Zitieren

Akalpler, E. (2020), The impact of IFRS Adoption as Control Variable on the Stock Market-Growth Nexus: Model Countries Germany and Poland (December 15, 2020). https://ssrn.com/abstract=4012656 Search in Google Scholar

Akitoby, B., Baum, A., Hackney, C., Harrison, O., Primus, K., & Salins, V. (2020). Tax revenue mobilization episodes in developing countries. IMF Working Papers. https://doi.org/10.5089/9781484361535.001 Search in Google Scholar

Anastasiou, D. (2016). Management and Resolution methods of Non-performing loans: A Review of the Literature, 187-201. Available at SSRN 2825819. Search in Google Scholar

Ball, R. (1996) ‘The theory of stock market efficiency: accomplishments and limitations’, Journal of Financial Education, 22, 1-13. https://www.jstor.org/stable/41948810 Search in Google Scholar

Ball, R. (2016). IFRS–10 years later. Accounting and business research, 46 ( 5), 545-571. https://www.tandfonline.com/doi/full/10.1080/00014788.2016.1182710 Search in Google Scholar

Beuselinck, C. A. C., Joos, P., Khurana, I. K., & Van der Meulen, S. (2010). Mandatory IFRS reporting and stock price informativeness. CentER Discussion Paper; (2010-82). Accounting. Available at SSRN 1381242. http://dx.doi.org/10.2139/ssrn.1381242 Search in Google Scholar

Bissessur, S., & Hodgson, A. (2012). Stock market synchronicity – An alternative approach to assessing the information impact of Australian IFRS. Accounting and Finance, 52(1), 187–212. http://dx.doi.org/10.1111/j.1467-629X.2010.00388.x Search in Google Scholar

Braga, R. N. (2017). Effects of IFRS adoption on tax avoidance. Revista Contabilidade and Finanças, 28, 407-424. https://doi.org/10.1590/1808-057x201704680 Search in Google Scholar

Bruno, B., Nocera, G., & Resti, A. (2017). Are risk-based capital requirements detrimental to corporate lending? Evidence from Europe. CEPR Discussion Papers 12007, C.E.P.R. Discussion Papers. https://papers.ssrn.com/sol3/papers.cfm?abstract_id=2961770 Search in Google Scholar

Carsamer, E., Abbam, A. & Queku, Y.N., (2021). Bank capital, liquidity and risk in Ghana. Journal of Financial Regulation and Compliance, 30(2), 149-166. https://doi.org/10.1108/JFRC-12-2020-0117 Search in Google Scholar

Chan, Z. C., Fung, Y. L., & Chien, W. T. (2013). Bracketing in phenomenology: Only undertaken in the data collection and analysis process. The qualitative report, 18(30), 1-9. https://doi.org/10.46743/2160-3715/2013.1486 Search in Google Scholar

Chan, K., & Chan, Y (2014). Price informativeness and stock return synchronicity: Evidence from the pricing of seasoned equity offerings, Journal of Financial Economics,114(1), 36-53. http://dx.doi.org/10.1016/j.jfineco.2014.07.002 Search in Google Scholar

Chan, K. & Hameed, A. (2006) ‘Stock price synchronicity and analyst coverage in emerging markets’, Journal of Financial Economics, 80(1), 115-147. https://doi.org/10.1016/j.jfineco.2005.03.010 Search in Google Scholar

De Simone, L. (2016). Does a common set of accounting standards affect tax-motivated income shifting for multinational firms?. Journal of Accounting and Economics, 61 (1), 145-165. https://doi.org/10.1016/j.jacceco.2015.06.002 Search in Google Scholar

Deloitte, A. B. (2021). 2021 Transparency Report. https://www.deloitte.com/content/dam/Deloitte/lt/Documents/audit/Transparency%20Report%202021%20(ENG).pdf Search in Google Scholar

Doyle, M. W. (2017). Kant, liberal legacies, and foreign affairs. In Immanuel Kant (pp. 503-533). Routledge. https://www.taylorfrancis.com/chapters/edit/10.4324/9781315252629-22/kant-liberal-legacies-foreign-affairs-michael-doyle Search in Google Scholar

Durnev, A., Morck, R., Yeung, B., & Zarowin, P. (2003). Does greater firm‐specific return variation mean more or less informed stock pricing?. Journal of Accounting Research, 41(5), 797-836. https://www.jstor.org/stable/3542377 Search in Google Scholar

Emudainohwo, O. B. (2020). IFRS and stock exchange development in sub-Saharan Africa: A logistic model. Investment Management and Financial Innovations, 17(3), 397-407. https://doi.org/10.21511/imfi.17(3).2020.30 Search in Google Scholar

Fama, E. F. (1970). Efficient capital markets: A review of theory and empirical work. The Journal of Finance, 25(2), 383-417. https://www.jstor.org/stable/2325486 Search in Google Scholar

Fernandes, N., & Ferreira, M. (2008). Does international cross-listing improve the information environment? Journal of Financial Economics, 88, 216–244. https://doi.org/10.1016/j.jfineco.2007.06.002 Search in Google Scholar

Figlioli, B., Lemes, S., & Lima, F. G. (2017). IFRS, synchronicity, and financial crisis: the dynamics of accounting information for the Brazilian capital market, R. Cont. Fin. – USP, São Paulo, 28(75), 326-343. https://www.redalyc.org/pdf/2571/257152718003_5.pdf Search in Google Scholar

Dasgupta, S., Gan, J., & Gao, N. (2010). Transparency, price informativeness, and stock return synchronicity: Theory and evidence. Journal of Financial and Quantitative analysis, 45(5),1189-1220. https://www.jstor.org/stable/27919561 Search in Google Scholar

Gordon, L. A., Loeb, M. P., & Zhu, W. (2012). The impact of IFRS adoption on foreign direct investment. Journal of Accounting and Public Policy, 31(4), 374-398. https://doi.org/10.1016/j.jaccpubpol.2012.06.001 Search in Google Scholar

Gul, F. A., Kim, J. B., & Qiu, A. A. (2010). Ownership concentration, foreign shareholding, audit quality, and stock price synchronicity: Evidence from China. Journal of financial economics, 95(3), 425-442. https://doi.org/10.1016/j.jfineco.2009.11.005 Search in Google Scholar

Hasan, E., Mala, S., Finau, G., & Rani, P. (2014). The 2012 Review of IFRS for SMEs: Possible responses from the FIJI Institute of Accountants. Accounting and Taxation, 6(2), 71-83. https://ideas.repec.org/a/ibf/acttax/v6y2014i2p71-83.html Search in Google Scholar

Hutton, A. P., Marcus, A. J., & Tehranian, H. (2009). Opaque financial reports, R2, and crash risk. Journal of Financial Economics, 94, 67-86. https://doi.org/10.1016/j.jfineco.2008.10.003 Search in Google Scholar

Jensen, M. C. (1978). Some anomalous evidence regarding market efficiency. Journal of financial economics, 6(2-3), 95-101. https://doi.org/10.1016/0304-405X(78)90025-9 Search in Google Scholar

Jin, L., & Myers, S. C. (2006). R2 around the world: new theory and new tests. Journal of Financial Economics, 79, 257-292. https://doi.org/10.1016/j.jfineco.2004.11.003 Search in Google Scholar

Jirásková, S., & Molín, J. (2015). IFRS adoption for accounting and tax purposes: An issue based on the Czech Republic as compared with other European countries. Procedia economics and finance, 25, 53-58. https://doi.org/10.1016/S2212-5671(15)00712-1 Search in Google Scholar

Khandaker, M. U. (2011). High purity germanium detector in gamma-ray spectrometry: High-Purity Germanium detector. International Journal of Fundamental Physical Sciences, 1(2), 42-46. https://fundamentaljournals.org/index.php/ijfps/article/view/86 Search in Google Scholar

Kim, J. B., & Shi, H. (2012). IFRS reporting, firm-specific information flows, and institutional environments: international evidence. Review of Accounting Studies, 17(3), 474-517. https://link.springer.com/article/10.1007/s11142-012-9190-y Search in Google Scholar

Klibi, M. F., & Kossentini, A. (2014). Does the adoption of IFRS promote emerging stock markets development? Evidence from MENA countries. International Journal of Accounting, Auditing and Performance Evaluation, 10(3), 279-298. https://ideas.repec.org/a/ids/ijaape/v10y2014i3p279-298.html Search in Google Scholar

Kyiu, A. K. (2019). Stock return synchronicity, earnings informativeness, and institutional development: evidence from African markets (Doctoral dissertation, Heriot-Watt University). https://www.ros.hw.ac.uk/bitstream/handle/10399/4225/KyiuAK_0319_soss.pdf?sequence=1 Search in Google Scholar

Landsman, W. R., Maydew, E. L., & Thornock, J. R. (2012). The information content of annual earnings announcements and mandatory adoption of IFRS. Journal of accounting and economics, 53(1-2), 34-54. https://ideas.repec.org/a/eee/jaecon/v53y2012i1p34-54.html Search in Google Scholar

Leuz, C., & Verrecchia, R. E. (2000). The economic consequences of increased disclosure. Journal of Accounting Research, 91-124. https://www.jstor.org/stable/2672910 Search in Google Scholar

Lopes, A. B. (2006). Financial accounting in Brazil: an empirical examination. Latin American Business Review, 6, 45-68. https://doi.org/10.1300/J140v06n04_03 Search in Google Scholar

Loureiro, G., & Taboada, A. G. (2012). The impact of IFRS adoption on stock price informativeness. https://www.efmaefm.org/0efmameetings/efma%20annual%20meetings/2012-Barcelona%20old/papers/EFMA2012_0091_fullpaper.pdf Search in Google Scholar

Morck, R., Yeung, B., & Yu, W. (2000). The information content of stock markets: why do emerging markets have synchronous stock price movements? Journal of Financial Economics, 58, 215-260. https://doi.org/10.1016/S0304-405X(00)00071-4 Search in Google Scholar

Nnadi, M., & Soobaroyen, T. (2015). International financial reporting standard and foreign direct investment: the case of Africa. Advances in Accounting, Incorporating Advances in International Accounting, 31, 228-238. https://ideas.repec.org/a/eee/advacc/v31y2015i2p228-238.html Search in Google Scholar

Okafor, O. N., Akindayomi, A., & Warsame, H. (2019). Did the adoption of IFRS affect corporate tax avoidance. Canadian Tax Journal/Revue fiscale canadienne, 67(4), 947-979. https://ssrn.com/abstract=3510246 Search in Google Scholar

Okafor, O. N., Mains, D., Olabiyi, O. M., & Warsame, H. A., (2018) How Did the CRA Expect the Adoption of IFRS To Affect Corporate Tax Compliance and Avoidance? Canadian Tax Journal/Revue Fiscale Canadienne, 66(1), 1-22. https://ssrn.com/abstract=3195488 Search in Google Scholar

Okoye, P. V., Okoye, J. F., & Ezejiofor, R. A. (2014). Impact of the IFRS adoption on stock market movement in Nigerian corporate organization. International journal of academic Research in business and social sciences, 4(9), 202-2018. https://ideas.repec.org/a/hur/ijarbs/v4y2014i9p202-218.html Search in Google Scholar

Patro, A., & Gupta, V. K. (2014). Impact of international financial reporting standards on cost of equity capital for Asian countries. International Journal of Accounting and Financial Reporting, 4(2), 148. https://doi.org/10.5296/ijafr.v4i2.6462 Search in Google Scholar

Patro, A., & Gupta, V. K. (2016). Impact of international financial reporting standards on stock price synchronicity for Asian markets. Contemporary Management Research, 12(1). https://doi.org/10.7903/cmr.14160 Search in Google Scholar

Piotroski, J. D., & Roulstone, D. T. (2004). The influence of analysts, institutional investors, and insiders on the incorporation of market, industry, and firm‐specific information into stock prices. The Accounting Review, 79(4), 1119-1151. https://papers.ssrn.com/sol3/papers.cfm?abstract_id=299931 Search in Google Scholar

Procházka, D. A. (2014). The IFRS as Tax Base: Potential Impact on a Small Open Economy. European Financial and Accounting Journal, 9(4), 59-75. https://ideas.repec.org/a/prg/jnlefa/v2014y2014i4id130.html Search in Google Scholar

Queku, Y. N. (2020). Value Relevance of Fair Value Measurement and Stock Price Predictability: Incremental Effect and Synergetic Analysis of Listed Banks in Ghana. ADRRI Journal of Arts and Social Sciences, 17(5), 85-110. https://journals.adrri.org/index.php/adrrijass/article/view/607 Search in Google Scholar

Queku, Y. N., Seidu, B. A., Kubaje, T. A., Kwakye, B., Antwi-Agyei, E., Apeku, T., & Yamoah, K (2023): IFRS Adoption and Tax Revenue Performance in Africa: Does Africa Need IFRS-Based Tax Reforms. Cogent Business & Management, 10(2). https://www.tandfonline.com/doi/full/10.1080/23311975.2023.2212500 Search in Google Scholar

Queku, I. C. (2018). International financial reporting standards (IFRS) compliance and earning predictability: Evidence from banks in Ghana. International Journal of Innovative Research and Advanced Studies, 4(8), 102-111. https://www.semanticscholar.org/paper/International-Financial-Reporting-Standards(IFRS)-Queku/b85ffd5a10e1eb9401513858142c124121ab70a5 Search in Google Scholar

Queku, I. C. (2017). Value relevance of international financial reporting standards (IFRS) and shareholders’ wealth maximisation: Evidence from Banks in Ghana. International Journal of Advanced Research, 5(8), 305-316. http://dx.doi.org/10.21474/IJAR01/5063 Search in Google Scholar

Queku, I. C., & Carsamer, E. (2016). Stock market and macroeconomic performance in Ghana: new evidence. International Journal of Social Science and Humanities Research (IJSSR), 4(4), 436-447. https://www.econstor.eu/bitstream/10419/142653/1/EERI_RP_2013_01.pdf Search in Google Scholar

Queku, I.C., Gyedu, S. & Carsamer, E., (2022). Stock prices and macroeconomic information in Ghana: speed of adjustment and bi-causality analysis. International Journal of Emerging Markets, 17(1), 47-70. https://doi.org/10.1108/IJOEM-05-2019-0342 Search in Google Scholar

Roodman, D. (2009). How to do xtabond2: An introduction to difference and system GMM in Stata. The Stata Journal, 9(1), 86-136. https://doi.org/10.1177/1536867X0900900106 Search in Google Scholar

Rosmianingrum, D. A., Mohammed, N. F., Bujang, I., & Leo, L. (2023). IFRS adoption, stock price synchronicity and firm-specific information in Indonesia stock market. Cogent Business & Management, 10(1). https://ideas.repec.org/a/taf/oabmxx/v10y2023i1p2170520.html Search in Google Scholar

Salmeron Gomez, R., Rodríguez Sánchez, A., García, C. G., & Garcia Perez, J. (2020). The VIF and MSE in raise regression. Mathematics, 8(4). https://www.mdpi.com/2227-7390/8/4/605 Search in Google Scholar

Seidu, B. A., Queku, Y. N., Tackie, G & Mensah, J (2022). Working Capital-targeting and Firms Life Cycle: Analysis of Persistence and Speed of Adjustment. African Journal of Business and Economic Research, 17(3), 117-143. https://doi.org/10.31920/1750-4562/2022/v17n3a6 Search in Google Scholar

Seidu, B. A., Queku, Y. N., & Carsamer, E. (2021). Financial constraints and tax planning activity: empirical evidence from the Ghanaian banking sector. Journal of Economic and Administrative Sciences. 39(4), 1063-1087. https://doi.org/10.1108/JEAS-12-2020-0199 Search in Google Scholar

Shin, H. (2019). The effects of industry characteristics on stock price synchronicity around IFRS adoption. Investment Management and Financial Innovations, 16(1), 89–99. http://dx.doi.org/10.21511/imfi.16(1).2019.07 Search in Google Scholar

Stock, J. H., & Watson, M. W. (1993). A simple estimator of cointegrating vectors in higher order integrated systems. Econometrica: Journal of the Econometric Society, 783-820. https://www.jstor.org/stable/2951763 Search in Google Scholar

Tawiah, V. (2019). The state of IFRS in Africa. Journal of Financial Reporting and Accounting, 17(4), 635-649. https://doi.org/10.1108/JFRA-08-2018-0067 Search in Google Scholar

Wang, J. W., & Yu, W. W. (2015). The information content of stock prices, legal environments, and accounting standards: International evidence. European Accounting Review, 24(3), 471-493. https://www.tandfonline.com/doi/full/10.1080/09638180.2014.977802 Search in Google Scholar

Wieczynska, M. (2016). The “Big” consequences of IFRS: How and when does the adoption of IFRS benefit global accounting firms?. The Accounting Review, 91(4), 1257-1283. https://www.jstor.org/stable/43867316 Search in Google Scholar

Yi, Z., Heng, C., & Wong, W. K. (2009). China’s stock market integration with a leading power and a close neighbor. Journal of Risk and Financial Management, 2(1), 38-74. https://doi.org/10.3390/jrfm2010038 Search in Google Scholar

Zohar, M. (2012). Re-estimating the epicenter of the 1927 Jericho earthquake using spatial distribution of intensity data. Journal of Applied Geophysics, 82, 19-29. https://doi.org/10.1016/j.jappgeo.2012.03.004 Search in Google Scholar

eISSN:
2303-5013
Sprache:
Englisch
Zeitrahmen der Veröffentlichung:
3 Hefte pro Jahr
Fachgebiete der Zeitschrift:
Wirtschaftswissenschaften, Volkswirtschaft, Wirtschaftstheorie, -systeme und -strukturen, Mikroökonomie, Makroökonomie, Finanzwissenschaft