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Volumn 14, Issue 1, 2005, Pages 101-126

The introduction of International Accounting Standards in Europe: Implications for international convergence

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Indexed keywords


EID: 85016078983     PISSN: 09638180     EISSN: 14684497     Source Type: Journal    
DOI: 10.1080/0963818042000338013     Document Type: Article
Times cited : (171)

References (22)
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  • 5
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    • The quality of accruals and earnings: the role of accruals estimation error
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    • Dechow, P., and Dichev, I., 2002. The quality of accruals and earnings: the role of accruals estimation error. The Accounting Review, 77: 35–59. (suppl.)
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    • Dechow, P.1    Dichev, I.2
  • 6
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    • The impact of fair value accounting on the European banking sector–a financial stability perspective
    • February
    • European, Central Bank. 2004. The impact of fair value accounting on the European banking sector–a financial stability perspective. European Central Bank Monthly Bulletin, February: 69–81.
    • (2004) European Central Bank Monthly Bulletin , pp. 69-81
    • European, C.B.1
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  • 9
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  • 10
    • 17544367152 scopus 로고    scopus 로고
    • Earnings and dividend informativeness when cash flow rights are separated from voting rights
    • forthcoming 2005, and
    • Francis, J., Schipper, K., and Vincent, L., 2005. Earnings and dividend informativeness when cash flow rights are separated from voting rights. Journal of Accounting and Economics, forthcoming 2005
    • (2005) Journal of Accounting and Economics
    • Francis, J.1    Schipper, K.2    Vincent, L.3
  • 13
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    • Testing the relative power of accounting standards versus incentives and other institutional features to influence the outcome of financial reporting in an international setting
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    • Holthausen, R.1
  • 16
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    • IAS versus U.S. GAAP: information asymmetry-based evidence from Germany's New Market
    • Leuz, C., 2003. IAS versus U.S. GAAP: information asymmetry-based evidence from Germany's New Market. Journal of Accounting Research, 41: 445–472.
    • (2003) Journal of Accounting Research , vol.41 , pp. 445-472
    • Leuz, C.1
  • 17
    • 0042012826 scopus 로고    scopus 로고
    • Earnings management and investor protection: an international comparison
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  • 19
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* 이 정보는 Elsevier사의 SCOPUS DB에서 KISTI가 분석하여 추출한 것입니다.