-
1
-
-
68849084866
-
Pathway to 2005 IASB standards
-
Alfredson, K. 2003. Pathway to 2005 IASB standards. Australian Accounting Review, 13(1): 3-7.
-
(2003)
Australian Accounting Review
, vol.13
, Issue.1
, pp. 3-7
-
-
Alfredson, K.1
-
2
-
-
77149126747
-
Market reaction to the adoption of IFRS in Europe
-
Armstrong, C., Barth, M., Jagolinzer, A. and Riedl, E. 2010. Market reaction to the adoption of IFRS in Europe. Accounting Review, 85(1): 31-61.
-
(2010)
Accounting Review
, vol.85
, Issue.1
, pp. 31-61
-
-
Armstrong, C.1
Barth, M.2
Jagolinzer, A.3
Riedl, E.4
-
4
-
-
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
-
5
-
-
34249981525
-
-
Available at:
-
Barth, M., Landsman, W., Lang, M. and Williams, C. 2006. Accounting Quality: International Accounting Standards and US GAAP p. 27. Available at:http://www.sbm.temple.edu/conferences/cav/2008/documents/barthpaper.pdf
-
(2006)
Accounting Quality: International Accounting Standards and US GAAP
, pp. 27
-
-
Barth, M.1
Landsman, W.2
Lang, M.3
Williams, C.4
-
6
-
-
27744481116
-
Comparative value relevance among German, U.S., and International Accounting Standards: a German stock market perspective
-
Bartov, E., Goldberg, S. and Kim, M. 2005. Comparative value relevance among German, U.S., and International Accounting Standards: a German stock market perspective. Journal of Accounting, Auditing and Finance, 20(2): 95-119.
-
(2005)
Journal of Accounting, Auditing and Finance
, vol.20
, Issue.2
, pp. 95-119
-
-
Bartov, E.1
Goldberg, S.2
Kim, M.3
-
9
-
-
33751495842
-
-
Working papers, Arizona State University, Pennsylvania State University and Texas Christian University
-
Comprix, J., Muller, K. and Stanford, M. 2003. "Economic consequences from mandatory adoption of IASB standards in the European Union". Working papers, Arizona State University, Pennsylvania State University and Texas Christian University
-
(2003)
Economic consequences from mandatory adoption of IASB standards in the European Union
-
-
Comprix, J.1
Muller, K.2
Stanford, M.3
-
10
-
-
0035343481
-
Accounting classification and the international harmonisation debate - an empirical investigation
-
d'Arcy, A. 2001. Accounting classification and the international harmonisation debate-an empirical investigation. Accounting, Organizations and Society, 26(4): 327-349.
-
(2001)
Accounting, Organizations and Society
, vol.26
, Issue.4
, pp. 327-349
-
-
d'Arcy, A.1
-
11
-
-
54249153844
-
Mandatory IFRS reporting around the world: early evidence on the economic consequences
-
Daske, H., Hail, L., Leuz, C. and Verdi, R. 2008. Mandatory IFRS reporting around the world: early evidence on the economic consequences. Journal of Accounting Research, 45(5): 1085-1142.
-
(2008)
Journal of Accounting Research
, vol.45
, Issue.5
, pp. 1085-1142
-
-
Daske, H.1
Hail, L.2
Leuz, C.3
Verdi, R.4
-
12
-
-
33748552772
-
International financial reporting convergence: evidence from three continental European countries
-
Delvaille, P., Ebbers, G. and Saccon, C. 2005. International financial reporting convergence: evidence from three continental European countries. Accounting in Europe, 2: 137-164.
-
(2005)
Accounting in Europe
, vol.2
, pp. 137-164
-
-
Delvaille, P.1
Ebbers, G.2
Saccon, C.3
-
13
-
-
21144474528
-
An empirical test of a judgemental international classification of financial reporting practices
-
Doupnik, T. S. and Salter, S. B. 1993. An empirical test of a judgemental international classification of financial reporting practices. Journal of International Business Studies, 24(1): 41-60.
-
(1993)
Journal of International Business Studies
, vol.24
, Issue.1
, pp. 41-60
-
-
Doupnik, T.S.1
Salter, S.B.2
-
17
-
-
0000121064
-
An empirical analysis of international accounting principles
-
Frank, W. G. 1979. An empirical analysis of international accounting principles. Journal of Accounting Research, Autumn: 593-605.
-
(1979)
Journal of Accounting Research
, vol.Autumn
, pp. 593-605
-
-
Frank, W.G.1
-
22
-
-
34748911747
-
Financial statement effects of adopting International Accounting Standards: the case of Germany
-
Hung, M. and Subramanyam, K. 2007. Financial statement effects of adopting International Accounting Standards: the case of Germany. Review of Accounting Studies, 12(4): 623-657.
-
(2007)
Review of Accounting Studies
, vol.12
, Issue.4
, pp. 623-657
-
-
Hung, M.1
Subramanyam, K.2
-
24
-
-
54249113169
-
-
ICAEW, London: Institute of Chartered Accountants in England and Wales
-
ICAEW. 2007. EU Implementation of IFRS and the Fair Value Directive, London: Institute of Chartered Accountants in England and Wales.
-
(2007)
EU Implementation of IFRS and the Fair Value Directive
-
-
-
25
-
-
34249018268
-
Country effects and sector effects on the harmonization of accounting policy choice
-
Jaafar, A. and McLeay, S. 2007. Country effects and sector effects on the harmonization of accounting policy choice. Abacus, 43(2): 156-189.
-
(2007)
Abacus
, vol.43
, Issue.2
, pp. 156-189
-
-
Jaafar, A.1
McLeay, S.2
-
27
-
-
77956505488
-
International differences in IFRS policy choice: a research note
-
Kvaal, E. and Nobes, C. W. 2010. International differences in IFRS policy choice: a research note. Accounting and Business Research, 40(2): 173-187.
-
(2010)
Accounting and Business Research
, vol.40
, Issue.2
, pp. 173-187
-
-
Kvaal, E.1
Nobes, C.W.2
-
28
-
-
84861933570
-
Accounting harmonization and compliance in applying IASB standards: an empirical survey about the first time adoption of IAS 7 by Italian listed firms
-
Mechelli, A. 2009. Accounting harmonization and compliance in applying IASB standards: an empirical survey about the first time adoption of IAS 7 by Italian listed firms. Accounting in Europe, 6(2): 231-270.
-
(2009)
Accounting in Europe
, vol.6
, Issue.2
, pp. 231-270
-
-
Mechelli, A.1
-
29
-
-
70349470284
-
Actuarial gains and losses: the choice of the accounting method
-
Morais, A. I. 2008. Actuarial gains and losses: the choice of the accounting method. Accounting in Europe, 5(1/2): 127-139.
-
(2008)
Accounting in Europe
, vol.5
, Issue.1-2
, pp. 127-139
-
-
Morais, A.I.1
-
31
-
-
0001666636
-
The impact of disclosure and measurement practices on international accounting classifications
-
Nair, R. D. and Frank, W. G. 1980. The impact of disclosure and measurement practices on international accounting classifications. Accounting Review, July: 426-450.
-
(1980)
Accounting Review
, vol.July
, pp. 426-450
-
-
Nair, R.D.1
Frank, W.G.2
-
32
-
-
84921538216
-
A judgmental international classification of financial reporting practices
-
Nobes, C. W. 1983. A judgmental international classification of financial reporting practices. Journal of Business Finance and Accounting, 10(1): 1-19.
-
(1983)
Journal of Business Finance and Accounting
, vol.10
, Issue.1
, pp. 1-19
-
-
Nobes, C.W.1
-
33
-
-
0001048982
-
Towards a general model of the reasons for international differences in financial reporting
-
Nobes, C. W. 1998. Towards a general model of the reasons for international differences in financial reporting. Abacus, 34(2): 162-187.
-
(1998)
Abacus
, vol.34
, Issue.2
, pp. 162-187
-
-
Nobes, C.W.1
-
34
-
-
0344944079
-
On accounting classification and the international harmonisation debate
-
Nobes, C. W. 2004. On accounting classification and the international harmonisation debate. Accounting, Organizations and Society, 29(2): 189-200.
-
(2004)
Accounting, Organizations and Society
, vol.29
, Issue.2
, pp. 189-200
-
-
Nobes, C.W.1
-
35
-
-
33845724697
-
The survival of international differences under IFRS: towards a research agenda
-
Nobes, C. W. 2006. The survival of international differences under IFRS: towards a research agenda. Accounting and Business Research, 36(3): 233-245.
-
(2006)
Accounting and Business Research
, vol.36
, Issue.3
, pp. 233-245
-
-
Nobes, C.W.1
-
37
-
-
84861946536
-
Agency cost reduction associated with EU financial reporting reform
-
Pae, J., Thornton, D. and Welker, M. 2008. Agency cost reduction associated with EU financial reporting reform. Journal of International Accounting Research, 7(1): 51-76.
-
(2008)
Journal of International Accounting Research
, vol.7
, Issue.1
, pp. 51-76
-
-
Pae, J.1
Thornton, D.2
Welker, M.3
-
39
-
-
85016078983
-
The introduction of International Accounting Standards in Europe: implications for international convergence
-
Schipper, K. 2005. The introduction of International Accounting Standards in Europe: implications for international convergence. European Accounting Review, 14(1): 101-126.
-
(2005)
European Accounting Review
, vol.14
, Issue.1
, pp. 101-126
-
-
Schipper, K.1
-
40
-
-
37549038651
-
IFRS adoption and accounting quality: a review
-
Soderstrom, N. and Sun, K. 2007. IFRS adoption and accounting quality: a review. European Accounting Review, 16(4): 675-702.
-
(2007)
European Accounting Review
, vol.16
, Issue.4
, pp. 675-702
-
-
Soderstrom, N.1
Sun, K.2
-
41
-
-
84906806936
-
Pension accounting choice in Germany: pension discount rate and actuarial gains and losses
-
Paper presented at the British Accounting Association conference
-
Stadler, C. Pension accounting choice in Germany: pension discount rate and actuarial gains and losses. Paper presented at the British Accounting Association conference. March.
-
-
-
Stadler, C.1
-
42
-
-
84993015102
-
Earnings management under German GAAP versus IFRS
-
Van Tendeloo, B. and Vanstraelen, A. 2005. Earnings management under German GAAP versus IFRS. European Accounting Review, 14(1): 155-180.
-
(2005)
European Accounting Review
, vol.14
, Issue.1
, pp. 155-180
-
-
van Tendeloo, B.1
Vanstraelen, A.2
-
44
-
-
33746368305
-
Changing from German GAAP to IFRS or US GAAP: a survey of German companies
-
Weissenberger, B., Stahl, A. and Vorstius, S. 2004. Changing from German GAAP to IFRS or US GAAP: a survey of German companies. Accounting in Europe, 1: 169-189.
-
(2004)
Accounting in Europe
, vol.1
, pp. 169-189
-
-
Weissenberger, B.1
Stahl, A.2
Vorstius, S.3
|