-
1
-
-
47649124235
-
A synthesis of empirical research on international accounting harmonization and compliance with international financial reporting standards
-
Ali M. A synthesis of empirical research on international accounting harmonization and compliance with international financial reporting standards. Journal of Accounting Literature 2005, 24:1-52.
-
(2005)
Journal of Accounting Literature
, vol.24
, pp. 1-52
-
-
Ali, M.1
-
2
-
-
84992993290
-
Measurement of harmony of financial reporting within and between countries: the case of the Nordic countries
-
Aisbitt S. Measurement of harmony of financial reporting within and between countries: the case of the Nordic countries. The European Accounting Review 2001, 10:51-71.
-
(2001)
The European Accounting Review
, vol.10
, pp. 51-71
-
-
Aisbitt, S.1
-
3
-
-
0002168658
-
The measurement of harmonisation and the comparability of financial statement items: within country and between country effects
-
Archer S., Delvaille P., McLeay S. The measurement of harmonisation and the comparability of financial statement items: within country and between country effects. Accounting and Business Research 1995, 25:67-80.
-
(1995)
Accounting and Business Research
, vol.25
, pp. 67-80
-
-
Archer, S.1
Delvaille, P.2
McLeay, S.3
-
4
-
-
0008708681
-
A statistical model of international accounting harmonization
-
Archer S., Delvaille P., McLeay S. A statistical model of international accounting harmonization. Abacus 1996, 32:1-29.
-
(1996)
Abacus
, vol.32
, pp. 1-29
-
-
Archer, S.1
Delvaille, P.2
McLeay, S.3
-
5
-
-
0035545489
-
An almost unbiased estimator of the coefficient of variation
-
Breunig R. An almost unbiased estimator of the coefficient of variation. Economics Letters 2001, 70:15-19.
-
(2001)
Economics Letters
, vol.70
, pp. 15-19
-
-
Breunig, R.1
-
6
-
-
84892030200
-
A commentary on issues relating to the enforcement of international financial reporting standards in the EU
-
Brown P., Tarca A. A commentary on issues relating to the enforcement of international financial reporting standards in the EU. European Accounting Review 2005, 14:181-212.
-
(2005)
European Accounting Review
, vol.14
, pp. 181-212
-
-
Brown, P.1
Tarca, A.2
-
7
-
-
8744302321
-
Evaluating the statistical significance of the de facto accounting harmonization: a study of european global players
-
Canibano L., Mora A. Evaluating the statistical significance of the de facto accounting harmonization: a study of european global players. The European Accounting Review 2000, 9:349-369.
-
(2000)
The European Accounting Review
, vol.9
, pp. 349-369
-
-
Canibano, L.1
Mora, A.2
-
8
-
-
56449094822
-
Overseas equity analysis by UK analysts and fund managers
-
Clatworthy M., Jones M.J. Overseas equity analysis by UK analysts and fund managers. The British Accounting Review 2008, 40:337-355.
-
(2008)
The British Accounting Review
, vol.40
, pp. 337-355
-
-
Clatworthy, M.1
Jones, M.J.2
-
9
-
-
54249153844
-
Mandatory IFRS reporting around the world: early evidence on the economic consequences
-
Daske H., Hail L., Verdi R. Mandatory IFRS reporting around the world: early evidence on the economic consequences. Journal of Accounting Research 2008, 46:1085-1142.
-
(2008)
Journal of Accounting Research
, vol.46
, pp. 1085-1142
-
-
Daske, H.1
Hail, L.2
Verdi, R.3
-
10
-
-
33748552772
-
International financial reporting convergence: evidence from three continental european countries
-
Delvaille P., Ebbers G. International financial reporting convergence: evidence from three continental european countries. Accounting in Europe 2005, 2.
-
(2005)
Accounting in Europe
, vol.2
-
-
Delvaille, P.1
Ebbers, G.2
-
11
-
-
84949160902
-
EC accounting harmonisation: an empirical study of measurement practices in France, Germany and the UK
-
Emenyonu E.N., Gray S.J. EC accounting harmonisation: an empirical study of measurement practices in France, Germany and the UK. Accounting and Business Research 1992, 23:49-58.
-
(1992)
Accounting and Business Research
, vol.23
, pp. 49-58
-
-
Emenyonu, E.N.1
Gray, S.J.2
-
12
-
-
0011970217
-
International accounting harmonization and the major developed stock market countries: an empirical study
-
Emenyonu E.N., Gray S.J. International accounting harmonization and the major developed stock market countries: an empirical study. International Journal of Accounting 1996, 31:269-279.
-
(1996)
International Journal of Accounting
, vol.31
, pp. 269-279
-
-
Emenyonu, E.N.1
Gray, S.J.2
-
14
-
-
0000121064
-
An empirical analysis of international accounting principles
-
Frank W.G. An empirical analysis of international accounting principles. Journal of Accounting Research 1979, 17:593-605.
-
(1979)
Journal of Accounting Research
, vol.17
, pp. 593-605
-
-
Frank, W.G.1
-
15
-
-
72849111600
-
Have 'European' and US GAAP measures of income and equity converged under IFRS? Evidence from European companies listed in the US
-
Gray S.J., Linthicum C.L., Street D.L. Have 'European' and US GAAP measures of income and equity converged under IFRS? Evidence from European companies listed in the US. Accounting & Business Research 2009, 39:431-447.
-
(2009)
Accounting & Business Research
, vol.39
, pp. 431-447
-
-
Gray, S.J.1
Linthicum, C.L.2
Street, D.L.3
-
19
-
-
77349112715
-
The European-U.S. "GAAP Gap": IFRS to U.S. GAAP Form 20-F reconciliations
-
Henry E., Lin S., Ya-wen Y. The European-U.S. "GAAP Gap": IFRS to U.S. GAAP Form 20-F reconciliations. Accounting Horizons 2009, 23:121-150.
-
(2009)
Accounting Horizons
, vol.23
, pp. 121-150
-
-
Henry, E.1
Lin, S.2
Ya-wen, Y.3
-
20
-
-
80052529936
-
Harmonization of accounting measurement practices in the European community
-
Hermann D., Thomas W. Harmonization of accounting measurement practices in the European community. Accounting and Business Research 1995, 25:253-265.
-
(1995)
Accounting and Business Research
, vol.25
, pp. 253-265
-
-
Hermann, D.1
Thomas, W.2
-
21
-
-
34249018268
-
Country effects and sector effects on the harmonization of accounting policy choice
-
Jaafar A., McLeay S. Country effects and sector effects on the harmonization of accounting policy choice. Abacus 2007, 43:156-189.
-
(2007)
Abacus
, vol.43
, pp. 156-189
-
-
Jaafar, A.1
McLeay, S.2
-
22
-
-
0031101453
-
The decision usefulness of cash-flow statements by Australian reporting entities: some further evidence
-
Jones S., Ratnatunga J. The decision usefulness of cash-flow statements by Australian reporting entities: some further evidence. British Accounting Review 1997, 29:67-85.
-
(1997)
British Accounting Review
, vol.29
, pp. 67-85
-
-
Jones, S.1
Ratnatunga, J.2
-
23
-
-
8744229924
-
Predicting firm financial distress: a mixed logit model
-
Jones S., Hensher D.A. Predicting firm financial distress: a mixed logit model. The Accounting Review 2004, 79:1011-1038.
-
(2004)
The Accounting Review
, vol.79
, pp. 1011-1038
-
-
Jones, S.1
Hensher, D.A.2
-
24
-
-
33750188807
-
Australia's switch to international financial reporting standards: a perspective from account preparers
-
Jones S., Higgins A.D. Australia's switch to international financial reporting standards: a perspective from account preparers. Accounting and Finance 2006, 46:629-652.
-
(2006)
Accounting and Finance
, vol.46
, pp. 629-652
-
-
Jones, S.1
Higgins, A.D.2
-
25
-
-
82055178431
-
Does the capitalization of intangible assets increase the predictability of corporate failure?
-
in press
-
Jones, S. Does the capitalization of intangible assets increase the predictability of corporate failure? Accounting Horizons, in press.
-
Accounting Horizons
-
-
Jones, S.1
-
26
-
-
77956505488
-
International differences in IFRS policy choice: a research note
-
Kvaal E., Nobes C. International differences in IFRS policy choice: a research note. Accounting & Business Research 2010, 40:173-187.
-
(2010)
Accounting & Business Research
, vol.40
, pp. 173-187
-
-
Kvaal, E.1
Nobes, C.2
-
27
-
-
0008708684
-
An approach for measuring the degree of comparability of financial accounting information
-
Krisement V. An approach for measuring the degree of comparability of financial accounting information. European Accounting Review 1997, 6:465-485.
-
(1997)
European Accounting Review
, vol.6
, pp. 465-485
-
-
Krisement, V.1
-
28
-
-
77951775371
-
Does mandatory adoption of international financial reporting standards in the European Union reduce the cost of equity capital?
-
Li S. Does mandatory adoption of international financial reporting standards in the European Union reduce the cost of equity capital?. The Accounting Review 2010, 85:607-636.
-
(2010)
The Accounting Review
, vol.85
, pp. 607-636
-
-
Li, S.1
-
30
-
-
0008682231
-
International harmony measures of accounting policy: comparative statistical properties
-
Morris R.D., Parker R.H. International harmony measures of accounting policy: comparative statistical properties. Accounting and Business Research 1998, 29:73-86.
-
(1998)
Accounting and Business Research
, vol.29
, pp. 73-86
-
-
Morris, R.D.1
Parker, R.H.2
-
31
-
-
15844416914
-
The impact of adopting international accounting standards on the harmonization of accounting practices
-
Murphy A. The impact of adopting international accounting standards on the harmonization of accounting practices. The International Journal of Accounting 2000, 35:471-493.
-
(2000)
The International Journal of Accounting
, vol.35
, pp. 471-493
-
-
Murphy, A.1
-
34
-
-
34248995353
-
The influence of U.S. GAAP on the harmony of accounting measurement policies of large companies in the U.K. and Australia
-
Parker R.H., Morris R.D. The influence of U.S. GAAP on the harmony of accounting measurement policies of large companies in the U.K. and Australia. Abacus 2001, 37:297-328.
-
(2001)
Abacus
, vol.37
, pp. 297-328
-
-
Parker, R.H.1
Morris, R.D.2
-
35
-
-
79952450379
-
An empirical analysis of accounting measurement practice harmonization across industries in the European Union
-
Paper presented at the Annual Conference of the British Accounting Association, University of Exeter, Exeter, April 11-13.
-
Peill, E. (2000). An empirical analysis of accounting measurement practice harmonization across industries in the European Union. In: Paper presented at the Annual Conference of the British Accounting Association, University of Exeter, Exeter, April 11-13.
-
(2000)
-
-
Peill, E.1
-
36
-
-
33750963495
-
Economic and normative pressures as drivers for the adoption of international accounting standards in Finland since 1976
-
Pirinen P. Economic and normative pressures as drivers for the adoption of international accounting standards in Finland since 1976. European Accounting Review 2005, 14:213-235.
-
(2005)
European Accounting Review
, vol.14
, pp. 213-235
-
-
Pirinen, P.1
-
37
-
-
85010282913
-
Accounting practice harmony, accounting regulation and firm characteristics
-
Rahman A., Perera H. Accounting practice harmony, accounting regulation and firm characteristics. Abacus 2002, 38:46-77.
-
(2002)
Abacus
, vol.38
, pp. 46-77
-
-
Rahman, A.1
Perera, H.2
-
38
-
-
54849426190
-
-
The Institute of Chartered Accountants in Australia, Sydney, K. Reilly, Y.S. Teoh (Eds.)
-
Financial reporting handbook 2006 2006, The Institute of Chartered Accountants in Australia, Sydney. K. Reilly, Y.S. Teoh (Eds.).
-
(2006)
Financial reporting handbook 2006
-
-
-
39
-
-
85016078983
-
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 2005, 14:101-126.
-
(2005)
European Accounting Review
, vol.14
, pp. 101-126
-
-
Schipper, K.1
-
40
-
-
77953121508
-
IFRS adoption in Europe and investment-cash flow sensitivity: outsider versus insider economies
-
Schleicher T., Tahoun A., Walker M. IFRS adoption in Europe and investment-cash flow sensitivity: outsider versus insider economies. The International Journal of Accounting 2010, 45:143-168.
-
(2010)
The International Journal of Accounting
, vol.45
, pp. 143-168
-
-
Schleicher, T.1
Tahoun, A.2
Walker, M.3
-
42
-
-
37549038651
-
IFRS adoption and accounting quality: a review'
-
Soderstrom N.S., Sun K.J. IFRS adoption and accounting quality: a review'. European Accounting Review 2007, 16:675-702.
-
(2007)
European Accounting Review
, vol.16
, pp. 675-702
-
-
Soderstrom, N.S.1
Sun, K.J.2
-
43
-
-
0036243943
-
The use and misuse of the coefficient of variation in organizational demography research
-
Sorensen J.B. The use and misuse of the coefficient of variation in organizational demography research. Sociological Methods and Research 2002, 30(4):475-491.
-
(2002)
Sociological Methods and Research
, vol.30
, Issue.4
, pp. 475-491
-
-
Sorensen, J.B.1
-
44
-
-
0042786161
-
How wide is the gap between IASC and U.S. GAAP? Impact of the IASC comparability project and recent international developments
-
Street D., Gray S. How wide is the gap between IASC and U.S. GAAP? Impact of the IASC comparability project and recent international developments. Journal of International Accounting, Auditing & Taxation 1999, 8:133-164.
-
(1999)
Journal of International Accounting, Auditing & Taxation
, vol.8
, pp. 133-164
-
-
Street, D.1
Gray, S.2
-
45
-
-
0001930885
-
Acceptance and observance of international accounting standards: an empirical study of companies claiming to comply with IASs
-
Street D., Gray S. Acceptance and observance of international accounting standards: an empirical study of companies claiming to comply with IASs. The International Journal of Accounting 1999, 34:11-48.
-
(1999)
The International Journal of Accounting
, vol.34
, pp. 11-48
-
-
Street, D.1
Gray, S.2
-
46
-
-
57849153472
-
The measurement of international harmonisation in financial reporting
-
Tarca A. The measurement of international harmonisation in financial reporting. Australian Accounting Review 1998, 8:13-20.
-
(1998)
Australian Accounting Review
, vol.8
, pp. 13-20
-
-
Tarca, A.1
-
47
-
-
0003098179
-
Measuring harmonisation of financial reporting practice
-
Van der Tas L.G. Measuring harmonisation of financial reporting practice. Accounting and Business Research 1988, 18:157-169.
-
(1988)
Accounting and Business Research
, vol.18
, pp. 157-169
-
-
Van der Tas, L.G.1
-
48
-
-
79952454273
-
Review of positive accounting theory
-
Harcourt Brace Jovanovich, Sydney, S. Jones, J. Ratnatunga (Eds.)
-
Watts R.L. Review of positive accounting theory. Accounting theory: A contemporary review 1996, Harcourt Brace Jovanovich, Sydney. S. Jones, J. Ratnatunga (Eds.).
-
(1996)
Accounting theory: A contemporary review
-
-
Watts, R.L.1
-
49
-
-
27744483952
-
The adoption of international accounting standards in the European Union
-
Whittington G. The adoption of international accounting standards in the European Union. European Accounting Review 2005, 14:127-153.
-
(2005)
European Accounting Review
, vol.14
, pp. 127-153
-
-
Whittington, G.1
|