Differences between domestic accounting standards and IAS: Measurement, determinants and implications

Journal of Accounting and Public Policy

Volumn 26, Issue 1, 2007, Pages 1-38

  Ding, Yuan ^a   Hope, Ole Kristian ^b   Jeanjean, Thomas ^c   Stolowy, Hervé ^c  

^a CHINA EUROPE INTERNATIONAL BUSINESS SCHOOL   (China)

^b UNIVERSITY OF TORONTO   (Canada)

^c HEC PARIS   (France)

Author keywords

Earnings management; Institutional factors; International accounting differences; Synchronicity

Indexed keywords

EID: 33846326558     PISSN: 02784254     EISSN: None     Source Type: Journal    
DOI: 10.1016/j.jaccpubpol.2006.11.001     Document Type: Article

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