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Trends in research on international accounting harmonization

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  • Baker, C. Richard
  • Barbu, Elena M.

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  • Baker, C. Richard & Barbu, Elena M., 2007. "Trends in research on international accounting harmonization," The International Journal of Accounting, Elsevier, vol. 42(3), pages 272-304.
    • Handle: RePEc:eee:accoun:v:42:y:2007:i:3:p:272-304
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    References listed on IDEAS

    as
    1. Haim Falk, 1994. "International Accounting: A Quest for Research," Contemporary Accounting Research, John Wiley & Sons, vol. 11(1), pages 595-615, June.
    2. Lowe, Alan & Locke, Joanne, 2005. "Perceptions of journal quality and research paradigm: results of a web-based survey of British accounting academics," Accounting, Organizations and Society, Elsevier, vol. 30(1), pages 81-98, January.
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    Cited by:

    1. Paula Silva, Ana & Fontes, Alexandra & Martins, Adelaide, 2021. "Perceptions regarding the implementation of International Financial Reporting Standards in Portugal and Brazil," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 44(C).
    2. Samuel, Sajay & Manassian, Armond, 2011. "The rise and coming fall of international accounting research," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 22(6), pages 608-627.
    3. Jean J. Chen & Haitao Zhang, 2014. "The Impact of the Corporate Governance Code on Earnings Management – Evidence from Chinese Listed Companies," European Financial Management, European Financial Management Association, vol. 20(3), pages 596-632, June.
    4. Tran Thi Thuong, 2018. "The Development Path of Vietnamese Accounting System," International Journal of Economics and Finance, Canadian Center of Science and Education, vol. 10(5), pages 154-164, May.
    5. Ha Thi Thuy Van & Vu Thi Kim Anh & Nguyen Dang Huy, 2018. "International Financial Reporting Standards and Orientation of Vietnam: “Roadmap & International Experienceâ€," Accounting and Finance Research, Sciedu Press, vol. 7(4), pages 167-167, November.
    6. Federica Doni & Ross Taplin & Roberto Verona, 2016. "Comparability of Company Accounts Using IFRS and US GAAP: Empirical Evidence of European and US Financial Statements," International Journal of Business and Management, Canadian Center of Science and Education, vol. 11(12), pages 1-54, November.
    7. Vincent Opeyemi Abraham & Mahmood Omeiza Adeiza, 2020. "Adoption of IFRSs by SMEs in Sokoto State, Nigeria: Issues, Challenges and Prospects," International Journal of Research and Scientific Innovation, International Journal of Research and Scientific Innovation (IJRSI), vol. 7(6), pages 174-180, June.
    8. Hinke, J. & Stárová, M., 2013. "Application Possibilities and Consequences of Biological Assets and Agricultural Produce Reporting in Accordance with IFRS Principles in the Czech Republic," AGRIS on-line Papers in Economics and Informatics, Czech University of Life Sciences Prague, Faculty of Economics and Management, vol. 5(4), pages 1-13, December.
    9. Palea, Vera & Biancone, Paolo Pietro, 2017. "Which Accounting Rules for Economic and Social Sustainable Development? Engaging Critically with IFRS Adoption in the EU," Department of Economics and Statistics Cognetti de Martiis. Working Papers 201733, University of Turin.
    10. Stefano Azzali & Luca Fornaciari & Tatiana Mazza, 2018. "Trends in Italian Accounting and Management Research by topical areas," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2018(2 Suppl.), pages 157-181.
    11. Elena Barbu & Pascal Dumontier & Niculae Feleagă & Liliana Feleagă, 2012. "Mandatory environmental disclosures by companies complying with IAS/IFRS: The case of France, Germany and the UK," Working Papers halshs-00658409, HAL.
    12. Ahmad Saiful Azlin Puteh Salin, 2017. "Malaysian Private Entities Reporting Standards - Benefits and Challenges to SMEs," International Journal of Academic Research in Business and Social Sciences, Human Resource Management Academic Research Society, International Journal of Academic Research in Business and Social Sciences, vol. 7(11), pages 1302-1320, November.
    13. Bozkurt, Orhan & İslamoğlu, Mehmet & Öz, Yaşar, 2013. "Perceptions of professionals interested in accounting and auditing about acceptance and adaptation of global financial reporting standards," Journal of Economics, Finance and Administrative Science, Universidad ESAN, vol. 18(34), pages 16-23.
    14. Barbu, Elena M. & Dumontier, Pascal & Feleagă, Niculae & Feleagă, Liliana, 2014. "Mandatory Environmental Disclosures by Companies Complying with IASs/IFRSs: The Cases of France, Germany, and the UK," The International Journal of Accounting, Elsevier, vol. 49(2), pages 231-247.
    15. Elkins, Hamilton & Entwistle, Gary & Schmidt, Regan N., 2021. "The influence of opportunistic capital structure disclosure in international financial reporting on nonprofessional investors," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 42(C).
    16. Alon, Anna & Dwyer, Peggy D., 2014. "Early Adoption of IFRS as a Strategic Response to Transnational and Local Influences," The International Journal of Accounting, Elsevier, vol. 49(3), pages 348-370.
    17. Bilal JIBAI, 2018. "Modernization of the General Reporting Framework for Accomplishing Corporate Governance Requirements," REVISTA DE MANAGEMENT COMPARAT INTERNATIONAL/REVIEW OF INTERNATIONAL COMPARATIVE MANAGEMENT, Faculty of Management, Academy of Economic Studies, Bucharest, Romania, vol. 19(3), pages 252-263, July.
    18. Valentin Burca & Teodor-Florin Cilan, 2013. "Multinational’s Influence in Decision to Adopt IAS/IFRS," Annals of the University of Petrosani, Economics, University of Petrosani, Romania, vol. 13(1), pages 35-48.
    19. Raffaele Fiume & Tiziano Onesti & Valerio Pieri, 2013. "Dialogue with standard setters," FINANCIAL REPORTING, FrancoAngeli Editore, vol. 2013(3-4), pages 169-189.
    20. Palea, Vera, 2018. "Financial reporting for sustainable development: Critical insights into IFRS implementation in the European Union," Accounting forum, Elsevier, vol. 42(3), pages 248-260.
    21. J. Christiaens & C. Vanhee & F. Manes-Rossi & N. Aversano, 2013. "The Effect of IPSAS on Reforming Governmental Financial Reporting: an International Comparison," Working Papers of Faculty of Economics and Business Administration, Ghent University, Belgium 13/845, Ghent University, Faculty of Economics and Business Administration.
    22. Gross, Christian & Perotti, Pietro, 2017. "Output-based measurement of accounting comparability: A survey of empirical proxies," Journal of Accounting Literature, Elsevier, vol. 39(C), pages 1-22.
    23. Elena Barbu & Pascal Dumontier & Niculae Feleagă & Liliana Feleagă, 2011. "Mandatory environmental disclosures by companies complying with IAS/IFRS: The case of France, Germany and the UK," Post-Print halshs-00658734, HAL.

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