-
1
-
-
0002168658
-
The Measurement of Harmonisation and the Comparability of Financial Statement Items: Within-country and between-country effects
-
Archer, S., Delvaille, P. and McLeay, S. (1995) The Measurement of Harmonisation and the Comparability of Financial Statement Items: Within-country and between-country effects, Accounting and Business Research, 25, 67-80.
-
(1995)
Accounting and Business Research
, vol.25
, pp. 67-80
-
-
Archer, S.1
Delvaille, P.2
McLeay, S.3
-
2
-
-
0041790655
-
Incentives versus Standards: Properties of accounting income in four East Asian countries
-
Ball, R., Robin, A. and Wu, J. (2003) Incentives versus Standards: Properties of accounting income in four East Asian countries, Journal of Accounting and Economics, 36, 235-270.
-
(2003)
Journal of Accounting and Economics
, vol.36
, pp. 235-270
-
-
Ball, R.1
Robin, A.2
Wu, J.3
-
3
-
-
0030305316
-
An Empirical Analysis of the Relation between the Board of Director Composition and Financial Statement Fraud
-
Beasley, M. (1996) An Empirical Analysis of the Relation between the Board of Director Composition and Financial Statement Fraud, Accounting Review, 71, 433-465.
-
(1996)
Accounting Review
, vol.71
, pp. 433-465
-
-
Beasley, M.1
-
4
-
-
33947192885
-
Standard No. 1 on Financial Information: Enforcement of standards on financial information in Europe
-
CESR Committee of European Securities Regulators
-
CESR (Committee of European Securities Regulators) (2003) Standard No. 1 on Financial Information: Enforcement of standards on financial information in Europe. Ref: CESR/03-073.
-
(2003)
Ref: CESR/03-073
-
-
-
5
-
-
33645848750
-
Institutional Environment and Corporate Governance
-
April-May
-
Chen, J. J. (2005) Institutional Environment and Corporate Governance, Advances in Financial Economics, 11, April-May, 75-93.
-
(2005)
Advances in Financial Economics
, vol.11
, pp. 75-93
-
-
Chen, J.J.1
-
6
-
-
33947195728
-
Enforcement Mechanisms and Chinese Accounting Harmonisation
-
University of Birmingham, 29 June
-
Chen, J. J. and Cheng, P. (2004) Enforcement Mechanisms and Chinese Accounting Harmonisation, 2nd International Conference on Corporate Governance, Conference Proceedings, University of Birmingham, 29 June 2004.
-
(2004)
2nd International Conference on Corporate Governance, Conference Proceedings
-
-
Chen, J.J.1
Cheng, P.2
-
7
-
-
1142291037
-
Evidence from China on Whether Harmonised Accounting Standards Harmonise Accounting Practices
-
Chen, S., Sun, Z. and Wang, Y. (2002) Evidence from China on Whether Harmonised Accounting Standards Harmonise Accounting Practices, Accounting Horizons, 16, 183-197.
-
(2002)
Accounting Horizons
, vol.16
, pp. 183-197
-
-
Chen, S.1
Sun, Z.2
Wang, Y.3
-
8
-
-
1142289719
-
Institutional Monitoring and Opportunistic Earnings Management
-
Chung, R., Firth, M. and Kim, J. B. (2002) Institutional Monitoring and Opportunistic Earnings Management, Journal of Corporate Finance, 8, 29-48.
-
(2002)
Journal of Corporate Finance
, vol.8
, pp. 29-48
-
-
Chung, R.1
Firth, M.2
Kim, J.B.3
-
9
-
-
33947249429
-
Questions and Answers No. 5: Reported Reconciliation between Chinese and Foreign Accounting Standards
-
CSRC Chinese Securities Regulatory Commission, 7 Nov, Chinese Edition, 2001a
-
CSRC (Chinese Securities Regulatory Commission) (2001a) Questions and Answers No. 5: Reported Reconciliation between Chinese and Foreign Accounting Standards. Regulation for Information Disclosures of the Companies with Shares Offering Publicly, File: ZJKJZ [2001] No. 60, 7 Nov 2001 (Chinese Edition).
-
(2001)
Regulation for Information Disclosures of the Companies with Shares Offering Publicly, File: ZJKJZ
, Issue.60
-
-
-
10
-
-
33947261961
-
-
CSRC Chinese Securities Regulatory Commission, 16 Aug, English edition is available on the English website of CSRC:, 2001b
-
CSRC (Chinese Securities Regulatory Commission) (2001b) Guidelines for Introducing Independent Directors to the Board of Directors of Listed Companies, File: Zhengjianfa [2001] No. 102, 16 Aug 2001 (English edition is available on the English website of CSRC: http://www.csrc.gov.cn/en/homepage/index_en.jsp).
-
(2001)
Guidelines for Introducing Independent Directors to the Board of Directors of Listed Companies, File: Zhengjianfa
, Issue.102
-
-
-
11
-
-
33947196766
-
-
CSRC (Chinese Securities Regulatory Commission) (2002) Code of Corporate Governance for Listed Companies in China, File: Zhengjianfa [2002] No. 1, 7 Jan 2002 (English edition could be found on the English website of CSRC: http://www.csrc.gov.cn/en/homepage/index_en.jsp).
-
CSRC (Chinese Securities Regulatory Commission) (2002) Code of Corporate Governance for Listed Companies in China, File: Zhengjianfa [2002] No. 1, 7 Jan 2002 (English edition could be found on the English website of CSRC: http://www.csrc.gov.cn/en/homepage/index_en.jsp).
-
-
-
-
12
-
-
33947191377
-
Analysis on 2002 Auditors' Market in Securities and Futures Sector
-
CSRC Chinese Securities Regulatory Commission, 30 Dec, in Chinese
-
CSRC (Chinese Securities Regulatory Commission) (2003) Analysis on 2002 Auditors' Market in Securities and Futures Sector, 30 Dec 2003, Shanghai Securities Newspaper (in Chinese).
-
(2003)
Shanghai Securities Newspaper
-
-
-
13
-
-
2142720242
-
Causes and Consequences of Earnings Manipulation: An analysis of firms subject to enforcement actions by the SEC
-
Dechow, P. M., Sloan, R. G. and Sweeney, A. P. (1996) Causes and Consequences of Earnings Manipulation: An analysis of firms subject to enforcement actions by the SEC, Contemporary Accounting Research, 13, 1-36.
-
(1996)
Contemporary Accounting Research
, vol.13
, pp. 1-36
-
-
Dechow, P.M.1
Sloan, R.G.2
Sweeney, A.P.3
-
14
-
-
84949160902
-
EC Accounting Harmonisation: An empirical study of measurement practices in France, Germany and UK
-
Emenyonu, E. N. and Gray, S. J. (1992) EC Accounting Harmonisation: An empirical study of measurement practices in France, Germany and UK, Accounting and Business Research, 23, 49-58.
-
(1992)
Accounting and Business Research
, vol.23
, pp. 49-58
-
-
Emenyonu, E.N.1
Gray, S.J.2
-
15
-
-
0011970217
-
International Accounting Harmonisation and the Major Developed Stock Market Countries: An empirical study
-
Emenyonu, E. N. and Gray, S. J. (1996) International Accounting Harmonisation and the Major Developed Stock Market Countries: An empirical study, The International Journal of Accounting, 31, 269-279.
-
(1996)
The International Journal of Accounting
, vol.31
, pp. 269-279
-
-
Emenyonu, E.N.1
Gray, S.J.2
-
16
-
-
0001251152
-
Bottom-Line Compliance with the IASC: A comparative analysis
-
Evans, T. G. and Taylor, M. E. (1982) Bottom-Line Compliance with the IASC: A comparative analysis, The International Journal of Accounting, 17, 115-128.
-
(1982)
The International Journal of Accounting
, vol.17
, pp. 115-128
-
-
Evans, T.G.1
Taylor, M.E.2
-
17
-
-
33947225552
-
-
Federal Reserve Board
-
Federal Reserve Board (2005) Flow of Funds Report, http://www.federalreserve.gov/releases/z1/
-
(2005)
Flow of Funds Report
-
-
-
18
-
-
33947253870
-
-
FEE (Fédération des Experts Comptables Européens) (2001) Enforcement Mechanisms in Europe: A preliminary investigation of oversight systems, April, 2001.
-
FEE (Fédération des Experts Comptables Européens) (2001) Enforcement Mechanisms in Europe: A preliminary investigation of oversight systems, April, 2001.
-
-
-
-
20
-
-
0036331491
-
Audit Committee, Board of Director Characteristics, and Earnings Management
-
Klein, A. (2002) Audit Committee, Board of Director Characteristics, and Earnings Management, Journal of Accounting and Economics, 33, 375-400.
-
(2002)
Journal of Accounting and Economics
, vol.33
, pp. 375-400
-
-
Klein, A.1
-
21
-
-
0038067059
-
Does Big 6 Auditor Industry Expertise Constrain Earnings Management?
-
Krishnan, G. V. (2003) Does Big 6 Auditor Industry Expertise Constrain Earnings Management? Accounting Horizons, Supplement, 1-16.
-
(2003)
Accounting Horizons
, Issue.SUPPL.EMENT
, pp. 1-16
-
-
Krishnan, G.V.1
-
22
-
-
0040428442
-
Large Shareholders as Monitors: Is there a trade-off between liquidity and control?
-
Maug, E. (1998) Large Shareholders as Monitors: Is there a trade-off between liquidity and control? Journal of Finance, 53, 65-98.
-
(1998)
Journal of Finance
, vol.53
, pp. 65-98
-
-
Maug, E.1
-
23
-
-
0012447311
-
Enhancing Audit Committee Effectiveness
-
McMullen, D. A. and Raghundan, K. (1996) Enhancing Audit Committee Effectiveness Journal of Accountancy, 182, 8, 79-81.
-
(1996)
Journal of Accountancy
, vol.182
, Issue.8
, pp. 79-81
-
-
McMullen, D.A.1
Raghundan, K.2
-
25
-
-
33947226038
-
Towards a General Model of the Reasons for International Differences in Financial Reporting
-
C. Nobes ed, Cheltenham: Edward Elgar Publishing
-
Nobes, C. (1998) Towards a General Model of the Reasons for International Differences in Financial Reporting. In C. Nobes (ed.) International Accounting and Comparative Financial Reporting. Cheltenham: Edward Elgar Publishing.
-
(1998)
International Accounting and Comparative Financial Reporting
-
-
Nobes, C.1
|