Amani F.A., Fadlalla A.M. (2017), Data mining applications in accounting: A review of the literature and organizing framework, International Journal of Accounting Information Systems, vol. 24, p. 32-58;10.1016/j.accinf.2016.12.004
Barth M.E., Israeli D. (2013), Disentangling mandatory IFRS reporting and changes in enforcement, Journal of Accounting and Economics, vol. 56, issues 2-3, Supplement 1, p. 178-188;10.1016/j.jacceco.2013.11.002
Barth M.E., Landsman W.R. (2010), How did Financial Reporting Contribute to the Financial Crisis?, European Accounting Review, vol. 19, issue 3, p. 399-423;10.1080/09638180.2010.498619
Bischof J., Laux C., Leuz C. (2019), Accounting for Financial Stability: Lessons from the Financial Crisis and Future Challenges, European Corporate Governance Institute (ECGI) - Working Paper No. 445/2019, available on https://papers.ssrn.com/sol3/papers.cfm?abstract_id=3319542;10.2139/ssrn.3393148
Bruggemann U., Hitz J.M., Selhorn T. (2012), Intended and Unintended Consequences of Mandatory IFRS Adoption: A Review of Extant Evidence and Suggestions for Future Research, European Accounting Review, vol. 22, issue 1, p. 1-37;10.1080/09638180.2012.718487
Christensen H.B., Hail L., Leuz C. (2013), Mandatory IFRS reporting and changes in enforcement, Journal of Accounting and Economics, vol. 56, issues 2-3, Suplement 1, p. 147-177;10.1016/j.jacceco.2013.10.007
Christensen H.B., Nikolaev V.V. (2012), Capital Versus Performance Covenants in Debt Contracts, Journal of Accounting Research, vol. 50, issue 1, p. 75-116;10.1111/j.1475-679X.2011.00432.x
Dechow P., Gee W., Schrand C. (2010), Understanding earnings quality: A review of the proxies, their determinants and their consequences, Journal ofAccountingandEconomics, vol. 50, p. 344-401;10.1016/j.jacceco.2010.09.001
Dichev I.D., Graham J.R., Harvey C.R., Rajgopal S. (2013), Earnings quality: evidence from the field, Journal of Accounting and Economics, vol. 56, issue 2-3, Supplement 1, p. 1-33;10.1016/j.jacceco.2013.05.004
Dichev I.D., Tang V.W. (2008), Matching and the changing properties of accounting earnings over the last 40 years, The Accounting Review, vol. 83, issue 6, p. 1425-1460;10.2308/accr.2008.83.6.1425
Do C., Nabar S. (2018), Macroeconomic effects of aggregate accounting conservatism: A cross-country analysis, Journal of International Financia Management & Accounting, vol. 30, issue 1,. p. 83-107;10.1111/jifm.12093
Emerson D.J., Karim K.E., Robert W. (2010), Fair Value Accounting: A Historical Review of The Most Controversial Accounting Issue In Decades, Journal of Business & Economics Research, vol. 8, issue 4, p. 77-85;10.19030/jber.v8i4.705
Fargher N., Zhang L. (2020), Investor Protection, Aggregate Accounting Earnings and Forecasts of Growth in GDP: International Evidence, working paper, available on www.ssrn.com, accessed on 08.10.2020;10.2139/ssrn.3652949
Gaertner F., Steele L., Kauser A. (2019), The Usefulness of Negative Aggregate Earnings Changes in Predicting Future Gross Domestic Product Growth, Review of Accounting Studies;
Hail L. (2013), Financial reporting and firm valuation: relevance lost or relevance regained? Accounting and Business Research, vol. 43, issue 4, p. 329-358;10.1080/00014788.2013.799402
Isidro H., Nanda D., Wysocki P. (2019), On the Relation between Financial Reporting Quality and Country Attributes: Research Challenges and Opportunities, The Accounting Review, vol. 93, issue 6;10.2139/ssrn.3383429
Konchichki Y., Patatoukas P.N. (2014a), Accounting earnings and gross domestic product, Journal of Accounting and Economics, vol. 57, p. 76-88;10.1016/j.jacceco.2013.10.001
Konchichki Y., Patatoukas P.N. (2014b), Taking the pulse of the real economy using financial statement analysis. Implications for Macro Forecasting and Stock Valuation, The Accounting Review, vol. 89, issue 2, p. 669-694;10.2308/accr-50632
Lechien G. (2017), Taking the pulse of the real economy using financial statement analysis: the european perspective, working paper available on https://run.unl.pt/bitstream/10362/36557/1/Lechien_2018.pdf, accessed on 09.02.2020;
Leuz C., Wysocki P.D. (2016), The Economics of Disclosure and Financial Reporting Regulation: Evidence and Suggestions for Future Research, Journal of Accounting Research, vol. 54, issue 2, p. 525-622;10.1111/1475-679X.12115
Lev B. (2018), The deteriorating usefulness of financial report information and how to reverse it, Accounting and Business Research, vol. 48, p. 465-493;10.1080/00014788.2018.1470138
Nobes (2015), International differences in IFRS adoptions and IFRS practices, included in volume The Routledge Companion to Financial Accounting Theory, Routledge, New York, p. 167-196;
Nobes C., Stadler C. (2015), The qualitative characteristics of financial information, and managers’ accounting decisions: evidence from IFRS policy changes, Accounting and Business Research, vol. 45, issue 5, p. 572-601;10.1080/00014788.2015.1044495
Ozcan A. (2016), Assessing the effects of IFRS adoption on economic growth. A cross country study, ACU International Journal of Social Sciences, vol. 2, issue 2, p. 65-80;
Park Y. (2018), Accounting standards and predictive ability of aggregate accruals for economic growth, Duke University working paper, available on www.semanticscholar.org, accessed on 06.02.2020;
Ramanna K. (2015), Political Standards. Corporate Interest, Ideology, and Leadership in the Shaping of Accounting Rules for the Market Economy, University of Chicago Press, Chicago;10.7208/chicago/9780226210889.001.0001
Tanaka M., Bloom N., David J.M., Koga M. (2018), Firm Performance and Macro Forecast Accuracy, working paper, https://www.nber.org/papers/w24776, accessed on 10.02.2020;10.3386/w24776
Zaidi S., Huerta E. (2014), IFRS Adoption and Enforcement as Antecedents of Economic Growth, International Journal of Accounting and Financial Reporting, vol. 4, issue 1.10.5296/ijafr.v4i1.5410