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Maria Rykaczewski

Arizona State University

Assistant Professor

Tempe, AZ 85287

United States

  • Arizona State University

SCHOLARLY PAPERS

7

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2,013

TOTAL CITATIONS
Rank 40,951

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Top 40,951

in Total Papers Citations

23

Scholarly Papers (7)

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1.

Deviations from the Mandatory Adoption of IFRS in the European Union: Implementation, Enforcement, Incentives, and Compliance

Number of pages: 62 Posted: 31 Aug 2011 Last Revised: 25 Jan 2017
Grace Pownall and Maria Rykaczewski
Emory University - Department of Accounting and Arizona State University
Downloads 711 (89,859)
Citation 15

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EU, IFRS, enforcement, reporting incentives

2.

European Firms' Delisting Around Major Regulatory Shocks: The Cost-Benefit Tradeoff of the Financial Services Action Plan

Number of pages: 51 Posted: 24 Jan 2017 Last Revised: 18 Dec 2024
Elizabeth F. Gutierrez, Maria Rykaczewski and Maria Vulcheva
Universidad de Chile, Arizona State University and Florida International University College of Business
Downloads 394 (188,024)
Citation 7

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securities market regulation; firm-level net effect; delisting; implementation commitment; FSAP; IFRS

3.

Regulation takes a back seat to business concerns: international evidence from stock exchange demutualization

Number of pages: 65 Posted: 23 Feb 2020 Last Revised: 31 Jul 2024
Shawn X. Huang, Min Kim, Maria Rykaczewski and Maria Vulcheva
Arizona State University (ASU) - School of Accountancy, Sogang University, Arizona State University and Florida International University College of Business
Downloads 384 (193,569)
Citation 1

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stock exchanges, exchange oversight, exchange regulation, demutualization, reporting quality JEL Codes: M4

4.

What Makes the Impairment Rules Under IFRS Better than US GAAP? Insights from Quarterly Impairment and Reversal Data

Number of pages: 56 Posted: 06 Jan 2025
Maria Rykaczewski, Phillip T. Lamoreaux, Matt Baugh and Chang Woo (Mark) Hong
Arizona State University, Arizona State University, affiliation not provided to SSRN and Arizona State University (ASU)
Downloads 234 (337,699)

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Impairment loss, Impairment reversals, IFRS, Value Relevance, Interim reports, accounting standards

5.

Choice of GAAP: Evidence from the Group and Single Entity Accounts of UK Firms – A Machine Learning Approach

Number of pages: 56 Posted: 29 Jul 2022
Irene Karamanou, Grace Pownall, Rachna Prakash and Maria Rykaczewski
University of Cyprus - Department of Public and Business Administration, Emory University - Department of Accounting, University of Mississippi - Patterson School of Accountancy and Arizona State University
Downloads 130 (558,171)

Abstract:

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IFRS adoption, Reporting Incentives, Label Adoption, Parent Company Reporting, Group Reporting, Financial Companies, Accounting in the UK

6.

European Union's AI Act: Protecting the Public at the Cost of Innovation?

Number of pages: 51 Posted: 16 Mar 2026 Last Revised: 29 May 2026
Elizabeth F. Gutierrez, Maria Rykaczewski and Maria Vulcheva
Universidad de Chile, Arizona State University and Florida International University College of Business
Downloads 112 (720,278)

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AI Act, investor reactions, public trust, cost, innovation

7.

Recurring Non-Operating Events: Examination of the Determinants of Frequent Impairments

Number of pages: 55 Posted: 09 Aug 2025 Last Revised: 09 Jun 2026
Junjun Liu and Maria Rykaczewski
University of Alabama in Huntsville and Arizona State University
Downloads 48 (1,097,529)

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PP&E impairments, within-year impairment frequency, real options theory, disclosure theory, impression management theory