Concepedia

Mandatory IFRS Reporting and Changes in Enforcement

Hans Bonde Christensen, Luzi Hail, Christian Leuz

SSRN Electronic Journal · 2012 · 350 citations · 82 references

Open access

Concepts

BusinessAccountancyAccountingCorporate DisclosureFinancial AccountingFinancial RegulationAccounting RegulationDisclosure ComplianceFinancial ReportingFinancial Reporting RequirementsLiquidityCountry-specific Reporting RegimesEnforcementInternational Financial Reporting Standards ApplicationInternational Financial Reporting Standards DisclosureMandatory AdoptionRegulatory Impact On ReportingRegulatory Reporting Systems

References

82

Estimating Standard Errors in Finance Panel Data Sets: Comparing Approaches

Mitchell A. Petersen · Review of Financial Studies · 2008 · 11.2K citations · Full text

Social Sciences, Economics, Finance +12

How Much Should We Trust Differences-In-Differences Estimates?

Esther Duflo, Sendhil Mullainathan · The Quarterly Journal of Economics · 2004 · 10.6K citations · Full text

Public Health, Economics, Causal Inference +16

Illiquidity and stock returns: cross-section and time-series effects

Yakov Amihud · Journal of Financial Markets · 2002 · 10.3K citations · Full text

Business, Economics, Finance +14

Legal Determinants of External Finance

Florencio López‐de‐Silanes, Andrei Shleifer, Robert W. Vishny · The Journal of Finance · 1997 · 10K citations · Full text

Business, Finance, Financial Law +11

Bid, ask and transaction prices in a specialist market with heterogeneously informed traders

Lawrence R. Glosten, Paul Milgrom · Journal of Financial Economics · 1985 · 6.4K citations

Social Sciences, Economics, Auction Theory +7