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Cited by 339

The DOI matches its Crossref record; 116 of the 116 references it cites were found in a registry or an index.

International Financial Reporting Standards and the quality of financial statement information

Iatridis, George·2010·International Review of Financial Analysis
DOI 10.1016/j.irfa.2010.02.004
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Show all 116 references

Research works printed but not linked: 30

  1. Abarbanell, 2003, Biased forecasts or biased earnings? The role of reported earnings in explaining apparent bias and over/underreaction in analysts' earnings forecasts, Journal of Accounting and Economics, 36, 105, 10.1016/j.jacceco.2003.11.001 · doi:10.1016/j.jacceco.2003.11.001
  2. 2003, IASB improved standards imminent, Inside Track, 37, 1
  3. Adiel, 1996, Reinsurance and the management of regulatory ratios and taxes in the property–casualty insurance industry, Journal of Accounting and Economics, 22, 207, 10.1016/S0165-4101(96)00436-3 · doi:10.1016/s0165-4101(96)00436-3
  4. Andrews, 2005, Standards deviation, Business Review Weekly, 86
  5. Auer, 1996, Capital market reactions to earnings announcements: Empirical evidence on the difference in the information content of IAS-based earnings and EC-directives-based earnings, European Accounting Review, 5, 587, 10.1080/09638189600000039 · doi:10.1080/09638189600000039
  6. Bazaz, 2001, Value relevance of unrealized foreign currency translation gains and losses, Mid - American Journal of Business, 16, 55, 10.1108/19355181200100012 · doi:10.1108/19355181200100012
  7. Bernard, 1996, What motivates managers' choice of discretionary accruals?, Journal of Accounting and Economics, 22, 313, 10.1016/S0165-4101(96)00431-4 · doi:10.1016/s0165-4101(96)00431-4
  8. Cahan, 1992, The effect of antitrust investigations on discretionary accruals: a refined test of the political cost hypothesis, The Accounting Review, 77
  9. Christie, 1994, Efficient and opportunistic choices of accounting procedures: Corporate control contests, The Accounting Review, 69, 539
  10. D' Souza, 1998, Rate-regulated enterprises and mandated accounting changes: The case of electric utilities and post-retirement benefits other than pensions (SFAS No. 106), The Accounting Review, 73, 387
  11. Dye, 1995, Discretion vs. uniformity: Choices among GAAP, The Accounting Review, 70, 389
  12. Easton, 1991, Earnings as an explanatory variable for returns, Journal of Accounting Research, 29, 19, 10.2307/2491026 · doi:10.2307/2491026
  13. Easton, 1998, Discussion of revalued financial tangible and intangible assets: Association with share prices and nonmarket based value estimates, Journal of Accounting Research, 36, 235, 10.2307/2491315 · doi:10.2307/2491315
  14. Eldenburg, 1996, Accounting system management by hospitals operating in a changing regulatory environment, The Accounting Review, 71, 23
  15. Fairchild, 2003, Dividend smoothing and optimal re-investment, Managerial Finance, 29, 35, 10.1108/03074350310768553 · doi:10.1108/03074350310768553
  16. Francis, 2001, Discussion of empirical research on accounting choice, Journal of Accounting and Economics, 31, 309, 10.1016/S0165-4101(01)00017-9 · doi:10.1016/s0165-4101(01)00017-9
  17. Gaver, 1998, The relation between nonrecurring accounting transactions and CEO cash compensation, The Accounting Review, 73, 235
  18. Goodwin, 2006, The impact of international financial reporting standards: Does size matter?, Managerial Auditing Journal, 21, 460, 10.1108/02686900610667247 · doi:10.1108/02686900610667247
  19. Hand, 1998, The economic determinants of accounting choices: The unique case of equity carve-outs under SAB 51, Journal of Accounting and Economics, 24, 175, 10.1016/S0165-4101(98)00005-6 · doi:10.1016/s0165-4101(98)00005-6
  20. Jiraporn, 2008, Does corporate diversification exacerbate or mitigate earnings management?: An empirical analysis, International Review of Financial Analysis, 17, 1087, 10.1016/j.irfa.2007.10.001 · doi:10.1016/j.irfa.2007.10.001
  21. Joy, 1975, On the financial application of discriminant analysis, Journal of Financial and Quantitative Analysis, 10, 723, 10.2307/2330267 · doi:10.2307/2330267
  22. Karmon, 1997, An events-study approach to detecting income-smoothing activities: Some evidence from multinational corporations, Journal of International Accounting Auditing & Taxation, 6, 75, 10.1016/S1061-9518(97)90013-6 · doi:10.1016/s1061-9518(97)90013-6
  23. Kinnunen, 2000, To whom are IAS earnings informative? Domestic versus foreign shareholders' perspectives, European Accounting Review, 9, 499, 10.1080/09638180020025330 · doi:10.1080/09638180020025330
  24. Lundstrum, 2003, Firm value, information problems and the internal capital market, Review of Quantitative Finance and Accounting, 21, 141, 10.1023/A:1024839432369 · doi:10.1023/a:1024839432369
  25. Matsunaga, 1995, The effects of financial reporting costs on the use of employee stock options, The Accounting Review, 70, 1
  26. McNichols, 2000, Research design issues in earnings management studies, Journal of Accounting and Public Policy, 19, 313, 10.1016/S0278-4254(00)00018-1 · doi:10.1016/s0278-4254(00)00018-1
  27. Noronha, 1996, The monitoring rationale for dividends and the interaction of capital structure and dividend decisions, Journal of Banking and Finance, 20, 439, 10.1016/0378-4266(95)00010-0 · doi:10.1016/0378-4266(95)00010-0
  28. Ormrod, 2004, The impact of the change to international accounting standards on debt covenants: A UK perspective, Accounting in Europe, 1, 71, 10.1080/0963818042000262775 · doi:10.1080/0963818042000262775
  29. Pope, 2000, Accruals management to meet earnings targets: Did Cadbury make a difference?, British Accounting Review, 32, 415, 10.1006/bare.2000.0134 · doi:10.1006/bare.2000.0134
  30. Street, 2000, Assessing the acceptability of international accounting standards in the US: An empirical study of the materiality of US GAAP reconciliations by non-US companies complying with IASC standards, The International Journal of Accounting, 35, 27, 10.1016/S0020-7063(99)00047-3 · doi:10.1016/s0020-7063(99)00047-3

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Metadata

Authors
Iatridis, G.
Venue
International Review of Financial Analysis
Publisher
Elsevier BV
Published
2010-06
Volume
19
Issue
3
Pages
193-204
ISSN
1057-5219 (ISSN-L)
DOI
10.1016/j.irfa.2010.02.004
OpenAlex
W2114356878
Cited by
339
References
116
FWCI
47.27
Type
journal article
Language
en
Open access
closed
Licence
www.elsevier.com/tdm/userlicense/1.0/ (tdm)

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CoChat. (2026). Citation check: International Financial Reporting Standards and the quality of financial statement information. https://app.cochat.ai/papers/10.1016/j.irfa.2010.02.004
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Iatridis, G. (2010). International Financial Reporting Standards and the quality of financial statement information. International Review of Financial Analysis. https://doi.org/10.1016/j.irfa.2010.02.004

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Contains information from the Semantic Scholar Academic Graph Datasets, made available under the ODC Attribution License (ODC-BY 1.0).

Semantic Scholar’s data is described in: Kinney, R., et al. (2023). The Semantic Scholar Open Data Platform. arXiv:2301.10140.