Ferrari M Momente F and Reggiani F 2012 Investor Perception of the Internatio

Ferrari m momente f and reggiani f 2012 investor

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Ferrari, M., Momente, F. and Reggiani, F., 2012. Investor Perception of the Internatio- nal Accounting Standards Quality: Inferences From Germany. Journal of Accounting, Auditing & Finance, 27(4), 527–556. Francis, J., Nanda, D. and Olsson, P., 2008. Voluntary Disclosure, Earnings Quality, and Cost of Capital. Journal of Accounting Research, 46(1), 53–99. Francis, J. R., Maydew, E. L. and Sparks, H. C., 1999. The Role of Big 6 Auditors in the Credible Reporting of Accruals. Auditing: A Journal of Practice, 18(2), 17–34. Frankel, R. M., Johnson, M. F. and Nelson, K. K., 2002. The Relation between Audi- tors’ Fees for Nonaudit Services and Earnings Management. The Accounting Review, 77(Supplement), 71–105. Gallery, N., 2006. Discussion of Daske and Gebhardt. Abacus, 42(3-4), 499–502. Glaum, M., Baetge, J., Grothe, A. and Oberd¨orster, T., 2013a. Introduction of Interna- tional Accounting Standards, Disclosure Quality and Accuracy of Analysts’ Earnings Forecasts. European Accounting Review, 22(1), 79–116. Glaum, M., Schmidt, P., Street, D. L. and Vogel, S., 2013b. Compliance with IFRS 3- and IAS 36-required disclosures acoss 17 European countries: company- and country-level determinants. Accounting and Business Research, 43(3), 163–204. Hail, L., 2002. The impact of voluntary corporate disclosures on the ex-ante cost of capital for Swiss firms. European Accounting Review, 11(4), 741–773. Haller, A. and Wehrfritz, M., 2013. The impact of national GAAP and accounting tra- ditions on IFRS policy selection: Evidence from Germany and the UK. Journal of International Accounting, Auditing and Taxation, 22(1), 39–56. Harris, T. S., Lang, M. and M¨oller, H. P., 1994. The Value Relevance of German Ac- counting Measures: An Empirical Analysis. Journal of Accounting Research, 32(2), 187–209. Healy, P. M., Hutton, A. P. and Palepu, K. G., 1999. Stock Performance and Intermediati- on Changes Surrounding Sustained Increases in Disclosure. Contemporary Accounting Research, 16(3), 485–520. 211
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Healy, P. M. and Wahlen, J. M., 1999. A Review of the Earnings Management Literature and Its Implications for Standard Setting. Accounting Horizons, 13(4), 365–383. Hitz, J.-M., Ernstberger, J. and Stich, M., 2012. Enforcement of Accounting Standards in Europe: Capital-Market-Based Evidence for the Two-Tier Mechanism in Germany. European Accounting Review, 21(2), 253–281. Hope, O.-K., 2003. Disclosure Practices, Enforcement of Accounting Standards, and Analysts’ Forecast Accuracy: An International Study. Journal of Accounting Research, 41(2), 235–272. Houqe, M. N., van Zijl, T., Dunstan, K. and Karim, A. W., 2012. The E ff ect of IFRS Adoption and Investor Protection on Earnings Quality Around the World. The Interna- tional Journal of Accounting, 47(3), 333–355. Hung, M. and Subramanyam, K., 2007. Financial statement e ff ects of adopting internatio- nal accounting standards: the case of Germany. Review of Accounting Studies, 12(4), 623–657. Jansen, I. P., Ramnath, S. and Yohn, T. L., 2012. A Diagnostic for Earnings Manage- ment Using Changes in Asset Turnover and Profit Margin. Contemporary Accounting Research, 29(1), 221–251. Jeanjean, T. and Stolowy, H., 2008. Do accounting standards matter? An exploratory ana- lysis of earnings management before and after IFRS adoption. Journal of Accounting and Public Policy, 27(6), 480–494. Jermakowicsz, E. L., Prather-Kinsey, J. and Wulf, I., 2007. The Value Relevance of Ac- counting Income Reported by DAX-30 German Companies. Journal of International
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