-
1
-
-
0002514382
-
Reconciling national with international accounting standards: Lessons from a study of Finnish corporate reports
-
Adams C., Weetman P., and Gray S. Reconciling national with international accounting standards: Lessons from a study of Finnish corporate reports. European Accounting Review 3 (1993) 471-494
-
(1993)
European Accounting Review
, vol.3
, pp. 471-494
-
-
Adams, C.1
Weetman, P.2
Gray, S.3
-
2
-
-
0034340509
-
Country-specific factors related to financial reporting and the value relevance of accounting data
-
Ali A., and Hwang L. Country-specific factors related to financial reporting and the value relevance of accounting data. Journal of Accounting Research 38 (2000) 1-22
-
(2000)
Journal of Accounting Research
, vol.38
, pp. 1-22
-
-
Ali, A.1
Hwang, L.2
-
3
-
-
33744790140
-
Standards deviation
-
Andrews B. Standards deviation. Business Review Weekly February (2005) 86
-
(2005)
Business Review Weekly
, Issue.February
, pp. 86
-
-
Andrews, B.1
-
4
-
-
0042780791
-
The effect of international institutional factors on properties of accounting earnings
-
Ball R., Kothari S., and Robin A. The effect of international institutional factors on properties of accounting earnings. Journal of Accounting and Economics 29 1 (2000) 1-51
-
(2000)
Journal of Accounting and Economics
, vol.29
, Issue.1
, pp. 1-51
-
-
Ball, R.1
Kothari, S.2
Robin, A.3
-
5
-
-
0035217309
-
Accruals and the prediction of future cash flows
-
Barth M., Cram D., and Nelson K. Accruals and the prediction of future cash flows. The Accounting Review 76 1 (2001) 27-58
-
(2001)
The Accounting Review
, vol.76
, Issue.1
, pp. 27-58
-
-
Barth, M.1
Cram, D.2
Nelson, K.3
-
7
-
-
84888601536
-
The effects of financial disclosure levels on firms' choices among alternative foreign stock exchange listings
-
Biddle G., and Saudagaran S. The effects of financial disclosure levels on firms' choices among alternative foreign stock exchange listings. Journal of International Financial Management and Accounting 1 (1989) 55-87
-
(1989)
Journal of International Financial Management and Accounting
, vol.1
, pp. 55-87
-
-
Biddle, G.1
Saudagaran, S.2
-
8
-
-
0036004043
-
A Re-examination of Disclosure Level and the Expected Cost of Equity Capital
-
Botosan C., and Plumlee M. A Re-examination of Disclosure Level and the Expected Cost of Equity Capital. Journal of Accounting Research 40 (2002) 21-40
-
(2002)
Journal of Accounting Research
, vol.40
, pp. 21-40
-
-
Botosan, C.1
Plumlee, M.2
-
9
-
-
84892030200
-
A commentary on issues relating to the enforcement of international financial reporting standards in the EU
-
Brown P., and Tarca A. A commentary on issues relating to the enforcement of international financial reporting standards in the EU. European Accounting Review 14 1 (2005) 181-212
-
(2005)
European Accounting Review
, vol.14
, Issue.1
, pp. 181-212
-
-
Brown, P.1
Tarca, A.2
-
11
-
-
77249101668
-
-
working paper, University of Paris
-
Capkun, V., Cazavan-Jeny, A., Jeanjean, T., & Weiss, L. (2007). Transition to IFRS: Value relevance and earnings management (working paper). University of Paris.
-
(2007)
Transition to IFRS: Value relevance and earnings management
-
-
Capkun, V.1
Cazavan-Jeny, A.2
Jeanjean, T.3
Weiss, L.4
-
12
-
-
33746217633
-
The persistence of earnings and cash flows and the role of special items: Implications for the accrual anomaly
-
Dechow P., and Ge W. The persistence of earnings and cash flows and the role of special items: Implications for the accrual anomaly. Review of Accounting Studies 11 2/3 (2006) 253-296
-
(2006)
Review of Accounting Studies
, vol.11
, Issue.2-3
, pp. 253-296
-
-
Dechow, P.1
Ge, W.2
-
14
-
-
0000537110
-
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
-
16
-
-
33750008095
-
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
-
17
-
-
33744826310
-
The impact of international financial reporting standards: Does size matter?
-
Goodwin J., and Ahmed K. The impact of international financial reporting standards: Does size matter?. Managerial Auditing Journal 21 5 (2006) 460-475
-
(2006)
Managerial Auditing Journal
, vol.21
, Issue.5
, pp. 460-475
-
-
Goodwin, J.1
Ahmed, K.2
-
19
-
-
0012319054
-
Information Asymmetry, Corporate Disclosure, and the Capital Markets: A Review of the Empirical Disclosure Literature
-
Healy P., and Palepu K. Information Asymmetry, Corporate Disclosure, and the Capital Markets: A Review of the Empirical Disclosure Literature. Journal of Accounting and Economics 31 (2001) 405-440
-
(2001)
Journal of Accounting and Economics
, vol.31
, pp. 405-440
-
-
Healy, P.1
Palepu, K.2
-
20
-
-
34748911747
-
Financial statement effects of adopting international accounting standards: The case of Germany
-
Hung M., and Subramanyam K. Financial statement effects of adopting international accounting standards: The case of Germany. Review of Accounting Studies 12 4 (2007) 21-48
-
(2007)
Review of Accounting Studies
, vol.12
, Issue.4
, pp. 21-48
-
-
Hung, M.1
Subramanyam, K.2
-
21
-
-
40649114993
-
Accounting disclosure and firms' financial attributes; Evidence from the UK stock market
-
Iatridis G. Accounting disclosure and firms' financial attributes; Evidence from the UK stock market. International Review of Financial Analysis 17 2 (2008) 219-241
-
(2008)
International Review of Financial Analysis
, vol.17
, Issue.2
, pp. 219-241
-
-
Iatridis, G.1
-
24
-
-
0036993827
-
Empirical evidence on the evolution of international earnings
-
Land J., and Lang M. Empirical evidence on the evolution of international earnings. The Accounting Review 77 Suppl. (2002) 115-133
-
(2002)
The Accounting Review
, vol.77
, Issue.SUPPL
, pp. 115-133
-
-
Land, J.1
Lang, M.2
-
28
-
-
0037505903
-
IAS versus U.S. GAAP: Information asymmetry-based evidence from Germany's new market
-
Leuz C. IAS versus U.S. GAAP: Information asymmetry-based evidence from Germany's new market. Journal of Accounting Research 41 3 (2003) 445-472
-
(2003)
Journal of Accounting Research
, vol.41
, Issue.3
, pp. 445-472
-
-
Leuz, C.1
-
29
-
-
0242534354
-
The economic consequences of increased disclosure
-
Leuz C., and Verrecchia R. The economic consequences of increased disclosure. Journal of Accounting Research 38 (2000) 91-124
-
(2000)
Journal of Accounting Research
, vol.38
, pp. 91-124
-
-
Leuz, C.1
Verrecchia, R.2
-
30
-
-
0042012826
-
Earnings management and investor protection: An international comparison
-
Leuz C., Nanda D., and Wysocki P. Earnings management and investor protection: An international comparison. Journal of Financial Economics 69 3 (2003) 505-528
-
(2003)
Journal of Financial Economics
, vol.69
, Issue.3
, pp. 505-528
-
-
Leuz, C.1
Nanda, D.2
Wysocki, P.3
-
32
-
-
33947395642
-
The impact of legal and voluntary investor protection on the early adoption of international financial reporting standards (IFRS)
-
Renders A., and Gaeremynck A. The impact of legal and voluntary investor protection on the early adoption of international financial reporting standards (IFRS). De Economist 155 (2007) 49-72
-
(2007)
De Economist
, vol.155
, pp. 49-72
-
-
Renders, A.1
Gaeremynck, A.2
-
33
-
-
34249112931
-
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 (2004) 60-91
-
(2004)
Journal of International Financial Management and Accounting
, vol.15
, pp. 60-91
-
-
Tarca, A.1
-
34
-
-
84993015102
-
Earnings management under German GAAP versus IFRS
-
Tendeloo B., and Vanstraelen A. Earnings management under German GAAP versus IFRS. European Accounting Review 14 1 (2005) 155-180
-
(2005)
European Accounting Review
, vol.14
, Issue.1
, pp. 155-180
-
-
Tendeloo, B.1
Vanstraelen, A.2
-
36
-
-
0002681879
-
Spontaneous harmonization effects of culture and market forces on accounting disclosure practices
-
Zarzeski M. Spontaneous harmonization effects of culture and market forces on accounting disclosure practices. Accounting Horizons 10 (1996) 18-37
-
(1996)
Accounting Horizons
, vol.10
, pp. 18-37
-
-
Zarzeski, M.1
|