International Financial Reporting Standards (IFRS): Pros and Cons for Investors
Financial Accounting Information and Corporate Governance
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Financial Accounting Information and Corporate Governance
Financial Accounting Information and Corporate Governance
The Crisis of Fair Value Accounting: Making Sense of the Recent Debate
Mandatory IFRS Reporting Around the World: Early Evidence on the Economic Consequences
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Mandatory IFRS Reporting Around the World: Early Evidence on the Economic Consequences
Mandatory IFRS Reporting Around the World: Early Evidence on the Economic Consequences
Global Accounting Convergence and the Potential Adoption of IFRS by the United States: An Analysis of Economic and Policy Factors
There are 2 versions of this paper
Global Accounting Convergence and the Potential Adoption of IFRS by the United States: An Analysis of Economic and Policy Factors
Global Accounting Convergence and the Potential Adoption of IFRS by the U.S. (Part I): Conceptual Underpinnings and Economic Analysis
Did Fair-Value Accounting Contribute to the Financial Crisis?
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Did Fair-Value Accounting Contribute to the Financial Crisis?
Did Fair-Value Accounting Contribute to the Financial Crisis?
Did Fair-Value Accounting Contribute to the Financial Crisis?
Earnings Management: Reconciling the Views of Accounting Academics, Practitioners, and Regulators
Earnings Management and Investor Protection: An International Comparison
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Earnings Management and Investor Protection: An International Comparison
Earnings Management and Investor Protection: An International Comparison
Transparency, Financial Accounting Information, and Corporate Governance
Accounting Information, Disclosure, and the Cost of Capital
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Accounting Information, Disclosure, and the Cost of Capital
Accounting Information, Disclosure, and the Cost of Capital
Accounting Information, Disclosure, and the Cost of Capital
Earnings Surprises, Growth Expectations, and Stock Returns: Don't Let an Earnings Torpedo Sink Your Portfolio
The Global Financial Crisis and the Efficient Market Hypothesis: What Have We Learned?
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The Global Financial Crisis and the Efficient Market Hypothesis: What Have We Learned?
The Global Financial Crisis and the Efficient Market Hypothesis: What Have We Learned?
Real and Accrual-Based Earnings Management in the Pre- and Post-Sarbanes Oxley Periods
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Real and Accrual-Based Earnings Management in the Pre- and Post-Sarbanes Oxley Periods
Real and Accrual-Based Earnings Management in the Pre- and Post-Sarbanes Oxley Periods
Real and Accrual-Based Earnings Management in the Pre- and Post-Sarbanes Oxley Periods
Corporate Payout Policy
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Corporate Payout Policy
Corporate Payout Policy
The Economic Consequences of Increased Disclosure
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The Economic Consequences of Increased Disclosure
The Economic Consequences of Increased Disclosure
The Effect of International Institutional Factors on Properties of Accounting Earnings
Does Fair Value Accounting for Non-Financial Assets Pass the Market Test?
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Does Fair Value Accounting for Non-Financial Assets Pass the Market Test?
Does Fair Value Accounting for Non-Financial Assets Pass the Market Test?
Econometrics of the Basu Asymmetric Timeliness Coefficient and Accounting Conservatism
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Econometrics of the Basu Asymmetric Timeliness Coefficient and Accounting Conservatism
Econometrics of the Basu Asymmetric Timeliness Coefficient and Accounting Conservatism
Econometrics of the Basu Asymmetric Timeliness Coefficient and Accounting Conservatism
Earnings Momentum and Earnings Management
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Earnings Momentum and Earnings Management
Incentives Versus Standards: Properties of Accounting Income in Four East Asian Countries, and Implications for Acceptance of IAS
Adopting a Label: Heterogeneity in the Economic Consequences Around IAS/IFRS Adoptions
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Adopting a Label: Heterogeneity in the Economic Consequences Around IAS/IFRS Adoptions
Adopting a Label: Heterogeneity in the Economic Consequences Around IAS/IFRS Adoptions
The Importance of Reporting Incentives: Earnings Management in European Private and Public Firms
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The Importance of Reporting Incentives: Earnings Management in European Private and Public Firms
The Importance of Reporting Incentives: Earnings Management in European Private and Public Firms
Trends in Earnings Management and Informativeness of Earnings Announcements in the Pre- and Post-Sarbanes Oxley Periods
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Trends in Earnings Management and Informativeness of Earnings Announcements in the Pre- and Post-Sarbanes Oxley Periods
Trends in Earnings Management and Informativeness of Earnings Announcements in the Pre- and Post-Sarbanes Oxley Periods
International Differences in the Cost of Equity Capital: Do Legal Institutions and Securities Regulation Matter?
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International Differences in the Cost of Equity Capital: Do Legal Institutions and Securities Regulation Matter?
International Differences in the Cost of Equity Capital: Do Legal Institutions and Securities Regulation Matter?
Fair Value Accounting and Financial Stability
What Determines Corporate Transparency?
Regulation and Bonding: The Sarbanes-Oxley Act and the Flow of International Listings
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Regulation and Bonding: The Sarbanes-Oxley Act and the Flow of International Listings
Regulation and Bonding: The Sarbanes-Oxley Act and the Flow of International Listings
IAS versus US GAAP: Information Asymmetry-Based Evidence from Germany's New Market
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IAS versus US GAAP: Information Asymmetry-Based Evidence from Germany's New Market
IAS Versus Us Gaap: Information Asymmetry-Based Evidence from Germany's New Market
Why Do Firms Go Dark? Causes and Economic Consequences of Voluntary SEC Deregistrations
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Why Do Firms Go Dark? Causes and Economic Consequences of Voluntary SEC Deregistrations
Why Do Firms Go Dark? Causes and Economic Consequences of Voluntary SEC Deregistrations
Capital-Market Effects of Securities Regulation: Prior Conditions, Implementation, and Enforcement
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Capital-Market Effects of Securities Regulation: Prior Conditions, Implementation, and Enforcement
Capital-Market Effects of Securities Regulation: Prior Conditions, Implementation, and Enforcement
Capital-Market Effects of Securities Regulation: Prior Conditions, Implementation, and Enforcement
Earnings Quality in U.K. Private Firms
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Earnings Quality in U.K. Private Firms
Earnings Quality in U.K. Private Firms
Different Approaches to Corporate Reporting Regulation: How Jurisdictions Differ and Why
The Sarbanes-Oxley Act and Firms' Going-Private Decisions
Accounting Informs Investors and Earnings Management is Rife: Two Questionable Beliefs
The Sarbanes Oxley Act of 2002: Implications for Compensation Contracts and Managerial Risk-Taking
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The Sarbanes Oxley Act of 2002: Implications for Compensation Contracts and Managerial Risk-Taking
The Sarbanes Oxley Act of 2002: Implications for Compensation Contracts and Managerial Risk-Taking
Do Foreigners Invest Less in Poorly Governed Firms?
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Do Foreigners Invest Less in Poorly Governed Firms?
Do Foreigners Invest Less in Poorly Governed Firms?
Do Foreigners Invest Less in Poorly Governed Firms?
Do Foreigners Invest Less in Poorly Governed Firms?
Information Asymmetry, Information Precision, and the Cost of Capital
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Information Asymmetry, Information Precision, and the Cost of Capital
Information Asymmetry, Information Precision, and the Cost of Capital
Information Asymmetry, Information Precision, and the Cost of Capital
Payout Policy Through the Financial Crisis: The Growth of Repurchases and the Resilience of Dividends
What Do Dividends Tell Us About Earnings Quality?
Financial Accounting Information, Organizational Complexity and Corporate Governance Systems
Signaling Firm Performance Through Financial Statement Presentation: An Analysis Using Special Items
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Signaling Firm Performance Through Financial Statement Presentation: An Analysis Using Special Items
Signaling Firm Performance Through Financial Statement Presentation: An Analysis Using Special Items
Firms' Capital Allocation Choices, Information Quality, and the Cost of Capital
Disclosure Practices of Foreign Companies Interacting with U.S. Markets
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Disclosure Practices of Foreign Companies Interacting with U.S. Markets
Disclosure Practices of Foreign Companies Interacting with U.S. Markets
Cost of Capital Effects and Changes in Growth Expectations Around U.S. Cross-Listings
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Cost of Capital Effects and Changes in Growth Expectations Around U.S. Cross-Listings
Cost of Capital Effects and Changes in Growth Expectations Around U.S. Cross-Listings
How Much New Information is There in Earnings?
Market Valuations in the New Economy: An Investigation of What Has Changed
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Market Valuations in the New Economy: An Investigation of What Has Changed
Market Valuations in the New Economy: An Investigation of What Has Changed
Are Dividends Disappearing? Dividend Concentration and the Consolidation of Earnings
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Are Dividends Disappearing? Dividend Concentration and the Consolidation of Earnings
Are Dividends Disappearing? Dividend Concentration and the Consolidation of Earnings
The Influence of Analysts, Institutional Investors, and Insiders on the Incorporation of Market, Industry, and Firm-Specific Information into Stock Prices
The Impact of Financial Reporting Quality on Debt Contracting: Evidence from Internal Control Weakness Reports
Executive Overconfidence and the Slippery Slope to Financial Misreporting
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