Accounting research and the potential use of international accounting standards for cross-border securities listings

British Accounting Review

Volumn 32, Issue 3, 2000, Pages 243-256

  Schipper, Katherine ^a  

^a DUKE UNIVERSITY   (United States)

Author keywords

[No Author keywords available]

Indexed keywords

EID: 0039255949     PISSN: 08908389     EISSN: None     Source Type: Journal    
DOI: 10.1006/bare.2000.0137     Document Type: Article

References (16)

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6. Ball, R., Robin, A. & Wu, J.S. (2000). 'Incentives versus standards: Properties of accounting income in four East Asian countries, and implications for acceptance of IAS', working paper, University of Rochester.
7. Botosan, C. (1997). 'Disclosure level and the cost of equity capital', The Accounting Review, July.
8. Cairns, D. (1999). The FT International Accounting Standards Survey, 1999, Financial Times.
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10. Easton, P., Eddey, P. & Harris, T. (1993). 'An investigation of revaluations of tangible long-lived assets', Journal of Accounting Research, supplement.
11. Financial Accounting Standards Board. (1999). The IASC-US Comparison Project: A Report on the Similarities and Differences between IASC Standards and US GAAP. Second edition, Financial Accounting Standards Board.
12. Healy, P. (1985). 'The effect of bonus schemes on accounting decisions', Journal of Accounting and Economics, April.
13. Pownall, G. & Schipper, K. (1999). 'Implications of accounting research for the SEC's consideration of international accounting standards for US securities offerings', September.
14. Saudagaran, G. & Meek, G. (1997). 'A review of research on the relationship between international capital markets and financial reporting by multinational firms', Journal of Accounting Literature.
15. Securities Exchange Commission. (2000). SEC Concept Release: International Accounting Standards. 17 CFR Parts 230 and 240, File No. S7-04-00.
16. Turner, L. (1999). 'Financial Reporting Issues Critical to European SEC Registrants/Users of US GAAP', Remarks by Lynn E. Turner at the European FASB-SEC Financial Reporting Conference, Frankfurt, Germany, April (available at the SEC website, www.sec.gov)