Matches in SemOpenAlex for { <https://semopenalex.org/work/W2891627258> ?p ?o ?g. }
Showing items 1 to 62 of
62
with 100 items per page.
- W2891627258 endingPage "485" @default.
- W2891627258 startingPage "477" @default.
- W2891627258 abstract "Abstract This research note aims to enrich our understanding of reporting incentives of firms listed in European exchange-regulated markets. Many initial public offerings (IPOs) in Europe are within exchange-regulated markets where firms are allowed to choose between local GAAP and IFRS. Therefore, this research note describes the regulatory environment and investigates the choice to voluntarily adopt IFRS within European exchange-regulated markets. Overall, less than 20% of the firms voluntarily adopt IFRS and voluntary IFRS adoption upon IPO is positively associated with firm size, foreign firms, stocks offered to institutional investors prior to the IPO, and a future migration to an EU-regulated market." @default.
- W2891627258 created "2018-09-27" @default.
- W2891627258 creator A5005615773 @default.
- W2891627258 date "2018-09-01" @default.
- W2891627258 modified "2023-09-25" @default.
- W2891627258 title "IPOs and IFRS in European exchange-regulated markets: A research note" @default.
- W2891627258 cites W1994884203 @default.
- W2891627258 cites W2015906414 @default.
- W2891627258 cites W2034565081 @default.
- W2891627258 cites W2090815169 @default.
- W2891627258 cites W2106579965 @default.
- W2891627258 cites W2107761113 @default.
- W2891627258 cites W3121414220 @default.
- W2891627258 cites W3121970982 @default.
- W2891627258 cites W3122442489 @default.
- W2891627258 cites W3122592370 @default.
- W2891627258 cites W3123817661 @default.
- W2891627258 cites W3123840599 @default.
- W2891627258 cites W3124907583 @default.
- W2891627258 cites W3124985942 @default.
- W2891627258 cites W3122425132 @default.
- W2891627258 doi "https://doi.org/10.1016/j.jaccpubpol.2018.09.005" @default.
- W2891627258 hasPublicationYear "2018" @default.
- W2891627258 type Work @default.
- W2891627258 sameAs 2891627258 @default.
- W2891627258 citedByCount "9" @default.
- W2891627258 countsByYear W28916272582019 @default.
- W2891627258 countsByYear W28916272582020 @default.
- W2891627258 countsByYear W28916272582021 @default.
- W2891627258 countsByYear W28916272582022 @default.
- W2891627258 countsByYear W28916272582023 @default.
- W2891627258 crossrefType "journal-article" @default.
- W2891627258 hasAuthorship W2891627258A5005615773 @default.
- W2891627258 hasConcept C121955636 @default.
- W2891627258 hasConcept C12559387 @default.
- W2891627258 hasConcept C144133560 @default.
- W2891627258 hasConcept C73283319 @default.
- W2891627258 hasConceptScore W2891627258C121955636 @default.
- W2891627258 hasConceptScore W2891627258C12559387 @default.
- W2891627258 hasConceptScore W2891627258C144133560 @default.
- W2891627258 hasConceptScore W2891627258C73283319 @default.
- W2891627258 hasIssue "5" @default.
- W2891627258 hasLocation W28916272581 @default.
- W2891627258 hasOpenAccess W2891627258 @default.
- W2891627258 hasPrimaryLocation W28916272581 @default.
- W2891627258 hasRelatedWork W1936127404 @default.
- W2891627258 hasRelatedWork W2058512062 @default.
- W2891627258 hasRelatedWork W2350078788 @default.
- W2891627258 hasRelatedWork W2621798454 @default.
- W2891627258 hasRelatedWork W2916770597 @default.
- W2891627258 hasRelatedWork W3029944668 @default.
- W2891627258 hasRelatedWork W3125125974 @default.
- W2891627258 hasRelatedWork W3158136804 @default.
- W2891627258 hasRelatedWork W3166760651 @default.
- W2891627258 hasRelatedWork W4232787206 @default.
- W2891627258 hasVolume "37" @default.
- W2891627258 isParatext "false" @default.
- W2891627258 isRetracted "false" @default.
- W2891627258 magId "2891627258" @default.
- W2891627258 workType "article" @default.