Profit Measurement and UK Accounting Standards: A Case of Increasing Disharmony in Relation to US GAAP and IASs
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DOI: 10.1080/00014788.1998.9728909
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- Maroney, James J. & McGarry, Clodagh & Ó hÓgartaigh, Ciarán, 2008. "Familiarity, home bias and investors’ reactions to 20-F reconciliation gains and losses and perceptions of the quality of accounting principles," The British Accounting Review, Elsevier, vol. 40(2), pages 103-122.
- Ioannis Tsalavoutas & Lisa Evans, 2010. "Transition to IFRS in Greece: financial statement effects and auditor size," Managerial Auditing Journal, Emerald Group Publishing, vol. 25(8), pages 814-842, September.
- Stephen Zeff & David Hatherly & T. Cooke & Colin Clubb, 1998. "Book Reviews," Accounting and Business Research, Taylor & Francis Journals, vol. 29(1), pages 87-92.
- Iatridis, George, 2012. "Hedging and earnings management in the light of IFRS implementation: Evidence from the UK stock market," The British Accounting Review, Elsevier, vol. 44(1), pages 21-35.
- Visani, Franco & Di Lascio, F. Marta L. & Gardini, Silvia, 2020.
"The impact of institutional and cultural factors on the use of non-GAAP financial measures. International evidence from the oil and gas industry,"
Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 40(C).
- Franco Visani & F. Marta L. Di Lascio & Silvia Gardini, 2017. "The impact of institutional and cultural factors on the use ofnon-GAAP financial measures. International evidence fromthe oil and gas industry," BEMPS - Bozen Economics & Management Paper Series BEMPS41, Faculty of Economics and Management at the Free University of Bozen.
- Salma Damak-Ayadi, 2007. "De L'Efficacite Des Mesures De Convergence Pour Preparer Le Passage Aux Ias/Ifrs En France," Post-Print halshs-00544879, HAL.
- Niamh Brennan & Claire Marston, 1999. "A comparative analysis of required financial disclosures in US, UK and international accounting standards," Open Access publications 10197/2969, Research Repository, University College Dublin.
- Sugiyama, Sachiko & Islam, Jesmin, 2016. "Empirical findings from the reconciliations in the first IFRS compliant reports prepared by Japanese-owned subsidiaries in Australia," Advances in accounting, Elsevier, vol. 35(C), pages 143-158.
- 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.
- Street, Donna L. & Nichols, Nancy B. & Gray, Sidney J., 2000. "Assessing the Acceptability of International Accounting Standards in the US: An Empirical Study of the Materiality of US GAAP Reconciliations by Non-US Companies Complying with IASC Standards," The International Journal of Accounting, Elsevier, vol. 35(1), pages 27-63, March.
- Dunk, Alan S. & Kilgore, Alan, 2000. "The Reintroduction of the True and Fair Override and Harmonization with IASC Standards in Australia: Lessons from the EU and Implications for Financial Reporting and International Trade," The International Journal of Accounting, Elsevier, vol. 35(2), pages 213-226, July.
- Whittington, Mark, 2000. "Problems in Comparing Financial Performance Across International Boundaries: A Case Study Approach," The International Journal of Accounting, Elsevier, vol. 35(3), pages 399-413, September.
- David Ashton & Terry Cooke & Mark Tippett, 2003. "An Aggregation Theorem for the Valuation of Equity Under Linear Information Dynamics," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 30(3‐4), pages 413-440, April.
- Artikis, Panagiotis G. & Papanastasopoulos, Georgios A., 2016. "Implications of the cash component of earnings for earnings persistence and stock returns," The British Accounting Review, Elsevier, vol. 48(2), pages 117-133.
- Vassilios‐Christos Naoum & Georgios A. Papanastasopoulos, 2021. "The implications of cash flows for future earnings and stock returns within profit and loss firms," International Journal of Finance & Economics, John Wiley & Sons, Ltd., vol. 26(2), pages 2927-2945, April.
- Peng, Songlan & Tondkar, Rasoul H. & van der Laan Smith, Joyce & Harless, David W., 2008. "Does Convergence of Accounting Standards Lead to the Convergence of Accounting Practices?: A Study from China," The International Journal of Accounting, Elsevier, vol. 43(4), pages 448-468, December.
- repec:dau:papers:123456789/2091 is not listed on IDEAS
- Andreea Gabriela PONORICA & Ahmed H. Juhi AL-SAEDI, 2015. "International Economic Harmonisation," Proceedings of the INTERNATIONAL MANAGEMENT CONFERENCE, Faculty of Management, Academy of Economic Studies, Bucharest, Romania, vol. 9(1), pages 420-431, November.
- George Emmanuel Iatridis, 2012. "Voluntary IFRS disclosures: evidence from the transition from UK GAAP to IFRSs," Managerial Auditing Journal, Emerald Group Publishing, vol. 27(6), pages 573-597, June.
- Doukakis, Leonidas C. & Papanastasopoulos, Georgios A., 2014. "The accrual anomaly in the U.K. stock market: Implications of growth and accounting distortions," Journal of International Financial Markets, Institutions and Money, Elsevier, vol. 32(C), pages 256-277.
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