IDEAS home Printed from https://ideas.repec.org/a/eee/accoun/v38y2003i2p195-213.html
   My bibliography  Save this article

Regulatory flexibility and management opportunism in the choice of alternative accounting standards: an illustration based on large French groups

Author

Listed:
  • Stolowy, Herve
  • Ding, Yuan

Abstract

No abstract is available for this item.

Suggested Citation

  • Stolowy, Herve & Ding, Yuan, 2003. "Regulatory flexibility and management opportunism in the choice of alternative accounting standards: an illustration based on large French groups," The International Journal of Accounting, Elsevier, vol. 38(2), pages 195-213.
    • Handle: RePEc:eee:accoun:v:38:y:2003:i:2:p:195-213
    as

    Download full text from publisher

    File URL: http://www.sciencedirect.com/science/article/pii/S0020-7063(03)00022-0
    Download Restriction: Full text for ScienceDirect subscribers only
    ---><---

    As the access to this document is restricted, you may want to search for a different version of it.

    References listed on IDEAS

    as
    1. Street, Donna L. & Bryant, Stephanie M., 2000. "Disclosure Level and Compliance with IASs: A Comparison of Companies With and Without U.S. Listings and Filings," The International Journal of Accounting, Elsevier, vol. 35(3), pages 305-329, September.
    2. Bernard Colasse & Peter Standish, 1998. "State versus Market: Contending Interests in the Struggle to Control French Accounting Standardisation," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 2(2), pages 107-147, June.
    3. Ball, Ray & Kothari, S. P. & Robin, Ashok, 2000. "The effect of international institutional factors on properties of accounting earnings," Journal of Accounting and Economics, Elsevier, vol. 29(1), pages 1-51, February.
    4. Bernard Colasse & Peter Standish, 1998. "State versus Market : Contending Interests in the Struggle to Control French Accounting Standardisation," Post-Print halshs-00669084, HAL.
    5. Ashbaugh, Hollis, 2001. "Non-US Firms' Accounting Standard Choices," Journal of Accounting and Public Policy, Elsevier, vol. 20(2), pages 129-153.
    6. repec:dau:papers:123456789/9328 is not listed on IDEAS
    7. Ball, Ray & Kothari, S. P. & Robin, Ashok, 2000. "Corrigendum to "The effect of international institutional factors on properties of accounting earnings"; [Journal of Accounting and Economics 29 (2000) 1-51]," Journal of Accounting and Economics, Elsevier, vol. 30(2), pages 241-241, October.
    8. World Bank, 2000. "World Development Indicators 2000," World Bank Publications - Books, The World Bank Group, number 13828, December.
    Full references (including those not matched with items on IDEAS)

    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as


    Cited by:

    1. Moy, Melissa & Heaney, Richard & Tarca, Ann & van Zyl, Warrick, 2020. "Conditional accounting conservatism: Exploring the impact of changes in institutional frameworks in four countries," Journal of Contemporary Accounting and Economics, Elsevier, vol. 16(3).
    2. Alon, Anna & Dwyer, Peggy D., 2016. "SEC's acceptance of IFRS-based financial reporting: An examination based in institutional theory," Accounting, Organizations and Society, Elsevier, vol. 48(C), pages 1-16.

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Ding, Yuan & Hope, Ole-Kristian & Jeanjean, Thomas & Stolowy, Herve, 2007. "Differences between domestic accounting standards and IAS: Measurement, determinants and implications," Journal of Accounting and Public Policy, Elsevier, vol. 26(1), pages 1-38.
    2. STOLOWY, Herve & DING, Yuang, 2002. "The reference to "alternative" standards by French Large groups: an empirical study over the period 1985/1999," HEC Research Papers Series 762, HEC Paris.
    3. Ding, Yuan & Richard, Jacques & Stolowy, Hervé, 2008. "Towards an understanding of the phases of goodwill accounting in four Western capitalist countries: From stakeholder model to shareholder model," Accounting, Organizations and Society, Elsevier, vol. 33(7-8), pages 718-755.
    4. Iatridis, George, 2010. "International Financial Reporting Standards and the quality of financial statement information," International Review of Financial Analysis, Elsevier, vol. 19(3), pages 193-204, June.
    5. Macías, Marta & Muiño, Flora, 2011. "Examining dual accounting systems in Europe," The International Journal of Accounting, Elsevier, vol. 46(1), pages 51-78, March.
    6. Paul André & Peter Walton & Dan Yang, 2012. "Voluntary adoption of IFRS: A study of determinants for UK unlisted firms," Post-Print hal-00935013, HAL.
    7. Hans B. Christensen & Edward Lee & Martin Walker & Cheng Zeng, 2015. "Incentives or Standards: What Determines Accounting Quality Changes around IFRS Adoption?," European Accounting Review, Taylor & Francis Journals, vol. 24(1), pages 31-61, May.
    8. Elizabeth A. Gordon & Bjorn N. Jorgensen & Cheryl L. Linthicum, 2011. "Could IFRS Replace US GAAP? A Comparison of Earnings Attributes and Informativeness in the US Market," Working Papers 0028, College of Business, University of Texas at San Antonio.
    9. Cabán-García, María T., 2009. "The impact of securities regulation on the earnings properties of European cross-listed firms," The International Journal of Accounting, Elsevier, vol. 44(3), pages 279-304, September.
    10. Mary E. Barth & Wayne R. Landsman & Mark H. Lang, 2008. "International Accounting Standards and Accounting Quality," Journal of Accounting Research, Wiley Blackwell, vol. 46(3), pages 467-498, June.
    11. Holm, Claus & Schøler, Finn & Lønne, Henrik & Maingot, Michael, 2009. "A Study of the Adoption and Implementation of International Financial Reporting Standards in the Two EU Countries of Denmark and Ireland and New Zealand, a Non EU Country," Accounting Research Center Working Papers A-2009-01, University of Aarhus, Aarhus School of Business, Department of Business Studies.
    12. Robert M. Bushman & Joseph D. Piotroski & Abbie J. Smith, 2004. "What Determines Corporate Transparency?," Journal of Accounting Research, Wiley Blackwell, vol. 42(2), pages 207-252, May.
    13. Moy, Melissa & Heaney, Richard & Tarca, Ann & van Zyl, Warrick, 2020. "Conditional accounting conservatism: Exploring the impact of changes in institutional frameworks in four countries," Journal of Contemporary Accounting and Economics, Elsevier, vol. 16(3).
    14. Navarro-García, Juan Carlos & Bastida, Francisco, 2010. "An empirical insight on Spanish listed companies’ perceptions of International Financial Reporting Standards," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 19(2), pages 110-120.
    15. Masahiro Enomoto, 2018. "Effects of Corporate Governance on the Relationship between Accounting Quality and Trade Credit: Evidence from Japan," Discussion Paper Series DP2018-12, Research Institute for Economics & Business Administration, Kobe University, revised Dec 2023.
    16. Martínez-Ferrero, Jennifer & García-Sánchez, Isabel-María, 2017. "Coercive, normative and mimetic isomorphism as determinants of the voluntary assurance of sustainability reports," International Business Review, Elsevier, vol. 26(1), pages 102-118.
    17. Manganaris, Panayotis & Beccalli, Elena & Dimitropoulos, Panagiotis, 2017. "Bank transparency and the crisis," The British Accounting Review, Elsevier, vol. 49(2), pages 121-137.
    18. Chen, Ni-Yun & Liu, Chi-Chun, 2021. "The effect of repurchase regulations on actual share reacquisitions and cost of debt," The North American Journal of Economics and Finance, Elsevier, vol. 55(C).
    19. Chan-Jane Lin & Tawei Wang & Chao-Jung Pan, 2016. "Financial reporting quality and investment decisions for family firms," Asia Pacific Journal of Management, Springer, vol. 33(2), pages 499-532, June.
    20. Huang, Wei, 2016. "The use of management forecasts to dampen analysts' expectations by Chinese listed firms," International Review of Financial Analysis, Elsevier, vol. 45(C), pages 263-272.

    More about this item

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:eee:accoun:v:38:y:2003:i:2:p:195-213. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Catherine Liu (email available below). General contact details of provider: http://www.elsevier.com/locate/inca/620179 .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.