1:p:57-72.

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  296. A measurement approach to conservatism and earnings management. (2013). Gao, Pingyang.
    In: Journal of Accounting and Economics.
    RePEc:eee:jaecon:v:55:y:2013:i:2:p:251-268.

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  297. Equity valuation models and target price accuracy in Europe: Evidence from equity reports. (2013). Chan, Jacky ; Imam, Shahed ; Shah, Syed Zulfiqar Ali, .
    In: International Review of Financial Analysis.
    RePEc:eee:finana:v:28:y:2013:i:c:p:9-19.

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  298. Property rights, R&D spillovers, and corporate accounting transparency in China. (2013). Fan, Joseph P. H., ; Yu, Xin ; Gillan, Stuart L..
    In: Emerging Markets Review.
    RePEc:eee:ememar:v:15:y:2013:i:c:p:34-56.

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  299. How do market forces affect executive compensation in Chinese state-owned enterprises?. (2013). Hu, Fang ; Tan, Weiqiang ; Yang, Sixian ; Xin, Qingquan .
    In: China Economic Review.
    RePEc:eee:chieco:v:25:y:2013:i:c:p:78-87.

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  300. Dividends, research and development expenditures, and the value relevance of book value for UK loss-making firms. (2013). Stark, Andrew W ; Jiang, Wei.
    In: The British Accounting Review.
    RePEc:eee:bracre:v:45:y:2013:i:2:p:112-124.

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  301. How arbitrary are international accounting classifications? Lessons from centuries of classifying in many disciplines, and experiments with IFRS data. (2013). Stadler, Christian ; Nobes, Christopher.
    In: Accounting, Organizations and Society.
    RePEc:eee:aosoci:v:38:y:2013:i:8:p:573-595.

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  302. Some theoretical and methodological suggestions for studies examining accountants professional judgments and earnings management. (2013). Heinz, Philip ; Hellmann, Andreas ; Patel, Chris.
    In: Advances in accounting.
    RePEc:eee:advacc:v:29:y:2013:i:2:p:299-311.

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  303. The impact of IFRS on accounting quality: Evidence from Greece. (2013). Kousenidis, Dimitrios ; Asteriou, Dimitrios ; Leventis, Stergios ; Dimitropoulos, Panagiotis E.
    In: Advances in accounting.
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  304. Russian Accounting System: Value Relevance of Reported Information and the IFRS Adoption Perspective. (2013). Kim, Oksana.
    In: The International Journal of Accounting.
    RePEc:eee:accoun:v:48:y:2013:i:4:p:525-547.

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  305. Impact of Mandatory IFRS Adoption on Conditional Conservatism in Europe. (2013). Andre, Paul ; Filip, Andrei ; Paugam, Luc.
    In: ESSEC Working Papers.
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  306. The Influence of Country- and Firm-Level Governance on Financial Reporting Quality: Revisiting the Evidence. (2013). Magnan, Michel ; Parbonetti, Antonio.
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  307. The International Politics of IFRS Harmonization. (2013). Karthik, Ramanna .
    In: Accounting, Economics, and Law: A Convivium.
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  308. Evaluating Accounting Standards: A Comment on Ramanna’s ‘The International Politics of IFRS Harmonization’. (2013). Madsen Paul E., .
    In: Accounting, Economics, and Law: A Convivium.
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  309. Adopting a Label: Heterogeneity in the Economic Consequences Around IAS/IFRS Adoptions. (2013). Leuz, Christian ; Daske, Holger ; Verdi, Rodrigo ; Hail, Luzi.
    In: Journal of Accounting Research.
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  310. Cross-Country Differences in Disclosure Quality: a Study of Fair Value Disclosures by European Real Estate Companies.. (2013). Sundgren, Stefan ; Somoza-Lopez, Antonio ; Maki, Juha.
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  311. Are IFRS Value-Relevant for Separate Financial Statements? Evidence from the Italian Stock Market. (2012). Palea, Vera.
    In: Department of Economics and Statistics Cognetti de Martiis. Working Papers.
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  312. A Survey on Virtue in Business and Management (1980-2011). (2012). López-Espinosa, Germán ; Ferrero, Ignacio.
    In: Faculty Working Papers.
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  313. Comparing Abnormal Accruals Estimates across Samples: An International Test. (2012). Vanstraelen, Ann ; Meuwissen, Roger ; Moers, Frank ; Peek, Erik .
    In: European Accounting Review.
    RePEc:taf:euract:v:22:y:2012:i:3:p:533-572.

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  314. Economic Consequences of Accounting Enforcement Reforms: The Case of Germany. (2012). Jürgen Ernstberger, ; Vogler, Oliver ; Stich, Michael .
    In: European Accounting Review.
    RePEc:taf:euract:v:21:y:2012:i:2:p:217-251.

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  315. Bank-Firm Relationships and Security Analyst Activities: Evidence from Japan. (2012). Koga, Kentaro ; Uchino, Satomi .
    In: The Japanese Accounting Review.
    RePEc:kob:tjrevi:dec2012:v:2:p:49-73.

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  316. Excess Executive Compensation and the Demand for Accounting Conservatism. (2012). SHUTO, Akinobu ; Shiiba, Atsushi ; Iwasaki, Takuya ; Otomasa, Shota.
    In: Discussion Paper Series.
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  317. Adopting International Financial Reporting Standards (IFRS) in Africa: benefits, prospects and challenges. (2012). Owolabi, Akintola ; Iyoha, Francis O..
    In: African Journal of Accounting, Auditing and Finance.
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  318. Fair Value Reclassifications of Financial Assets during the Financial Crisis. (2012). Brüggemann, Ulf ; Daske, Holger ; Bruggemann, Ulf ; Bischof, Jannis .
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  319. Voluntary adoption of IFRS: A study of determinants for UK unlisted firms. (2012). Andre, Paul ; Yang, Dan ; Walton, Peter.
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  320. Executive stock options and earnings management in the portuguese listed companies. (2012). Alves, Sandra .
    In: Revista de Contabilidad - Spanish Accounting Review.
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  321. Terrorist attacks and company financial numbers: Evidence on earnings management and value relevance from Madrid, London and Istanbul. (2012). Iatridis, George.
    In: Research in International Business and Finance.
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  322. The effect of enforcement on timely loss recognition: Evidence from insider trading laws. (2012). JAYARAMAN, SUDARSHAN.
    In: Journal of Accounting and Economics.
    RePEc:eee:jaecon:v:53:y:2012:i:1:p:77-97.

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  323. The information content of annual earnings announcements and mandatory adoption of IFRS. (2012). Maydew, Edward L. ; Landsman, Wayne R. ; Thornock, Jacob R..
    In: Journal of Accounting and Economics.
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  324. Does eliminating the Form 20-F reconciliation from IFRS to U.S. GAAP have capital market consequences?. (2012). Li, Haidan ; Kim, Yongtae.
    In: Journal of Accounting and Economics.
    RePEc:eee:jaecon:v:53:y:2012:i:1:p:249-270.

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  325. Audited financial reporting and voluntary disclosure as complements: A test of the Confirmation Hypothesis. (2012). Ball, Ray ; Shivakumar, Lakshmanan ; JAYARAMAN, SUDARSHAN.
    In: Journal of Accounting and Economics.
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  326. Earnings dispersion and aggregate stock returns. (2012). Jorgensen, Bjorn ; Li, Jing ; Sadka, Gil.
    In: Journal of Accounting and Economics.
    RePEc:eee:jaecon:v:53:y:2012:i:1:p:1-20.

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  327. Asymmetric benchmarking in bank credit rating. (2012). HASAN, IFTEKHAR ; Shen, Chung-Hua ; Huang, Yu-Li.
    In: Journal of International Financial Markets, Institutions and Money.
    RePEc:eee:intfin:v:22:y:2012:i:1:p:171-193.

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  328. Audit quality in common-law and code-law emerging markets: Evidence on earnings conservatism, agency costs and cost of equity. (2012). Iatridis, George Emmanuel.
    In: Emerging Markets Review.
    RePEc:eee:ememar:v:13:y:2012:i:2:p:101-117.

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  329. The transition to IFRS and the value relevance of financial statements in Greece. (2012). Evans, Lisa ; Andre, Paul ; Tsalavoutas, Ioannis.
    In: The British Accounting Review.
    RePEc:eee:bracre:v:44:y:2012:i:4:p:262-277.

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  330. Firm incentives, institutional complexity and the quality of “harmonized” accounting numbers. (2012). Isidro, Helena ; Raonic, Ivana .
    In: The International Journal of Accounting.
    RePEc:eee:accoun:v:47:y:2012:i:4:p:407-436.

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  331. The Effect of IFRS Adoption and Investor Protection on Earnings Quality Around the World. (2012). Karim, A. K. M. Waresul, ; van Zijl, Tony ; Houqe, Muhammad Nurul ; Dunstan, Keitha .
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    RePEc:eee:accoun:v:47:y:2012:i:3:p:333-355.

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  332. How Do Various Forms of Auditor Rotation Affect Audit Quality? Evidence from China. (2012). Wu, Xi ; Rui, Oliver ; Firth, Michael.
    In: The International Journal of Accounting.
    RePEc:eee:accoun:v:47:y:2012:i:1:p:109-138.

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  333. Earnings Management, Audit Quality and Legal Environment: An International Comparison. (2012). Jetenak, Emin Huseyin ; Memi, Mehmet unsal .
    In: International Journal of Economics and Financial Issues.
    RePEc:eco:journ1:2012-04-8.

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  334. Asymmetric benchmarking in bank credit rating. (2012). HASAN, IFTEKHAR ; Shen, Chung-Hua ; Huang, Yu-Li.
    In: Research Discussion Papers.
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  335. Do Firms Adjust Their Timely Loss Recognition in Response to Changes in the Banking Industry?. (2012). Gormley, Todd A. ; Kim, Bong Hwan ; Martin, Xiumin.
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  336. Determinants of Traditional Sustainability Reporting Versus Integrated Reporting. An Institutionalist Approach. (2012). Berg, Nicola ; Jensen, Julia Catharina.
    In: Business Strategy and the Environment.
    RePEc:bla:bstrat:v:21:y:2012:i:5:p:299-316.

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  337. Could IFRS Replace US GAAP? A Comparison of Earnings Attributes and Informativeness in the US Market*. (2011). Jorgensen, Bjorn ; Linthicum, Cheryl L ; Gordon, Elizabeth A.
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  338. The Information Content of Earnings Components: Evidence from the Chinese Stock Market. (2011). Gao, Daniel Ning ; Firth, Michael ; Chen, Gongmeng .
    In: European Accounting Review.
    RePEc:taf:euract:v:20:y:2011:i:4:p:669-692.

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  339. Standards, Management Incentives and Accounting Practice -- Lessons from the IFRS Transition in Sweden. (2011). Schuster, Walter .
    In: Accounting in Europe.
    RePEc:taf:acceur:v:8:y:2011:i:1:p:69-88.

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  340. Accounting and stock market effects of international accounting standards adoption in an emerging economy. (2011). Elbannan, Mohamed.
    In: Review of Quantitative Finance and Accounting.
    RePEc:kap:rqfnac:v:36:y:2011:i:2:p:207-245.

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  341. Value relevance of banks: global evidence. (2011). John, Kose ; HASAN, IFTEKHAR ; Francis, Bill ; Anandarajan, Asokan.
    In: Review of Quantitative Finance and Accounting.
    RePEc:kap:rqfnac:v:36:y:2011:i:1:p:33-55.

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  342. Mandatory Fair Value Accounting and Information Asymmetry: Evidence from the European Real Estate Industry. (2011). Sellhorn, Thorsten ; Riedl, Edward J. ; Karl A. Muller, III, .
    In: Management Science.
    RePEc:inm:ormnsc:v:57:y:2011:i:6:p:1138-1153.

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  343. Les acteurs de la normalisation comptable internationale : une communauté épistémique ?. (2011). Chantiri-Chaudemanche, Rouba .
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  344. The impact of IFRS implementation on Greek listed companies: An industrial sector and stock market index analysis. (2011). Iatridis, George ; Dalla, Konstantia .
    In: International Journal of Managerial Finance.
    RePEc:eme:ijmfpp:v:7:y:2011:i:3:p:284-303.

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  345. The emergence of second-tier auditors in the post-SOX era: An analysis of accounting conservatism. (2011). Jenkins, David S ; Velury, Uma .
    In: Research in Accounting Regulation.
    RePEc:eee:reacre:v:23:y:2011:i:2:p:172-176.

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  346. Audit firm industry specialization and audit outcomes: Insights from academic literature. (2011). Habib, Ahsan.
    In: Research in Accounting Regulation.
    RePEc:eee:reacre:v:23:y:2011:i:2:p:114-129.

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  347. The impact of IFRS adoption on the value relevance of book value and earnings. (2011). Clarkson, Peter ; Thompson, Rex ; Richardson, Gordon D ; Hanna, Douglas J.
    In: Journal of Contemporary Accounting and Economics.
    RePEc:eee:jocaae:v:7:y:2011:i:1:p:1-17.

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  348. The impact of governance reform on performance and transparency. (2011). Rountree, Brian ; Price, Richard ; Roman, Francisco J..
    In: Journal of Financial Economics.
    RePEc:eee:jfinec:v:99:y:2011:i:1:p:76-96.

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  349. Isolating the effect of disclosure on information risk. (2011). TANG, WEI.
    In: Journal of Accounting and Economics.
    RePEc:eee:jaecon:v:52:y:2011:i:1:p:81-99.

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  350. Does board gender diversity improve the informativeness of stock prices?. (2011). Gul, Ferdinand ; Ng, Anthony C. ; Srinidhi, Bin.
    In: Journal of Accounting and Economics.
    RePEc:eee:jaecon:v:51:y:2011:i:3:p:314-338.

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  351. The impact of mandatory IFRS adoption on foreign mutual fund ownership: The role of comparability. (2011). DeFond, Mark ; HU, XUESONG ; Li, Siqi ; Hung, Mingyi.
    In: Journal of Accounting and Economics.
    RePEc:eee:jaecon:v:51:y:2011:i:3:p:240-258.

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  352. Accounting disclosures, accounting quality and conditional and unconditional conservatism. (2011). Iatridis, George Emmanuel.
    In: International Review of Financial Analysis.
    RePEc:eee:finana:v:20:y:2011:i:2:p:88-102.

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  353. Accruals and the performance of stock returns following external financing activities. (2011). Wang, Tao ; Thomakos, Dimitrios ; Papanastasopoulos, Georgios.
    In: The British Accounting Review.
    RePEc:eee:bracre:v:43:y:2011:i:3:p:214-229.

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  354. Ownership concentration, voluntary disclosures and information asymmetry in New Zealand. (2011). Hu, Baiding ; Habib, Ahsan ; Jiang, Haiyan.
    In: The British Accounting Review.
    RePEc:eee:bracre:v:43:y:2011:i:1:p:39-53.

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  355. IFRS fair value measurement and accounting policy choice in the United Kingdom and Australia. (2011). Tarca, Ann ; Taplin, Ross ; Massoudi, Dianne ; Cairns, David.
    In: The British Accounting Review.
    RePEc:eee:bracre:v:43:y:2011:i:1:p:1-21.

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  356. Mandating IFRS in an Unfavorable Environment: The Greek Experience. (2011). HEVAS, DIMOSTHENIS ; Karampinis, Nikolaos I..
    In: The International Journal of Accounting.
    RePEc:eee:accoun:v:46:y:2011:i:3:p:304-332.

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  357. Board Monitoring and Earnings Management Pre- and Post-IFRS. (2011). Prencipe, Annalisa ; Mazzola, Pietro ; Marra, Antonio.
    In: The International Journal of Accounting.
    RePEc:eee:accoun:v:46:y:2011:i:2:p:205-230.

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  358. Examining dual accounting systems in Europe. (2011). Muio, Flora ; Macias, Marta .
    In: The International Journal of Accounting.
    RePEc:eee:accoun:v:46:y:2011:i:1:p:51-78.

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  359. ownership concentration and audit fees: do auditors matter most when investors are protected least ?. (2011). BEN ALI, CHIRAZ ; Lesage, Cedric.
    In: HEC Research Papers Series.
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  360. The Benefits of Financial Statement Comparability. (2011). Verdi, Rodrigo S. ; DE FRANCO, GUS ; KOTHARI, S. P..
    In: Journal of Accounting Research.
    RePEc:bla:joares:v:49:y:2011:i:4:p:895-931.

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  361. Conditional Earnings Conservatism and Corporate Refocusing Activities. (2011). Walker, Martin ; MAK, CHUN YU ; Strong, Norman.
    In: Journal of Accounting Research.
    RePEc:bla:joares:v:49:y:2011:i:4:p:1041-1082.

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  362. Discussion of Consequences and Institutional Determinants of Unregulated Corporate Financial Statements: Evidence from Embedded Value Reporting. (2011). Hail, Luzi.
    In: Journal of Accounting Research.
    RePEc:bla:joares:v:49:y:2011:i:2:p:573-594.

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  363. Consequences and Institutional Determinants of Unregulated Corporate Financial Statements: Evidence from Embedded Value Reporting. (2011). Serafeim, George.
    In: Journal of Accounting Research.
    RePEc:bla:joares:v:49:y:2011:i:2:p:529-571.

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  364. Timing Equity Issuance in Response to Information Asymmetry Arising from IFRS Adoption in Australia and Europe. (2011). Wang, Shiheng ; Welker, Michael.
    In: Journal of Accounting Research.
    RePEc:bla:joares:v:49:y:2011:i:1:p:257-307.

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  365. Do dynamic provisions reduce income smoothing using loan Loss provisions?. (2011). Saurina, Jesús ; Perez, Daniel ; Salas-Fumas, Vicente .
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  366. Conservatism and Value Relevance: Evidence from the European Financial Sector. (2011). Smaragdi, Irini ; Floropoulos, Jordan ; Manganaris, Panayotis.
    In: American Journal of Economics and Business Administration.
    RePEc:abk:jajeba:ajebasp.2011.259.269.

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  367. Communication via responsibility reporting and its effect on firm value in Finland. (2010). Schadewitz, Hannu ; Niskala, Mikael.
    In: Corporate Social Responsibility and Environmental Management.
    RePEc:wly:corsem:v:17:y:2010:i:2:p:96-106.

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  368. The Relative Importance of Firm and Country Characteristics for Earnings Quality around the World. (2010). Gaio, Cristina.
    In: European Accounting Review.
    RePEc:taf:euract:v:19:y:2010:i:4:p:693-738.

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  369. Optimal Precision of Accounting Information in Debt Financing. (2010). Göx, Robert ; Wagenhofer, Alfred ; Gox, Robert .
    In: European Accounting Review.
    RePEc:taf:euract:v:19:y:2010:i:3:p:579-602.

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  370. The information content of analysts reports and bankruptcy risk measures. (2010). Parnes, Dror.
    In: Applied Financial Economics.
    RePEc:taf:apfiec:v:20:y:2010:i:19:p:1499-1513.

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  371. Financial performance explanations and institutional setting. (2010). Aerts, Walter ; Tarca, Ann.
    In: Accounting and Business Research.
    RePEc:taf:acctbr:v:40:y:2010:i:5:p:421-450.

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  372. How can we measure the costs and benefits of changes in financial reporting standards?. (2010). Schipper, Katherine.
    In: Accounting and Business Research.
    RePEc:taf:acctbr:v:40:y:2010:i:3:p:309-327.

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  373. The pros and cons of regulating corporate reporting: A critical review of the arguments. (2010). Bushman, Robert ; Landsman, Wayne .
    In: Accounting and Business Research.
    RePEc:taf:acctbr:v:40:y:2010:i:3:p:259-273.

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  374. Different approaches to corporate reporting regulation: How jurisdictions differ and why. (2010). Leuz, Christian.
    In: Accounting and Business Research.
    RePEc:taf:acctbr:v:40:y:2010:i:3:p:229-256.

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  375. International differences in IFRS policy choice: A research note. (2010). Kvaal, Erlend ; Nobes, Christopher.
    In: Accounting and Business Research.
    RePEc:taf:acctbr:v:40:y:2010:i:2:p:173-187.

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  376. The social scientific turn in UK financial accounting research: A philosophical and sociological analysis. (2010). Rutherford, Brian.
    In: Accounting and Business Research.
    RePEc:taf:acctbr:v:40:y:2010:i:2:p:149-171.

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  377. The management of accounting numbers: Case study evidence from the ‘crash’ of an airline. (2010). Jorissen, Ann ; Otley, David .
    In: Accounting and Business Research.
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  378. Effects of financial and non-financial information disclosure on prices’ mechanisms for emergent markets: The case of Romanian Bucharest Stock Exchange. (2010). Dima, Bogdan ; ??r?m?t, Otilia, ; CUZMAN, Ioan .
    In: MPRA Paper.
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  379. Auditor Conservatism, Abnormal Accruals, and Going Concern Opinions. (2010). Muramiya, Katsuhiko ; Takada, Tomomi .
    In: Discussion Papers.
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  380. Economic implications of corporate financial reporting in brazilian and european financial markets. (2010). Benetti, C..
    In: Post-Print.
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  381. La réglementation de laudit est-elle dans lintérêt public : quelques enseignements du modèle français. (2010). Schatt, Alain ; Piot, C..
    In: Post-Print.
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  382. NATIONAL ACCOUNTING CULTURE AND THE RECOGNITION OF PROVISIONS: AN APPLICATION OF THE PRUDENCE PRINCIPLE. (2010). Feleag, Liliana ; Dragomir, Voicu D..
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  383. Value Relevance of Accounting Information in the Pre- and Post-IFRS Accounting Periods. (2010). Kousenidis, Dimitrios ; LADAS, Anestis C. ; Negakis, Christos I..
    In: European Research Studies Journal.
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  384. Corporate social disclosures in the context of national cultures and stakeholder theory. (2010). Orij, Rene .
    In: Accounting, Auditing & Accountability Journal.
    RePEc:eme:aaajpp:v:23:y:2010:i:7:p:868-889.

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  385. Voluntary IAS 1 accounting disclosures prior to official IAS adoption: An empirical investigation of UK firms. (2010). Iatridis, George ; Valahi, Styliani .
    In: Research in International Business and Finance.
    RePEc:eee:riibaf:v:24:y:2010:i:1:p:1-14.

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  386. Efficiency and stock performance of EU banks: Is there a relationship?. (2010). Gaganis, Chrysovalantis ; Liadaki, Aggeliki .
    In: Omega.
    RePEc:eee:jomega:v:38:y:2010:i:5:p:254-259.

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  387. An empirical insight on Spanish listed companies’ perceptions of International Financial Reporting Standards. (2010). Navarro-Garcia, Juan Carlos ; Bastida, Francisco.
    In: Journal of International Accounting, Auditing and Taxation.
    RePEc:eee:jiaata:v:19:y:2010:i:2:p:110-120.

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  388. The post-adoption effects of the implementation of International Financial Reporting Standards in Greece. (2010). Iatridis, George ; Rouvolis, Sotiris.
    In: Journal of International Accounting, Auditing and Taxation.
    RePEc:eee:jiaata:v:19:y:2010:i:1:p:55-65.

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  389. The impact of state ownership on performance differences in privately-owned versus state-owned banks: An international comparison. (2010). Tehranian, Hassan ; Khaksari, Shahriar ; Cornett, Marcia Millon ; Guo, Lin.
    In: Journal of Financial Intermediation.
    RePEc:eee:jfinin:v:19:y:2010:i:1:p:74-94.

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  390. Comovement, information production, and the business cycle. (2010). Liebenberg, Ivonne ; Brockman, Paul ; Schutte, Maria .
    In: Journal of Financial Economics.
    RePEc:eee:jfinec:v:97:y:2010:i:1:p:107-129.

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  391. Venture capital, ownership structure, accounting standards and IPO underpricing: Evidence from Germany. (2010). Elston, Julie ; Yang, Jimmy J..
    In: Journal of Economics and Business.
    RePEc:eee:jebusi:v:62:y::i:6:p:517-536.

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  392. Earnings quality research: Advances, challenges and future research. (2010). DeFond, Mark L..
    In: Journal of Accounting and Economics.
    RePEc:eee:jaecon:v:50:y:2010:i:2-3:p:402-409.

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  393. Understanding earnings quality: A review of the proxies, their determinants and their consequences. (2010). Schrand, Catherine ; Ge, Weili ; Dechow, Patricia .
    In: Journal of Accounting and Economics.
    RePEc:eee:jaecon:v:50:y:2010:i:2-3:p:344-401.

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  394. Implications for GAAP from an analysis of positive research in accounting. (2010). Skinner, Douglas J. ; KOTHARI, S. P. ; Ramanna, Karthik.
    In: Journal of Accounting and Economics.
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  395. A review of tax research. (2010). Heitzman, Shane ; Hanlon, Michelle.
    In: Journal of Accounting and Economics.
    RePEc:eee:jaecon:v:50:y:2010:i:2-3:p:127-178.

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  396. Book-tax conformity, earnings persistence and the association between earnings and future cash flows. (2010). Myers, Linda ; Drake, Michael S. ; Atwood, T. J..
    In: Journal of Accounting and Economics.
    RePEc:eee:jaecon:v:50:y:2010:i:1:p:111-125.

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  397. Press release disclosures in Spain and the UK. (2010). Guillamon-Saorin, Encarna ; Sousa, Carlos M. P., .
    In: International Business Review.
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  398. Evolution of earnings-to-price ratios: International evidence. (2010). Eun, Cheol S. ; Lee, Jinsoo.
    In: Global Finance Journal.
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  399. International Financial Reporting Standards and the quality of financial statement information. (2010). Iatridis, George.
    In: International Review of Financial Analysis.
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  400. Accounting conservatism in a setting of Information Asymmetry between majority and minority shareholders. (2010). Wang, Chenchin ; Chi, Wuchun.
    In: The International Journal of Accounting.
    RePEc:eee:accoun:v:45:y:2010:i:4:p:465-489.

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  401. Analyst following of privatized firms around the world: The role of institutions and ownership structure. (2010). Bouslimi, Lobna ; Boubakri, Narjess.
    In: The International Journal of Accounting.
    RePEc:eee:accoun:v:45:y:2010:i:4:p:413-442.

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  402. Development of accounting in Poland: Market efficiency and the value relevance of reported earnings. (2010). Dobija, Dorota ; Klimczak, Karol Marek.
    In: The International Journal of Accounting.
    RePEc:eee:accoun:v:45:y:2010:i:3:p:356-374.

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  403. The value relevance of earnings in a transition economy: The case of Romania. (2010). Filip, Andrei ; Raffournier, Bernard.
    In: The International Journal of Accounting.
    RePEc:eee:accoun:v:45:y:2010:i:1:p:77-103.

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  404. Financial reporting quality in international settings: A comparative study of the USA, Japan, Thailand, France and Germany. (2010). Rahman, Asheq ; Yammeesri, Jira ; Perera, Hector .
    In: The International Journal of Accounting.
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  405. La réglementation de l’audit est-elle dans l’intérêt public:quelques enseignements du modèle français. (2010). Schatt, Alain ; Piot, Charles.
    In: Working Papers CREGO.
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  406. Discussion of Aggregate Market Reaction to Earnings Announcements. (2010). Shivakumar, Lakshmanan.
    In: Journal of Accounting Research.
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  407. Debt Covenants and Accounting Conservatism. (2010). Nikolaev, Valeri V.
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  408. Managerial Ownership and Accounting Conservatism in Japan: A Test of Management Entrenchment Effect. (2010). Takada, Tomomi ; Shuto, Akinobu.
    In: Journal of Business Finance & Accounting.
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  409. The crisis of fair value accounting: Making sense of the recent debate. (2009). Leuz, Christian ; Laux, Christian.
    In: CFS Working Paper Series.
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  410. International financial reporting standards and earnings Quality: the myth of voluntary vs. mandatory adoption. (2009). Kaserer, Christoph ; Achleitner, Ann-Kristin ; Gunther, Nina ; Gegenfurtner, Bernhard .
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  411. Corporate ownership and the information content of earnings in Poland. (2009). Korczak, Adriana.
    In: Applied Financial Economics.
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  412. On the relation between corporate governance compliance and operating performance. (2009). Bauwhede, Heidi.
    In: Accounting and Business Research.
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  413. The Psychological Attraction Approach to Accounting and Disclosure Policy. (2009). Teoh, Siew Hong ; Hirshleifer, David.
    In: MPRA Paper.
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  414. The effect of earnings quality and country-level institutions on the value relevance of earnings. (2009). Cahan, Steven ; Sun, Jerry ; Emanuel, David .
    In: Review of Quantitative Finance and Accounting.
    RePEc:kap:rqfnac:v:33:y:2009:i:4:p:371-391.

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  415. A Study of the Adoption and Implementation of International Financial Reporting Standards in the Two EU Countries of Denmark and Ireland and New Zealand, a Non EU Country. (2009). Holm, Claus ; Maingot, Michael ; Lonne, Henrik ; Scholer, Finn.
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  416. Transition to IFRS and value relevance in a small but developed market: A look at Greek evidence. (2009). Andre, Paul ; Tsalavoutas, Ioannis ; Evans, Lisa .
    In: Post-Print.
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  417. First-Time Adoption of IFRS, Managerial Incentives and Value- Relevance: Some French Evidence. (2009). Cormier, Denis ; Demaria, Samira ; Teller, Robert .
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  418. Do IFRS improve the quality of financial information? A value relevance approach. (2009). Lenormand, Gaelle ; Touchais, Lionel.
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  419. The legal environment and corporate valuation: Evidence from cross-border takeovers. (2009). Patel, Ajay ; Kuipers, David R. ; Miller, Darius P..
    In: International Review of Economics & Finance.
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  420. What affects accounting conservatism: A corporate governance perspective. (2009). Chi, Wuchun ; Wang, Taychang ; Liu, Chiawen.
    In: Journal of Contemporary Accounting and Economics.
    RePEc:eee:jocaae:v:5:y:2009:i:1:p:47-59.

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  421. Effects of country-level legal, extra-legal and political institutions on auditing: A cross-country analysis of the auditor specialization premium. (2009). Srinidhi, Bin ; Hossain, Mahmud ; Lim, Chee Yeow.
    In: Journal of Contemporary Accounting and Economics.
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  422. Does foreign investor demand for information affect forecast accuracy? Evidence from the Chinese stock markets. (2009). Barniv, Ran.
    In: Journal of International Accounting, Auditing and Taxation.
    RePEc:eee:jiaata:v:18:y:2009:i:2:p:101-118.

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  423. Board of director characteristics and earnings quality surrounding implementation of a corporate governance code in Mexico. (2009). Machuga, Susan ; Teitel, Karen.
    In: Journal of International Accounting, Auditing and Taxation.
    RePEc:eee:jiaata:v:18:y:2009:i:1:p:1-13.

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  424. Cost of capital effects and changes in growth expectations around U.S. cross-listings. (2009). Leuz, Christian ; Hail, Luzi.
    In: Journal of Financial Economics.
    RePEc:eee:jfinec:v:93:y:2009:i:3:p:428-454.

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  425. Auditor choice in privatized firms: Empirical evidence on the role of state and foreign owners. (2009). Pittman, Jeffrey A. ; Saffar, Walid ; Guedhami, Omrane.
    In: Journal of Accounting and Economics.
    RePEc:eee:jaecon:v:48:y:2009:i:2-3:p:151-171.

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  426. Estimation and empirical properties of a firm-year measure of accounting conservatism. (2009). Khan, Mozaffar ; Watts, Ross L..
    In: Journal of Accounting and Economics.
    RePEc:eee:jaecon:v:48:y:2009:i:2-3:p:132-150.

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  427. Optimal impairment rules. (2009). Göx, Robert ; Wagenhofer, Alfred ; Gox, Robert F..
    In: Journal of Accounting and Economics.
    RePEc:eee:jaecon:v:48:y:2009:i:1:p:2-16.

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  428. Earnings management and firm financial motives: A financial investigation of UK listed firms. (2009). Iatridis, George ; Kadorinis, George .
    In: International Review of Financial Analysis.
    RePEc:eee:finana:v:18:y:2009:i:4:p:164-173.

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  429. Governance and stock market performance. (2009). Ah Boon Sim, ; Hooper, Vince ; Uppal, Asfandyar .
    In: Economic Systems.
    RePEc:eee:ecosys:v:33:y:2009:i:2:p:93-116.

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  430. The crisis of fair-value accounting: Making sense of the recent debate. (2009). Leuz, Christian ; Laux, Christian.
    In: Accounting, Organizations and Society.
    RePEc:eee:aosoci:v:34:y:2009:i:6-7:p:826-834.

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  431. Legislative demands and economic realities: Company and group accounts compared. (2009). Goncharov, Igor ; Werner, Joerg R. ; Zimmermann, Jochen.
    In: The International Journal of Accounting.
    RePEc:eee:accoun:v:44:y:2009:i:4:p:334-362.

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  432. The impact of securities regulation on the earnings properties of European cross-listed firms. (2009). Caban-Garcia, Maria T..
    In: The International Journal of Accounting.
    RePEc:eee:accoun:v:44:y:2009:i:3:p:279-304.

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  433. Reversing an impairment loss and earnings management: The role of corporate governance. (2009). Lin, Ching-Chieh ; Lee, Wen-Chih ; Duh, Rong-Ruey.
    In: The International Journal of Accounting.
    RePEc:eee:accoun:v:44:y:2009:i:2:p:113-137.

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  434. Value relevance and timeliness of transitional goodwill-impairment losses: Evidence from Canada. (2009). Magnan, Michel ; Cormier, Denis.
    In: The International Journal of Accounting.
    RePEc:eee:accoun:v:44:y:2009:i:1:p:56-78.

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  435. Accounting Conservatism and the Efficiency of Debt Contracts. (2009). GIGLER, FRANK ; KANODIA, CHANDRA ; VENUGOPALAN, RAGHU .
    In: Journal of Accounting Research.
    RePEc:bla:joares:v:47:y:2009:i:3:p:767-797.

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  436. Accounting Standards, Financial Reporting Outcomes, and Enforcement. (2009). Holthausen, Robert W..
    In: Journal of Accounting Research.
    RePEc:bla:joares:v:47:y:2009:i:2:p:447-458.

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  437. Market and Political/Regulatory Perspectives on the Recent Accounting Scandals. (2009). Ball, Ray.
    In: Journal of Accounting Research.
    RePEc:bla:joares:v:47:y:2009:i:2:p:277-323.

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  438. Does Volatility Improve UK Earnings Forecasts?. (2009). Coakley, Jerry ; Petrovic, Nikola ; Manson, Stuart.
    In: Journal of Business Finance & Accounting.
    RePEc:bla:jbfnac:v:36:y:2009:i:9-10:p:1148-1179.

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  439. Disclosure and the Cost of Capital: Evidence from the Markets Reaction to Firm Voluntary Adoption of IAS. (2009). Nishiotis, George ; Karamanou, Irene.
    In: Journal of Business Finance & Accounting.
    RePEc:bla:jbfnac:v:36:y:2009:i:7-8:p:793-821.

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  440. The Economic Determinants of Conditional Conservatism. (2009). Garcia Osma, Beatriz ; Penalva, Fernando.
    In: Journal of Business Finance & Accounting.
    RePEc:bla:jbfnac:v:36:y:2009:i:3-4:p:336-372.

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  441. Voluntary Disclosure of Good and Bad Earnings News in a Low Litigation Setting. (2008). Sinnadurai, Philip T.
    In: Accounting Perspectives.
    RePEc:wly:accper:v:7:y:2008:i:4:p:317-340.

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  442. The accounting dimension in financial integration: International pricing under different accounting standards. (2008). López-Espinosa, Germán ; Gómez Biscarri, Javier.
    In: Faculty Working Papers.
    RePEc:una:unccee:wp0308.

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  443. Financing patterns around the world : Are small firms different?. (2008). Maksimovic, Vojislav ; Demirguc-Kunt, Asli ; Beck, Thorsten ; Beck, T. H. L., .
    In: Other publications TiSEM.
    RePEc:tiu:tiutis:7078f1cc-51a6-4556-b193-df23609ebe10.

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  444. Earnings Management and Contest to the Control: An Analysis of European Family Firms. (2008). López-Iturriaga, Félix ; Jara Bertin, Mauricio ; Lopez-Iturriaga, Felix J. ; Jara-Bertin, Mauricio.
    In: MPRA Paper.
    RePEc:pra:mprapa:9660.

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  445. Earnings Quality and Ownership Structure: The Role of Private Equity Sponsors. (2008). Katz, Sharon .
    In: NBER Working Papers.
    RePEc:nbr:nberwo:14085.

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  446. Getting to the Bottom Line: An Exploration of Gender and Earnings Quality. (2008). Parsons, Linda ; Krishnan, Gopal.
    In: Journal of Business Ethics.
    RePEc:kap:jbuset:v:78:y:2008:i:1:p:65-76.

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  447. Consequences of Voluntary and Mandatory Fair Value Accounting: Evidence Surrounding IFRS Adoption in the EU Real Estate Industry. (2008). Sellhorn, Thorsten ; Riedl, Edward J. ; Muller, Karl A..
    In: Harvard Business School Working Papers.
    RePEc:hbs:wpaper:09-033.

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  448. Incidence des choix dexemptions comptables sur la valorisation boursière des sociétés françaises lors de la première application du référentiel IFRS. (2008). Cormier, Denis ; Demaria, Samira ; Teller, Robert .
    In: Post-Print.
    RePEc:hal:journl:halshs-00266117.

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  449. Japanese culture and budgeting: A review of the literature and a limited pilot study to illustrate the research agenda. (2008). Yee, Cassandra Seow-Ling ; Otsuka, Setsuo ; James, Kieran ; Leung, Jenny Kwai-Sim .
    In: Managerial Auditing Journal.
    RePEc:eme:majpps:v:23:y:2008:i:9:p:873-899.

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  450. The accuracy of analysts dividend forecasts around the world. (2008). How, Janice C. Y., ; Brown, Philip ; Verhoeven, Peter .
    In: Pacific-Basin Finance Journal.
    RePEc:eee:pacfin:v:16:y:2008:i:4:p:411-435.

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  451. The influence of differences in accounting standards on empirical pricing models: An application to the Fama-French model. (2008). López-Espinosa, Germán ; Gómez Biscarri, Javier.
    In: Journal of Multinational Financial Management.
    RePEc:eee:mulfin:v:18:y:2008:i:4:p:369-388.

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  452. The Effects of International Financial Reporting Standards on the Accounts and Accounting Quality of Australian Firms: A Retrospective Study. (2008). Goodwin, John ; Heaney, Richard ; Ahmed, Kamran.
    In: Journal of Contemporary Accounting and Economics.
    RePEc:eee:jocaae:v:4:y:2008:i:2:p:89-119.

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  453. Do managers manage earnings to ‘just meet or beat’ analyst forecasts?. (2008). Habib, Ahsan ; Hossain, Mahmud.
    In: Journal of International Accounting, Auditing and Taxation.
    RePEc:eee:jiaata:v:17:y:2008:i:2:p:79-91.

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  454. The role of accruals and cash flows in explaining security returns: Evidence from New Zealand. (2008). Habib, Ahsan.
    In: Journal of International Accounting, Auditing and Taxation.
    RePEc:eee:jiaata:v:17:y:2008:i:1:p:51-66.

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  455. Financing patterns around the world: Are small firms different?. (2008). Maksimovic, Vojislav ; Demirguc-Kunt, Asli ; Beck, Thorsten ; Demirgu-Kunt, Asli.
    In: Journal of Financial Economics.
    RePEc:eee:jfinec:v:89:y:2008:i:3:p:467-487.

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  456. Ownership structure, corporate governance and analyst following: A study of French listed firms. (2008). Boubaker, Sabri ; Labegorre, Florence.
    In: Journal of Banking & Finance.
    RePEc:eee:jbfina:v:32:y:2008:i:6:p:961-976.

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  457. Cross-country determinants of bank income smoothing by managing loan-loss provisions. (2008). Fonseca, Ana Rosa ; Gonzalez, Francisco.
    In: Journal of Banking & Finance.
    RePEc:eee:jbfina:v:32:y:2008:i:2:p:217-228.

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  458. Managerial legal liability coverage and earnings conservatism. (2008). Chung, Hyeesoo H. ; Wynn, Jinyoung P..
    In: Journal of Accounting and Economics.
    RePEc:eee:jaecon:v:46:y:2008:i:1:p:135-153.

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  459. State ownership, the institutional environment, and auditor choice: Evidence from China. (2008). Xia, Lijun ; Wong, T. J. ; Wang, Qian.
    In: Journal of Accounting and Economics.
    RePEc:eee:jaecon:v:46:y:2008:i:1:p:112-134.

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  460. Earnings quality at initial public offerings. (2008). Ball, Ray ; Shivakumar, Lakshmanan.
    In: Journal of Accounting and Economics.
    RePEc:eee:jaecon:v:45:y:2008:i:2-3:p:324-349.

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  461. Overseas equity analysis by UK analysts and fund managers. (2008). Clatworthy, Mark ; Jones, Michael John.
    In: The British Accounting Review.
    RePEc:eee:bracre:v:40:y:2008:i:4:p:337-355.

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  462. Towards an understanding of the phases of goodwill accounting in four Western capitalist countries: From stakeholder model to shareholder model. (2008). Stolowy, Hervé ; ding, yuan ; Richard, Jacques.
    In: Accounting, Organizations and Society.
    RePEc:eee:aosoci:v:33:y:2008:i:7-8:p:718-755.

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  463. Mandatory IFRS Reporting around the World: Early Evidence on the Economic Consequences. (2008). Leuz, Christian ; Hail, Luzi ; Daske, Holger ; Verdi, Rodrigo .
    In: Journal of Accounting Research.
    RePEc:bla:joares:v:46:y:2008:i:5:p:1085-1142.

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  464. Altering Investment Decisions to Manage Financial Reporting Outcomes: Asset‐Backed Commercial Paper Conduits and FIN 46. (2008). MONAHAN, STEVEN J. ; Bens, Daniel A..
    In: Journal of Accounting Research.
    RePEc:bla:joares:v:46:y:2008:i:5:p:1017-1055.

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  465. International Accounting Standards and Accounting Quality. (2008). Barth, Mary E. ; Lang, Mark H. ; Landsman, Wayne R..
    In: Journal of Accounting Research.
    RePEc:bla:joares:v:46:y:2008:i:3:p:467-498.

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  466. Managerial Ownership and Accounting Conservatism. (2008). Roychowdhury, Sugata ; Lafond, Ryan.
    In: Journal of Accounting Research.
    RePEc:bla:joares:v:46:y:2008:i:1:p:101-135.

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  467. Asset Write‐Offs in the Absence of Agency Problems. (2008). Kosi, Urska ; Garrod, Neil ; Valentincic, Aljosa.
    In: Journal of Business Finance & Accounting.
    RePEc:bla:jbfnac:v:35:y:2008:i:3-4:p:307-330.

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  468. Did the goodwill accounting standard impose material economic consequences on Australian acquirers?. (2008). How, Janice ; Verhoeven, Peter ; James, Kieran.
    In: Accounting and Finance.
    RePEc:bla:acctfi:v:48:y:2008:i:4:p:625-647.

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  469. Audit Fees, Non-Audit Fees and Auditor Going-Concern Reporting Decisions in the United Kingdom. (2008). Papakonstantinou, Evangelos ; Geiger, Marshall A. ; Basioudis, Ilias G..
    In: Abacus.
    RePEc:bla:abacus:v:44:y:2008:i:3:p:284-309.

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  470. The effect of institutional setting on attributional content in management commentary reports. (2008). Aerts W., ; Tarca A., .
    In: Working Papers.
    RePEc:ant:wpaper:2008010.

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  471. COMPREHENSIVE INCOME IN EUROPE: VALUATION, PREDICTION AND CONSERVATIVE ISSUES. (2008). Hodgson, Allan ; Goncharov, Igor .
    In: Annales Universitatis Apulensis Series Oeconomica.
    RePEc:alu:journl:v:1:y:2008:i:10:p:1.

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  472. Auditors Governance Functions and Legal Environments: An International Investigation*. (2007). Wong, T J ; Choi, Jonga Hag.
    In: Contemporary Accounting Research.
    RePEc:wly:coacre:v:24:y:2007:i:1:p:13-46.

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  473. The influence of differences in accounting standards on empirical pricing models: An application to the Fama-French model. (2007). López-Espinosa, Germán ; Gómez Biscarri, Javier.
    In: Faculty Working Papers.
    RePEc:una:unccee:wp1307.

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  474. Capitalization of R&D and the Informativeness of Stock Prices. (2007). Oswald, Dennis ; Zarowin, Paul.
    In: European Accounting Review.
    RePEc:taf:euract:v:16:y:2007:i:4:p:703-726.

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  475. Earnings management and the distribution of earnings relative to targets: UK evidence. (2007). Gore, Pelham ; Singh, Ashni ; Pope, Peter .
    In: Accounting and Business Research.
    RePEc:taf:acctbr:v:37:y:2007:i:2:p:123-149.

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  476. Piecewise Linear Accrual Models: do they really control for the asymmetric recognition of gains and losses?. (2007). Jose A. C. Moreira, ; Pope, Peter F..
    In: CEF.UP Working Papers.
    RePEc:por:cetedp:0703.

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  477. GESTION DU RESULTAT ET INTRODUCTION EN BOURSE : CAS DES ENTREPRISES TUNISIENNES. (2007). Mrabet, Mansour ; Chabchoub, Mohamed .
    In: Post-Print.
    RePEc:hal:journl:halshs-00544954.

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  478. Audit committee characteristics and earnings management: evidence from Malaysia. (2007). Rahmat, Mohd Mohid ; Iskandar, Takiah Mohd ; Mohdsaleh, Norman.
    In: Asian Review of Accounting.
    RePEc:eme:arapps:v:15:y:2007:i:2:p:147-163.

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  479. Investment restrictions and the cross-border flow of information: Some empirical evidence. (2007). Mao, Connie X. ; Bailey, Warren ; Sirodom, Kulpatra.
    In: Journal of International Money and Finance.
    RePEc:eee:jimfin:v:26:y:2007:i:1:p:1-25.

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  480. Asymmetric timeliness of earnings, market-to-book and conservatism in financial reporting. (2007). Watts, Ross ; Roychowdhury, Sugata .
    In: Journal of Accounting and Economics.
    RePEc:eee:jaecon:v:44:y:2007:i:1-2:p:2-31.

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  481. The effect of reporting frequency on the timeliness of earnings: The cases of voluntary and mandatory interim reports. (2007). Kraft, Arthur ; Butler, Marty ; Weiss, Ira S..
    In: Journal of Accounting and Economics.
    RePEc:eee:jaecon:v:43:y:2007:i:2-3:p:181-217.

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  482. Investor protection and the information content of annual earnings announcements: International evidence. (2007). DeFond, Mark ; Trezevant, Robert ; Hung, Mingyi.
    In: Journal of Accounting and Economics.
    RePEc:eee:jaecon:v:43:y:2007:i:1:p:37-67.

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  483. The revisited contribution of environmental reporting to investors valuation of a firms earnings: An international perspective. (2007). Magnan, Michel ; Cormier, Denis.
    In: Ecological Economics.
    RePEc:eee:ecolec:v:62:y:2007:i:3-4:p:613-626.

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  484. Does public/private status affect the level of earnings management in code-law contexts outside the United States? A study based on the Spanish case. (2007). Lizarraga, Fermin ; Sanchez, Santiago ; Arnedo, Laura .
    In: The International Journal of Accounting.
    RePEc:eee:accoun:v:42:y:2007:i:3:p:305-328.

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  485. International Accounting Standards and Accounting Quality. (2007). Lang, Mark ; Landsman, Wayne ; Barth, Mary E..
    In: Research Papers.
    RePEc:ecl:stabus:1976.

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  486. On the Relation between Conservatism in Accounting Standards and Incentives for Earnings Management. (2007). Hemmer, Thomas ; Chen, QI ; Zhang, Yun.
    In: Journal of Accounting Research.
    RePEc:bla:joares:v:45:y:2007:i:3:p:541-565.

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  487. Understanding Stock Price Volatility: The Role of Earnings. (2007). Sadka, Gil.
    In: Journal of Accounting Research.
    RePEc:bla:joares:v:45:y:2007:i:1:p:199-228.

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  488. Across‐sample Incomparability of R2s and Additional Evidence on Value Relevance Changes Over Time. (2007). Gu, Zhaoyang.
    In: Journal of Business Finance & Accounting.
    RePEc:bla:jbfnac:v:34:y:2007:i:7-8:p:1073-1098.

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  489. The Value‐relevance of Earnings and Book Value, Ownership Structure, and Business Group Affiliation: Evidence From Korean Business Groups. (2007). Bae, KeeHong ; Jeong, Seok Woo.
    In: Journal of Business Finance & Accounting.
    RePEc:bla:jbfnac:v:34:y:2007:i:5-6:p:740-766.

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  490. Ownership, Investor Protection and Earnings Expectations. (2007). Raonic, Ivana ; McLeay, Stuart ; Dargenidou, Christina.
    In: Journal of Business Finance & Accounting.
    RePEc:bla:jbfnac:v:34:y:2007:i:1-2:p:247-268.

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  491. Accounting losses and earnings conservatism: evidence from Australian Generally Accepted Accounting Principles. (2007). Balkrishna, Harishankar ; Taylor, Stephen L. ; Coulton, Jeffrey J..
    In: Accounting and Finance.
    RePEc:bla:acctfi:v:47:y:2007:i:3:p:381-400.

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  492. Accounting conservatism in Portugal: similarities and differences facing Germany and the United Kingdom. (2007). Gonalves, Tiago ; Garcia, Juan Manuel ; Ferreira, Leonor Fernandes.
    In: RAC - Revista de Administração Contemporânea (Journal of Contemporary Administration).
    RePEc:abg:anprac:v:11:y:2007:i:spe2:582.

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  493. Nonaudit Services and Earnings Conservatism: Is Auditor Independence Impaired?*. (2006). Taylor, Stephen L ; Ruddock, Caitlin .
    In: Contemporary Accounting Research.
    RePEc:wly:coacre:v:23:y:2006:i:3:p:701-746.

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  494. The distribution of earnings relative to targets in the European Union. (2006). Daske, Holger ; McLeay, Stuart ; Gebhardt, Gunther.
    In: Accounting and Business Research.
    RePEc:taf:acctbr:v:36:y:2006:i:3:p:137-167.

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  495. Are Financing Needs a Constraint to Earnings Management? Evidence for Private Portuguese Firms.. (2006). Moreira, Jose Antonio.
    In: CEF.UP Working Papers.
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  496. The effect of differential accounting conservatism on the “over-valuation” of high-tech firms relative to low-tech firms. (2006). Kwon, Sung ; Yin, Qin ; Han, Jongsoo .
    In: Review of Quantitative Finance and Accounting.
    RePEc:kap:rqfnac:v:27:y:2006:i:2:p:143-173.

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  497. Typologie des déterminants comptables de la valeur : Apports de lapproche économique de linformation dans la mesure de la valeur. (2006). Sellami, Mohamed .
    In: Post-Print.
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  498. Stock market liberalization and the information environment. (2006). Mao, Connie X. ; Bailey, Warren ; Bae, Kee-Hong .
    In: Journal of International Money and Finance.
    RePEc:eee:jimfin:v:25:y:2006:i:3:p:404-428.

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  499. How does the financial environment affect the stock market valuation of R&D spending?. (2006). Junttila, Juha ; Booth, Geoffrey G. ; Sahlstrom, Petri ; Rahiala, Markku ; Kallunki, Juha-Pekka.
    In: Journal of Financial Intermediation.
    RePEc:eee:jfinin:v:15:y:2006:i:2:p:197-214.

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  500. Business environment and the incorporation decision. (2006). Maksimovic, Vojislav ; Love, Inessa ; Demirguc-Kunt, Asli.
    In: Journal of Banking & Finance.
    RePEc:eee:jbfina:v:30:y:2006:i:11:p:2967-2993.

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  501. The information content of earnings releases by global airlines. (2006). Gong, Stephen X. H., ; Firth, Michael ; Cullinane, Kevin.
    In: Journal of Air Transport Management.
    RePEc:eee:jaitra:v:12:y:2006:i:2:p:82-91.

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  502. Cross listing, bonding and firms reporting incentives: A discussion of Lang, Raedy and Wilson (2006). (2006). Leuz, Christian.
    In: Journal of Accounting and Economics.
    RePEc:eee:jaecon:v:42:y:2006:i:1-2:p:285-299.

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  503. Earnings management and cross listing: Are reconciled earnings comparable to US earnings?. (2006). Raedy, Jana Smith ; Wilson, Wendy ; Lang, Mark.
    In: Journal of Accounting and Economics.
    RePEc:eee:jaecon:v:42:y:2006:i:1-2:p:255-283.

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  504. Asymmetric sensitivity of CEO cash compensation to stock returns. (2006). Leone, Andrew ; Wu, Joanna Shuang ; Zimmerman, Jerold L..
    In: Journal of Accounting and Economics.
    RePEc:eee:jaecon:v:42:y:2006:i:1-2:p:167-192.

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  505. Financial reporting incentives for conservative accounting: The influence of legal and political institutions. (2006). Piotroski, Joseph D. ; BUSHMAN, ROBERT M..
    In: Journal of Accounting and Economics.
    RePEc:eee:jaecon:v:42:y:2006:i:1-2:p:107-148.

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  506. Capital market governance: How do security laws affect market performance?. (2006). Ng, David ; Lee, Charles ; Daouk, Hazem .
    In: Journal of Corporate Finance.
    RePEc:eee:corfin:v:12:y:2006:i:3:p:560-593.

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  507. Discovering the ‘international’ in accounting and finance. (2006). Weetman, Pauline.
    In: The British Accounting Review.
    RePEc:eee:bracre:v:38:y:2006:i:4:p:351-370.

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  508. A study of earnings-management motives in the Anglo-American and Euro-Continental accounting models: The Canadian and French cases. (2006). Zeghal, Daniel ; ben Othman, Hakim.
    In: The International Journal of Accounting.
    RePEc:eee:accoun:v:41:y:2006:i:4:p:406-435.

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  509. Discussion of earnings attributes and investor protection: International evidence. (2006). Rahman, Asheq Razaur.
    In: The International Journal of Accounting.
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  510. Earnings attributes and investor-protection: International evidence. (2006). Boonlert-U-Thai, Kriengkrai, ; Nabar, Sandeep ; Meek, Gary K..
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  511. Ownership, board structure, and performance in continental Europe. (2006). Krivogorsky, Victoria.
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  512. Auditors Response to Political Connections and Cronyism in Malaysia. (2006). Gul, Ferdinand.
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  513. Ownership Concentration in Privatized Firms: The Role of Disclosure Standards, Auditor Choice, and Auditing Infrastructure. (2006). Pittman, Jeffrey A. ; Guedhami, Omrane.
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  514. The intertwining of financial analyst behaviour and web-based performance transparency. (2006). Magnan, Michel ; Aerts W., ; Magnan M., ; Cormier D., .
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  515. Did Houston Clients of Arthur Andersen Recognize Publicly Available Bad News in a Timely Fashion?*. (2005). Krishnan, Gopal V.
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    RePEc:wly:coacre:v:22:y:2005:i:1:p:165-193.

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  516. LES DÉTERMINANTS DU CHOIX DE MEMBRES INDÉPENDANTS DE COMITÉS DAUDIT AU SEIN DES ENTREPRISES FRANÇAISES COTÉES : UNE ANALYSE EMPIRIQUE. (2005). Komarev, Iliya ; Christian Prat Dit Hauret, ; Christian Prat dit Hauret, .
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  517. Revenue recognition timing and attributes of reported revenue: The case of software industrys adoption of SOP 91-1. (2005). Zhang, Yuan.
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    RePEc:eee:jaecon:v:39:y:2005:i:3:p:535-561.

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  518. Earnings and dividend informativeness when cash flow rights are separated from voting rights. (2005). Francis, Jennifer ; Vincent, Linda ; Schipper, Katherine.
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    RePEc:eee:jaecon:v:39:y:2005:i:2:p:329-360.

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  519. Earnings quality in UK private firms: comparative loss recognition timeliness. (2005). Ball, Ray ; Shivakumar, Lakshmanan.
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    RePEc:eee:jaecon:v:39:y:2005:i:1:p:83-128.

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  520. Differences in the valuation of earnings and book value: Regulation effects or industry effects?. (2005). HEVAS, DIMOSTHENIS ; Ballas, Apostolos.
    In: The International Journal of Accounting.
    RePEc:eee:accoun:v:40:y:2005:i:4:p:363-389.

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  521. Why do national GAAP differ from IAS? The role of culture. (2005). Stolowy, Hervé ; Jeanjean, Thomas ; ding, yuan.
    In: The International Journal of Accounting.
    RePEc:eee:accoun:v:40:y:2005:i:4:p:325-350.

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  522. Global warming, commitment to the Kyoto protocol, and accounting disclosures by the largest global public firms from polluting industries. (2005). Jaggi, Bikki ; Freedman, Martin.
    In: The International Journal of Accounting.
    RePEc:eee:accoun:v:40:y:2005:i:3:p:215-232.

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  523. The financial performance, capital constraints and information environment of cross-listed firms: Evidence from Mexico. (2005). Rivera, Juan M. ; Frecka, Thomas J. ; Davis-Friday, Paquita Y..
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  524. Earnings Management and Cross Listing: Are Reconciled Earnings Comparable to US Earnings?. (2005). Raedy, Jana Smith ; Wilson, Wendy ; Lang, Mark.
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  525. Cost of Capital and Cash Flow Effects of U.S. Cross Listings. (2005). Leuz, Christian ; Hail, Luzi.
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  526. Differences between domestic accounting standards and IAS: measurement, determinants and implications. (2005). Stolowy, Hervé ; Jeanjean, Thomas ; ding, yuan ; Hope, Ole-Kristian ; Herve, STOLOWY.
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  527. Accounting in a Country : The Case of Pakistan. (2005). Ashraf, Junaid ; Ghani, Waqar I..
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  528. Earnings Conservatism, Litigation and Contracting: The Case of Cross-Listed Firms. (2005). Lubberink, Martien ; Huijgen, Carel .
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    RePEc:bla:jbfnac:v:32:y:2005-09:i:7-8:p:1275-1309.

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  529. Discussion of The Effect of Earnings Management on the Asymmetric Timeliness of Earnings. (2005). McLeay, Stuart.
    In: Journal of Business Finance & Accounting.
    RePEc:bla:jbfnac:v:32:y:2005-04:i:3-4:p:727-736.

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  530. Capital Market Governance: How Do Security Laws Affect Market Performance?. (2005). Ng, David ; Lee, Charles ; Daouk, Hazem ; Ng, David T. C., ; Ng, David T. C., ; Lee, Charles M. C., ; Lee, Charles M. C., .
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  531. Business Environment and the Incorporation Decision. (2004). Maksimovic, Vojislav ; Love, Inessa ; Demirguc-Kunt, Asli.
    In: Policy Research Working Paper Series.
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  532. The impact of audit quality on earnings rounding-up behaviour: some UK evidence. (2004). Van Caneghem, Tom .
    In: European Accounting Review.
    RePEc:taf:euract:v:13:y:2004:i:4:p:771-786.

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  533. Balance sheet versus earnings conservatism in Europe. (2004). Mora, Araceli ; Juan Manuel Garcia Lara, .
    In: European Accounting Review.
    RePEc:taf:euract:v:13:y:2004:i:2:p:261-292.

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  534. LA COMPARABILIDAD DE LA INFORMACIÓN CONTABLE EN EUROPA: EFECTOS DE LA MANIPULACIÓN CONTABLE SOBRE EL NIVEL DE CONSERVADURISMO. (2004). Gisbert, Ana ; Garcia Osma, Beatriz ; Juan M. Garcia Lara, ; Mora, Araceli.
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  535. The Asymmetric Timeliness in the Reporting of Good and Bad News of Firms That Trade in the Athens Stock Exchange. (2004). Vasiliou, Dimitrios ; Zisis, Vasileios ; Eriotis, Nikolaos .
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  536. The characteristics of individual analysts forecasts in Europe. (2004). Bolliger, Guido.
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    RePEc:eee:jbfina:v:28:y:2004:i:9:p:2283-2309.

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  537. Loss function assumptions in rational expectations tests on financial analysts earnings forecasts. (2004). Basu, Sudipta ; Markov, Stanimir.
    In: Journal of Accounting and Economics.
    RePEc:eee:jaecon:v:38:y:2004:i::p:171-203.

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  538. Financial accounting information, organizational complexity and corporate governance systems. (2004). Smith, Abbie ; Bushman, Robert ; Chen, QI ; Engel, Ellen .
    In: Journal of Accounting and Economics.
    RePEc:eee:jaecon:v:37:y:2004:i:2:p:167-201.

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  539. A comparison of value relevance of accounting information in different segments of the Chinese stock market. (2004). Zhou, Haiyan ; Sami, Heibatollah.
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  540. The decision relevance and timeliness of accounting earnings in Saudi Arabia. (2004). Al-Sehali, Mohammed ; Spear, Nasser.
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  541. An international investigation of associations between societal variables and the amount of disclosure on information technology and communication problems: The case of Y2K. (2004). Williams, Mitchell S..
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    RePEc:eee:accoun:v:39:y:2004:i:1:p:71-92.

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  542. Business, Government, and the Information Environment: Stock Trading and Earnings Shocks in China, Indonesia, and Singapore. (2004). Mao, Connie X. ; Gao, Yuan ; Bailey, Warren .
    In: Annals of Economics and Finance.
    RePEc:cuf:journl:y:2004:v:5:i:1:p:165-195.

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  543. Do Accruals Drive Firm‐Level Stock Returns? A Variance Decomposition Analysis. (2004). Callen, Jeffrey L. ; Segal, Dan.
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    RePEc:bla:joares:v:42:y:2004:i:3:p:527-560.

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  544. Ultimate Ownership, Income Management, and Legal and Extra‐Legal Institutions. (2004). Haw, In-Mu ; Hu, Bingbing ; Wu, Woody ; Hwang, Lee-Seok .
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    RePEc:bla:joares:v:42:y:2004:i:2:p:423-462.

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  545. Investor Protection and Corporate Governance: Evidence from Worldwide CEO Turnover. (2004). Hung, Mingyi ; DeFond, Mark L..
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    RePEc:bla:joares:v:42:y:2004:i:2:p:269-312.

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  546. What Determines Corporate Transparency?. (2004). Piotroski, Joseph D. ; Smith, Abbie J. ; BUSHMAN, ROBERT M..
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    RePEc:bla:joares:v:42:y:2004:i:2:p:207-252.

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  547. Discussion of The Timeliness of Income Recognition by European Companies: An Analysis of Institutional and Market Complexity. (2004). Rees, Bill.
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    RePEc:bla:jbfnac:v:31:y:2004:i:1-2:p:149-165.

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  548. The Timeliness of Income Recognition by European Companies: An Analysis of Institutional and Market Complexity. (2004). Raonic, Ivana ; McLeay, Stuart ; ASIMAKOPOULOS, IOANNIS.
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  549. The Timeliness of Income Recognition by European Companies: An Analysis of Institutional and Market Complexity. (2004). Raonic, Ivana ; McLeay, Stuart ; ASIMAKOPOULOS, IOANNIS.
    In: Journal of Business Finance & Accounting.
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  550. Auditor conservatism and reported earnings. (2003). Chung, Richard ; Kim, Jeong-Bon ; Firth, Michael.
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  551. Transparency, financial accounting information, and corporate governance. (2003). Smith, Abbie J. ; BUSHMAN, ROBERT M..
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    RePEc:fip:fednep:y:2003:i:apr:p:65-87:n:v.9no.1.

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  552. Earnings management and investor protection: an international comparison. (2003). Wysocki, Peter ; Leuz, Christian ; Christian, Leuz ; Wysocki Peter D., ; Dhananjay, Nanda.
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  553. Finance, investment, and growth. (2003). Mayer, Colin ; Carlin, Wendy ; Colin, Mayer.
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    RePEc:eee:jfinec:v:69:y:2003:i:1:p:191-226.

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  554. Foreign listings, corporate governance, and equity valuations. (2003). Salva, Carolina .
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    RePEc:eee:jebusi:v:55:y:2003:i:5-6:p:463-485.

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  555. Testing the relative power of accounting standards versus incentives and other institutional features to influence the outcome of financial reporting in an international setting. (2003). Holthausen, Robert W..
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    RePEc:eee:jaecon:v:36:y:2003:i:1-3:p:271-283.

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  556. Incentives versus standards: properties of accounting income in four East Asian countries. (2003). Ball, Ray ; Robin, Ashok ; Wu, Joanna Shuang .
    In: Journal of Accounting and Economics.
    RePEc:eee:jaecon:v:36:y:2003:i:1-3:p:235-270.

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  557. CEO turnover and properties of accounting information. (2003). Engel, Ellen ; Wang, Xue ; Hayes, Rachel M..
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    RePEc:eee:jaecon:v:36:y:2003:i:1-3:p:197-226.

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  558. Contracts valuation assessment noise and cross-border listing of equities on U.S. and U.K. stock markets. (2003). Ndubizu, Gordian A. ; Wallace, R. S. Olusegun, .
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    RePEc:eee:accoun:v:38:y:2003:i:4:p:397-420.

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  559. Accounting behavior of German firms after an ADR issuance: A discussion. (2003). Cready, William M..
    In: The International Journal of Accounting.
    RePEc:eee:accoun:v:38:y:2003:i:3:p:377-384.

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  560. Accounting behavior of German firms after an ADR issuance. (2003). Hilary, Gilles.
    In: The International Journal of Accounting.
    RePEc:eee:accoun:v:38:y:2003:i:3:p:355-376.

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  561. Earnings management and initial public offerings: Evidence from the Netherlands. (2003). Mertens, Gerard ; van der Goot, Tjalling, ; Roosenboom, Peter.
    In: The International Journal of Accounting.
    RePEc:eee:accoun:v:38:y:2003:i:3:p:243-266.

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  562. Regulatory flexibility and management opportunism in the choice of alternative accounting standards: an illustration based on large French groups. (2003). Stolowy, Hervé ; ding, yuan.
    In: The International Journal of Accounting.
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  563. A multinational test of determinants of corporate disclosure. (2003). Archambault, Jeffrey J..
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  564. Audit firm size, public ownership, and firms discretionary accruals management. (2003). Vander Bauwhede, Heidi ; Gaeremynck, Ann ; Willekens, Marleen.
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  565. International differences in R&D disclosure practices : evidence in a French and Canadian context. (2003). Stolowy, Hervé ; ding, yuan ; Yuan, DING ; Herve, STOLOWY ; Gary, ENTWISTLE.
    In: HEC Research Papers Series.
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  566. R&D Productivty: an International Study. (2003). Stolowy, Hervé ; ding, yuan ; Yuan, DING ; Michel, TENENHAUS ; Herve, STOLOWY.
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  567. Discussion of How Representative Are Firms That Are Cross‐Listed in the United States? An Analysis of Accounting Quality. (2003). Joos, Peter.
    In: Journal of Accounting Research.
    RePEc:bla:joares:v:41:y:2003:i:2:p:387-396.

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  568. How Representative Are Firms That Are Cross‐Listed in the United States? An Analysis of Accounting Quality. (2003). Lang, Mark ; Raedy, Jana Smith ; Yetman, Michelle Higgins.
    In: Journal of Accounting Research.
    RePEc:bla:joares:v:41:y:2003:i:2:p:363-386.

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  569. Discussion of ADRs, Analysts, and Accuracy: Does Cross‐Listing in the United States Improve a Firms Information Environment and Increase Market Value?. (2003). Leuz, Christian.
    In: Journal of Accounting Research.
    RePEc:bla:joares:v:41:y:2003:i:2:p:347-362.

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  570. ADRs, Analysts, and Accuracy: Does Cross Listing in the United States Improve a Firms Information Environment and Increase Market Value?. (2003). Lins, Karl ; Miller, Darius P. ; Lang, Mark H..
    In: Journal of Accounting Research.
    RePEc:bla:joares:v:41:y:2003:i:2:p:317-345.

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  571. Discussion of Disclosure Practices, Enforcement of Accounting Standards, and Analysts Forecast Accuracy: An International Study. (2003). Pope, Peter F..
    In: Journal of Accounting Research.
    RePEc:bla:joares:v:41:y:2003:i:2:p:273-283.

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  572. Disclosure Practices, Enforcement of Accounting Standards, and Analysts Forecast Accuracy: An International Study. (2003). Hope, Ole-Kristian.
    In: Journal of Accounting Research.
    RePEc:bla:joares:v:41:y:2003:i:2:p:235-272.

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  573. The World Price of Earnings Opacity. (2003). Bhattacharya, Utpal ; Daouk, Hazem ; Welker, Michael.
    In: Working Papers.
    RePEc:ags:cudawp:127185.

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  574. Corporate Earnings: Facts and Fiction. (2003). Lev, Baruch.
    In: Journal of Economic Perspectives.
    RePEc:aea:jecper:v:17:y:2003:i:2:p:27-50.

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  575. Financial and legal constraints to firm growth - Does size matter?. (2002). Maksimovic, Vojislav ; Demirguc-Kunt, Asli ; Beck, Thorsten.
    In: Policy Research Working Paper Series.
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  576. Earnings Management: The Effects of National Audit Environment, Audit Quality and International Capital Markets. (2002). Vanstraelen, Ann ; Maijoor, Steven.
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  577. Funding growth in bank-based and market-based financial systems: evidence from firm-level data. (2002). Maksimovic, Vojislav ; Demirguc-Kunt, Asli ; Vojislav, Maksimovic.
    In: Journal of Financial Economics.
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  578. The reference to alternative standards by French Large groups: an empirical study over the period 1985/1999. (2002). Stolowy, Hervé ; DING, Yuang.
    In: HEC Research Papers Series.
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  579. Financial accounting information and corporate governance. (2001). Smith, Abbie J. ; BUSHMAN, ROBERT M..
    In: Journal of Accounting and Economics.
    RePEc:eee:jaecon:v:32:y:2001:i:1-3:p:237-333.

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  580. Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature. (2001). Palepu, Krishna G. ; Healy, Paul M..
    In: Journal of Accounting and Economics.
    RePEc:eee:jaecon:v:31:y:2001:i:1-3:p:405-440.

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  581. The relevance of the value-relevance literature for financial accounting standard setting. (2001). Watts, Ross ; Holthausen, Robert W..
    In: Journal of Accounting and Economics.
    RePEc:eee:jaecon:v:31:y:2001:i:1-3:p:3-75.

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  582. Empirical research on accounting choice. (2001). Vincent, Linda ; Lys, Thomas Z. ; Fields, Thomas D..
    In: Journal of Accounting and Economics.
    RePEc:eee:jaecon:v:31:y:2001:i:1-3:p:255-307.

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  583. Response to discussants comments: The demand for auditor reputation across international markets for audit services. (2001). Simon, Daniel T. ; Fargher, Neil ; Taylor, Mark H..
    In: The International Journal of Accounting.
    RePEc:eee:accoun:v:36:y:2001:i:4:p:433-434.

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  584. The role of financial reporting in reducing financial risks in the market. (2000). KOTHARI, S. P..
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    RePEc:fip:fedbcp:y:2000:i:jun:p:89-112:n:44.

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  585. Accounting standards and value relevance of financial statements: An international analysis. (2000). Hung, Mingyi.
    In: Journal of Accounting and Economics.
    RePEc:eee:jaecon:v:30:y:2000:i:3:p:401-420.

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  586. Applying reverse regression techniques in earnings-return analyses. (2000). Hurtt, David N. ; Cready, William M. ; Seida, Jim A..
    In: Journal of Accounting and Economics.
    RePEc:eee:jaecon:v:30:y:2000:i:2:p:227-240.

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  587. The association between financial accounting measures and real economic activity: a multinational study. (2000). Young, Danqing ; Guenther, David A..
    In: Journal of Accounting and Economics.
    RePEc:eee:jaecon:v:29:y:2000:i:1:p:53-72.

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