Disclosure level and compliance with IASs: A comparison of companies with and without U.S. listings and filings

International Journal of Accounting

Volumn 35, Issue 3, 2000, Pages 305-329

  Street, Donna L ^a   Bryant, Stephanie M ^a  

^a JAMES MADISON UNIVERSITY   (United States)

Author keywords

Compliance with IASs; IASC; International accounting standards; Voluntary disclosure

Indexed keywords

EID: 0001503699     PISSN: 10944060     EISSN: None     Source Type: Journal    
DOI: 10.1016/s0020-7063(00)00060-1     Document Type: Article

References (7)

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3. Blanchet, Jeannot. 2000. "Globalization and the Future of Accounting and Auditing." In Presented at AAA International Accounting Section Mid-Year Meeting, January 9-10, Tampa, FL.
4. Cairns, David. 1997. "IFAC - 20 Years On." World Accounting Report, (October): 2.
5. Cairns, David. 1999. The FT International Accounting Standards Survey 1999. London: Financial Times.
6. Cerf, R. A. 1961. Corporate Reporting and Investment Decisions. Berkley, CA: University of California Press.
7. Cooke, T. 1989. An Empirical Study of Financial Disclosure by Swedish Companies. New York: Garland Publishing.