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Journal of Accounting and Public Policy
Volumn 28, Issue 2, 2009, Pages 154-161
Observations on measuring the differences between domestic accounting standards and IAS: A reply
Author keywords

Absence; Divergence; IAS; Institutional factors; International accounting differences
Indexed keywords

EID: 61849170094     PISSN: 02784254     EISSN: None     Source Type: Journal    
DOI: 10.1016/j.jaccpubpol.2009.01.004     Document Type: Article
Times cited : (16)
References (10)
  • 1
    • 36148948213 scopus 로고    scopus 로고
    • International differences in research and development reporting practices: a French and Canadian comparison
    • Ding Y., Entwistle G., and Stolowy H. International differences in research and development reporting practices: a French and Canadian comparison. Advances in International Accounting 17 (2004) 55-72
    • (2004) Advances in International Accounting , vol.17 , pp. 55-72
    • Ding, Y.1    Entwistle, G.2    Stolowy, H.3
  • 2
    • 33846326558 scopus 로고    scopus 로고
    • Differences between domestic accounting standards and IAS: measurement, determinants and implications
    • Ding Y., Hope O.-K., Jeanjean T., and Stolowy H. Differences between domestic accounting standards and IAS: measurement, determinants and implications. Journal of Accounting and Public Policy 26 (2007) 1-38
    • (2007) Journal of Accounting and Public Policy , vol.26 , pp. 1-38
    • Ding, Y.1    Hope, O.-K.2    Jeanjean, T.3    Stolowy, H.4
  • 3
    • 84993062614 scopus 로고    scopus 로고
    • "Shopping around" for accounting practices: the financial statement presentation of French groups
    • Ding Y., Stolowy H., and Tenenhaus M. "Shopping around" for accounting practices: the financial statement presentation of French groups. Abacus 39 (2003) 42-65
    • (2003) Abacus , vol.39 , pp. 42-65
    • Ding, Y.1    Stolowy, H.2    Tenenhaus, M.3
  • 4
    • 33745302208 scopus 로고    scopus 로고
    • International differences in the cost of equity capital: do legal institutions and securities regulation matter?
    • Hail L., and Leuz C. International differences in the cost of equity capital: do legal institutions and securities regulation matter?. Journal of Accounting Research 44 (2006) 485-531
    • (2006) Journal of Accounting Research , vol.44 , pp. 485-531
    • Hail, L.1    Leuz, C.2
  • 7
    • 0042012826 scopus 로고    scopus 로고
    • Earnings management and investor protection: an international comparison
    • Leuz C., Nanda D., and Wysocki P.D. Earnings management and investor protection: an international comparison. Journal of Financial Economics 69 (2003) 505-527
    • (2003) Journal of Financial Economics , vol.69 , pp. 505-527
    • Leuz, C.1    Nanda, D.2    Wysocki, P.D.3
  • 8
    • 0001373089 scopus 로고    scopus 로고
    • The information content of stock markets: why do emerging markets have synchronous stock price movements?
    • Morck R., Yeung B., and Yu W. The information content of stock markets: why do emerging markets have synchronous stock price movements?. Journal of Financial Economics 58 (2000) 215-260
    • (2000) Journal of Financial Economics , vol.58 , pp. 215-260
    • Morck, R.1    Yeung, B.2    Yu, W.3

* 이 정보는 Elsevier사의 SCOPUS DB에서 KISTI가 분석하여 추출한 것입니다.