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

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  • Stolowy, Herve
  • Ding, Yuan

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  • 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
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    References listed on IDEAS

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    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," Post-Print halshs-00669084, HAL.
    3. Ashbaugh, Hollis, 2001. "Non-US Firms' Accounting Standard Choices," Journal of Accounting and Public Policy, Elsevier, vol. 20(2), pages 129-153.
    4. 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.
    5. World Bank, 2000. "World Development Indicators 2000," World Bank Publications - Books, The World Bank Group, number 13828.
    6. 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.
    7. 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.
    8. repec:dau:papers:123456789/9328 is not listed on IDEAS
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    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.

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