메뉴 건너뛰기




Volumn 15, Issue 2, 2006, Pages 170-196

Implementing IFRS from the perspective of EU publicly traded companies

Author keywords

European companies; IAS regulation; IFRS; Survey

Indexed keywords


EID: 33749360601     PISSN: 10619518     EISSN: None     Source Type: Journal    
DOI: 10.1016/j.intaccaudtax.2006.08.003     Document Type: Article
Times cited : (174)

References (78)
  • 1
    • 33749331450 scopus 로고    scopus 로고
    • The true and fair view requirement in recent national implementations
    • Aisbitt S., and Nobes C. The true and fair view requirement in recent national implementations. Accounting Review 4 1 (2001) 141-154
    • (2001) Accounting Review , vol.4 , Issue.1 , pp. 141-154
    • Aisbitt, S.1    Nobes, C.2
  • 2
    • 33745051433 scopus 로고    scopus 로고
    • On economic reality, representational faithfulness and the 'true and fair override'
    • Alexander D., and Archer S. On economic reality, representational faithfulness and the 'true and fair override'. Accounting and Business Research 33 1 (2003) 3-17
    • (2003) Accounting and Business Research , vol.33 , Issue.1 , pp. 3-17
    • Alexander, D.1    Archer, S.2
  • 4
    • 33749351010 scopus 로고    scopus 로고
    • Barckow, A. (2005, August). Implications of EU adoption of IFRS for practice. Presentation during the 2005 annual meeting of the American Accounting Association, San Francisco.
  • 5
    • 0000209408 scopus 로고    scopus 로고
    • International differences and their relation to share prices: Evidence from U.K., Australian, and Canadian firms
    • Barth M., and Clinch G. International differences and their relation to share prices: Evidence from U.K., Australian, and Canadian firms. Contemporary Accounting Research 13 (1996) 135-170
    • (1996) Contemporary Accounting Research , vol.13 , pp. 135-170
    • Barth, M.1    Clinch, G.2
  • 6
    • 33749322121 scopus 로고    scopus 로고
    • Bradshaw, M., & Miller, G. (2003). Will harmonizing accounting standards really harmonize accounting? Evidence from non-US firms. Working paper. Harvard University.
  • 7
    • 0037681642 scopus 로고    scopus 로고
    • International accounting harmonization: Developing a single world standard
    • Buchanan R.F. International accounting harmonization: Developing a single world standard. Business Horizons May-June (2003)
    • (2003) Business Horizons , Issue.May-June
    • Buchanan, R.F.1
  • 10
    • 33749343427 scopus 로고    scopus 로고
    • Committee of Central Balance Sheet Data Office (CBSO) (2005). III working group on IFRS impact and CBSO database. October 14.
  • 11
    • 33749317932 scopus 로고    scopus 로고
    • Committee of European Securities Regulators (2003a, March). Enforcement of standards on financial information in Europe. Standard No. 1 on financial information CESR/03-073. Paris, France: CESR.
  • 12
    • 33749358188 scopus 로고    scopus 로고
    • Committee of European Securities Regulators (2003b, December). Recommendation for additional guidance regarding the transition to IFRS. European regulation on the application of IFRS in 2005. CESR/03-323e. Paris, France: CESR.
  • 13
    • 33749368100 scopus 로고    scopus 로고
    • Cuijpers, R., Buijink, W., & Maijoor, S. (2003). Voluntary adoption of non-local GAAP in the European Union: A study of determinants and consequences. Working paper. Maastricht: METEOR.
  • 15
    • 17844373990 scopus 로고    scopus 로고
    • Inflation accounting and 20-F disclosures: Evidence from Mexico
    • Davis-Friday P., and Rivera J. Inflation accounting and 20-F disclosures: Evidence from Mexico. Accounting Horizons 14 (2000) 113-135
    • (2000) Accounting Horizons , vol.14 , pp. 113-135
    • Davis-Friday, P.1    Rivera, J.2
  • 16
    • 33749328945 scopus 로고    scopus 로고
    • Delesalle, E. (2002). Le point sur les réformes comptables en cours. La comptabilité en mouvement. Paris, L'ordre des experts comptables.
  • 17
    • 33748552772 scopus 로고    scopus 로고
    • International financial reporting convergence: Evidence from three continental European countries
    • Delvaille P., Ebbers G., and Saccon C. International financial reporting convergence: Evidence from three continental European countries. Accounting in Europe 2 (2005) 137-164
    • (2005) Accounting in Europe , vol.2 , pp. 137-164
    • Delvaille, P.1    Ebbers, G.2    Saccon, C.3
  • 18
    • 0003053364 scopus 로고
    • Evidence of international harmonization of financial reporting
    • Doupnik T.S. Evidence of international harmonization of financial reporting. International Journal of Accounting 23 Fall (1) (1987) 47-67
    • (1987) International Journal of Accounting , vol.23 , Issue.Fall 1 , pp. 47-67
    • Doupnik, T.S.1
  • 20
    • 0003001735 scopus 로고
    • An empirical investigation of the observance of IASC Standards in Western Europe
    • Doupnik T.S., and Taylor M.E. An empirical investigation of the observance of IASC Standards in Western Europe. Management International Review 25 1 (1985) 27-33
    • (1985) Management International Review , vol.25 , Issue.1 , pp. 27-33
    • Doupnik, T.S.1    Taylor, M.E.2
  • 22
    • 33749324052 scopus 로고    scopus 로고
    • EC (Commission of the European Communities) (2002). Regulation (EC) No. 1606/2002 of the European Parliament and of the Council of 19 July 2002 on the application of International Accounting Standards. Official Journal of the European Communities. L243/1 (11.9.2002). Brussels, Belgium: EC.
  • 24
    • 33749369978 scopus 로고    scopus 로고
    • Eichhorst, P., Steen, B., van der Tas, L., & Smits, M. (2002). IAS 2005: Preparing your enterprise for new international financial reporting standards. Harperion.
  • 25
    • 0000537110 scopus 로고    scopus 로고
    • An empirical investigation of multinational firms' compliance with International Accounting Standards
    • El Gazzar S., Finn P., and Jacob R. An empirical investigation of multinational firms' compliance with International Accounting Standards. The International Journal of Accounting 34 2 (1999) 239-248
    • (1999) The International Journal of Accounting , vol.34 , Issue.2 , pp. 239-248
    • El Gazzar, S.1    Finn, P.2    Jacob, R.3
  • 26
    • 84949160902 scopus 로고
    • EC accounting harmonization: An empirical study of measurement practices in France, Germany and the U.K.
    • Emenyonu E.N., and Gray S.J. EC accounting harmonization: An empirical study of measurement practices in France, Germany and the U.K. Accounting and Business Research 23 (1992) 89
    • (1992) Accounting and Business Research , vol.23 , pp. 89
    • Emenyonu, E.N.1    Gray, S.J.2
  • 27
    • 0011970217 scopus 로고    scopus 로고
    • International accounting harmonization and the major developed stock markets countries: An empirical study
    • Emenyonu E.N., and Gray S.J. International accounting harmonization and the major developed stock markets countries: An empirical study. International Journal of Accounting 31 (1996) 3
    • (1996) International Journal of Accounting , vol.31 , pp. 3
    • Emenyonu, E.N.1    Gray, S.J.2
  • 30
    • 33749325608 scopus 로고    scopus 로고
    • Fearnley, S., & Hines, T. (2002). The adoption of international accounting standards in the U.K.: A review of attitudes. Working paper. Portsmouth Business School.
  • 31
    • 33749344551 scopus 로고    scopus 로고
    • Flower, J. (2004). European financial reporting. Palgrave.
  • 32
    • 33749344550 scopus 로고    scopus 로고
    • The International Accounting Standards Board's proposals for small and medium-sized entities
    • Flower J. The International Accounting Standards Board's proposals for small and medium-sized entities. International Accountant December (2005) 25
    • (2005) International Accountant , Issue.December , pp. 25
    • Flower, J.1
  • 34
    • 0000121064 scopus 로고
    • An empirical analysis of international accounting principles
    • Frank W.G. An empirical analysis of international accounting principles. Journal of Accounting Research 17 Autumn (2) (1979) 593-605
    • (1979) Journal of Accounting Research , vol.17 , Issue.Autumn 2 , pp. 593-605
    • Frank, W.G.1
  • 36
    • 33750008095 scopus 로고    scopus 로고
    • Bridging the GAAP: The changing attitude of German managers towards Anglo-American accounting and accounting harmonization
    • Glaum M. Bridging the GAAP: The changing attitude of German managers towards Anglo-American accounting and accounting harmonization. Journal of International Financial Management and Accounting 11 1 (2000) 23-47
    • (2000) Journal of International Financial Management and Accounting , vol.11 , Issue.1 , pp. 23-47
    • Glaum, M.1
  • 37
    • 85006617631 scopus 로고    scopus 로고
    • Financial reporting developments in the European Union: Past events and future prospects
    • Haller A. Financial reporting developments in the European Union: Past events and future prospects. European Accounting Review 11 (2002) 153-190
    • (2002) European Accounting Review , vol.11 , pp. 153-190
    • Haller, A.1
  • 38
    • 29244470655 scopus 로고    scopus 로고
    • The adaptation of German accounting rules to IFRS: A legislative balancing act
    • Haller A., and Eierle B. The adaptation of German accounting rules to IFRS: A legislative balancing act. Accounting in Europe 1 (2004)
    • (2004) Accounting in Europe , vol.1
    • Haller, A.1    Eierle, B.2
  • 39
    • 80052529936 scopus 로고
    • Harmonisation of accounting measurement practices in the European Community
    • (London)
    • Herrmann D., and Thomas W. Harmonisation of accounting measurement practices in the European Community. Accounting and Business Research 25 Autumn (100) (1995) (London)
    • (1995) Accounting and Business Research , vol.25 , Issue.Autumn 100
    • Herrmann, D.1    Thomas, W.2
  • 40
    • 0042538847 scopus 로고    scopus 로고
    • Segment reporting in the European Union: Analyzing the effects of country, size, industry, and exchange listing
    • (Greenwich)
    • Herrmann D., and Thomas W. Segment reporting in the European Union: Analyzing the effects of country, size, industry, and exchange listing. Journal of International Accounting, Auditing & Taxation 5 1 (1996) (Greenwich)
    • (1996) Journal of International Accounting, Auditing & Taxation , vol.5 , Issue.1
    • Herrmann, D.1    Thomas, W.2
  • 42
    • 0005766079 scopus 로고    scopus 로고
    • Accounting standards and value relevance of financial statements: An international analysis
    • Hung M. Accounting standards and value relevance of financial statements: An international analysis. Journal of Accounting and Economics 30 (2001) 401-420
    • (2001) Journal of Accounting and Economics , vol.30 , pp. 401-420
    • Hung, M.1
  • 44
    • 33749337990 scopus 로고    scopus 로고
    • International Auditing and Assurance Services Board (IAASB) (2003, March). IAPS 1014-Reporting by auditors on compliance with International Financial Reporting Standards. Downloadable at http://www.ifad.org/.
  • 46
    • 33749352856 scopus 로고    scopus 로고
    • Anticipating the impact of IFRS on the management of German manufacturing companies: Some observations from a British perspective
    • Jones T.C., and Luther R. Anticipating the impact of IFRS on the management of German manufacturing companies: Some observations from a British perspective. Accounting in Europe 2 (2005) 165-193
    • (2005) Accounting in Europe , vol.2 , pp. 165-193
    • Jones, T.C.1    Luther, R.2
  • 47
    • 0000299696 scopus 로고
    • The prediction of International Accounting Standards profits from financial statements of Finnish firms
    • Kasanen E., Kinnunen J., and Niskanen J. The prediction of International Accounting Standards profits from financial statements of Finnish firms. Advances in International Accounting 5 (1992) 47-73
    • (1992) Advances in International Accounting , vol.5 , pp. 47-73
    • Kasanen, E.1    Kinnunen, J.2    Niskanen, J.3
  • 50
    • 8744288884 scopus 로고    scopus 로고
    • Convergence with IFRS in an expanding Europe: Progress and obstacles identified by large accounting firms' survey
    • Larson R.K., and Street D.L. Convergence with IFRS in an expanding Europe: Progress and obstacles identified by large accounting firms' survey. Journal of International Accounting, Auditing & Taxation 13 (2004) 89-119
    • (2004) Journal of International Accounting, Auditing & Taxation , vol.13 , pp. 89-119
    • Larson, R.K.1    Street, D.L.2
  • 52
    • 0010646419 scopus 로고
    • The International Accounting Standards Committee: A performance evaluation
    • McKinnon S.M., and Janell P. The International Accounting Standards Committee: A performance evaluation. International Journal of Accounting 19 Spring (2) (1984) 19-34
    • (1984) International Journal of Accounting , vol.19 , Issue.Spring 2 , pp. 19-34
    • McKinnon, S.M.1    Janell, P.2
  • 55
    • 0000537112 scopus 로고    scopus 로고
    • Firm characteristics of Swiss companies that utilize International Accounting Standards
    • Murphy A.B. Firm characteristics of Swiss companies that utilize International Accounting Standards. The International Journal of Accounting 34 1 (1999) 121-131
    • (1999) The International Journal of Accounting , vol.34 , Issue.1 , pp. 121-131
    • Murphy, A.B.1
  • 56
    • 15844416914 scopus 로고    scopus 로고
    • The impact of adopting International Accounting Standards on the harmonization of accounting practices
    • Murphy A.B. The impact of adopting International Accounting Standards on the harmonization of accounting practices. The International Journal of Accounting 35 4 (2000) 471-493
    • (2000) The International Journal of Accounting , vol.35 , Issue.4 , pp. 471-493
    • Murphy, A.B.1
  • 57
    • 0001048982 scopus 로고    scopus 로고
    • Towards a general model of the reasons for international differences in financial reporting
    • Nobes C.W. Towards a general model of the reasons for international differences in financial reporting. Abacus 34 (1998) 162-187
    • (1998) Abacus , vol.34 , pp. 162-187
    • Nobes, C.W.1
  • 59
    • 18844364703 scopus 로고    scopus 로고
    • GAAP choice by European companies
    • Ortiz E. GAAP choice by European companies. European Business Review 17 (2005) 1
    • (2005) European Business Review , vol.17 , pp. 1
    • Ortiz, E.1
  • 60
    • 0000026351 scopus 로고    scopus 로고
    • Implications of accounting research for the SEC's consideration of International Accounting Standards for U.S. securities offerings
    • Pownall G., and Schipper K. Implications of accounting research for the SEC's consideration of International Accounting Standards for U.S. securities offerings. Accounting Horizons 13 (1999) 259-280
    • (1999) Accounting Horizons , vol.13 , pp. 259-280
    • Pownall, G.1    Schipper, K.2
  • 61
    • 33749351009 scopus 로고    scopus 로고
    • PriceWaterhouseCoopers (2003, September). Is your share price at risk? IFRS-Global accounting revolution.
  • 63
    • 0001137536 scopus 로고    scopus 로고
    • Measurement of formal harmonization in accounting: An exploratory study
    • Rahman A., Perea H., and Ganeshanandam S. Measurement of formal harmonization in accounting: An exploratory study. Accounting and Business Research 3 4 (1996) 325-339
    • (1996) Accounting and Business Research , vol.3 , Issue.4 , pp. 325-339
    • Rahman, A.1    Perea, H.2    Ganeshanandam, S.3
  • 64
    • 85016078983 scopus 로고    scopus 로고
    • The introduction of International Accounting Standards in Europe: Implications for international convergence
    • Schipper K. The introduction of International Accounting Standards in Europe: Implications for international convergence. European Accounting Review 14 1 (2005) 101-126
    • (2005) European Accounting Review , vol.14 , Issue.1 , pp. 101-126
    • Schipper, K.1
  • 65
    • 0005723722 scopus 로고    scopus 로고
    • The impact of national influence on accounting estimates: Implications for international accounting standard-setters
    • Schultz J., and Lopez T. The impact of national influence on accounting estimates: Implications for international accounting standard-setters. The International Journal of Accounting 36 (2001) 271-290
    • (2001) The International Journal of Accounting , vol.36 , pp. 271-290
    • Schultz, J.1    Lopez, T.2
  • 67
    • 0001503699 scopus 로고    scopus 로고
    • Disclosure level and compliance with IASs: A comparison of companies with and without U.S. listings and filings
    • Street D.L., and Bryant S.M. Disclosure level and compliance with IASs: A comparison of companies with and without U.S. listings and filings. The International Journal of Accounting 35 3 (2000) 305-329
    • (2000) The International Journal of Accounting , vol.35 , Issue.3 , pp. 305-329
    • Street, D.L.1    Bryant, S.M.2
  • 68
    • 33749365437 scopus 로고    scopus 로고
    • Street, D. L., & Gray, S. J. (2001). Observance of International Accounting Standards: Factors explaining non-compliance. ACCA research report no. 74. Association of Chartered Certified Accountants.
  • 69
    • 0036282199 scopus 로고    scopus 로고
    • Factors influencing the extent of corporate compliance with international accounting standards: Summary of a research monograph
    • Street D.L., and Gray S.J. Factors influencing the extent of corporate compliance with international accounting standards: Summary of a research monograph. Journal of International Accounting, Auditing & Taxation 11 1 (2002) 51-76
    • (2002) Journal of International Accounting, Auditing & Taxation , vol.11 , Issue.1 , pp. 51-76
    • Street, D.L.1    Gray, S.J.2
  • 71
    • 8744224734 scopus 로고    scopus 로고
    • Large accounting firms' survey reveals emergence of "Two Standard" system in the European Union
    • Street D.L., and Larson R.K. Large accounting firms' survey reveals emergence of "Two Standard" system in the European Union. Advances in International Accounting (2004) 17
    • (2004) Advances in International Accounting , pp. 17
    • Street, D.L.1    Larson, R.K.2
  • 72
    • 0002304834 scopus 로고    scopus 로고
    • Assessing the acceptability of International Accounting Standards in the U.S.: An empirical study of the materiality of U.S. GAAP reconciliations by non-U.S. companies complying with IASC Standards
    • Street D.L., Nichols N.B., and Gray S.J. Assessing the acceptability of International Accounting Standards in the U.S.: An empirical study of the materiality of U.S. GAAP reconciliations by non-U.S. companies complying with IASC Standards. The International Journal of Accounting 35 1 (2000) 27-63
    • (2000) The International Journal of Accounting , vol.35 , Issue.1 , pp. 27-63
    • Street, D.L.1    Nichols, N.B.2    Gray, S.J.3
  • 73
    • 0007011674 scopus 로고    scopus 로고
    • The quest for international accounting harmonization: A review of the standard setting agendas of the IASC, U.S., U.K., Canada and Australia, 1973-1997
    • Street D.L., and Shaughnessy K.A. The quest for international accounting harmonization: A review of the standard setting agendas of the IASC, U.S., U.K., Canada and Australia, 1973-1997. The International Journal of Accounting 33 2 (1998)
    • (1998) The International Journal of Accounting , vol.33 , Issue.2
    • Street, D.L.1    Shaughnessy, K.A.2
  • 74
    • 34249112931 scopus 로고    scopus 로고
    • International convergence of accounting practices: Choosing between IAS and U.S. GAAP
    • Tarca A. International convergence of accounting practices: Choosing between IAS and U.S. GAAP. Journal of International Financial Management and Accounting 15 1 (2004) 60-91
    • (2004) Journal of International Financial Management and Accounting , vol.15 , Issue.1 , pp. 60-91
    • Tarca, A.1
  • 75
    • 0012309586 scopus 로고    scopus 로고
    • The use of international accounting standards terminology, a survey of IAS compliance disclosure
    • Taylor M.E., and Jones R.A. The use of international accounting standards terminology, a survey of IAS compliance disclosure. The International Journal of Accounting 34 4 (1999) 557-570
    • (1999) The International Journal of Accounting , vol.34 , Issue.4 , pp. 557-570
    • Taylor, M.E.1    Jones, R.A.2
  • 76
    • 0003098179 scopus 로고
    • Measuring harmonization of financial reporting practice
    • Van der Tas L.G. Measuring harmonization of financial reporting practice. Accounting and Business Research 18 70 (1988)
    • (1988) Accounting and Business Research , vol.18 , Issue.70
    • Van der Tas, L.G.1
  • 77
    • 29344464649 scopus 로고    scopus 로고
    • From accounting directives to International Accounting Standards
    • Leuz C., Pfaff D., and Hopwood A. (Eds), Oxford University Press, Oxford
    • Van Hulle K. From accounting directives to International Accounting Standards. In: Leuz C., Pfaff D., and Hopwood A. (Eds). International perspectives on research trends, policy and practices (2004), Oxford University Press, Oxford
    • (2004) International perspectives on research trends, policy and practices
    • Van Hulle, K.1
  • 78
    • 33644853994 scopus 로고    scopus 로고
    • IAS 39: Where different accounting models collide
    • Walton P. IAS 39: Where different accounting models collide. Accounting in Europe 1 (2004)
    • (2004) Accounting in Europe , vol.1
    • Walton, P.1


* 이 정보는 Elsevier사의 SCOPUS DB에서 KISTI가 분석하여 추출한 것입니다.