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Making Accounting More International: Why, How, And How Far Will It Go?

Citations

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Cited by:

  1. van Lent, L.A.G.M., 1999. "Incomplete contracting theory in empirical accounting research," Other publications TiSEM 088f797d-9fa4-4081-98f4-1, Tilburg University, School of Economics and Management.
  2. Ray Ball, 2009. "Market and Political/Regulatory Perspectives on the Recent Accounting Scandals," Journal of Accounting Research, Wiley Blackwell, vol. 47(2), pages 277-323, May.
  3. Wafaa Salah & Abdallah Abdel-Salam, 2019. "The Effects of International Financial Reporting Standards on Financial Reporting Quality," Athens Journal of Business & Economics, Athens Institute for Education and Research (ATINER), vol. 5(3), pages 221-242, July.
  4. Philip Brown & Greg Clinch, 1998. "Global Harmonisation of Accounting Standards: What Research into Capital Markets Tells Us," Australian Accounting Review, CPA Australia, vol. 8(15), pages 21-29, May.
  5. John Preiato & Philip Brown & Ann Tarca, 2015. "A Comparison of Between-Country Measures of Legal Setting and Enforcement of Accounting Standards," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 42(1-2), pages 1-50, January.
  6. Bernard Olivero & Nadia Sbei Trabelsi, 2008. "Analyse De L'Effet Des Impots Differes Sur Le Contenu Informationnel Du Resultat : Cas Des Firmes Utilisant Les Normes Internationales Et Les Normes Americaines," Post-Print halshs-00525821, HAL.
  7. Gomez Biscarri, Javier & Lopez Espinosa, German, 2008. "The influence of differences in accounting standards on empirical pricing models: An application to the Fama-French model," Journal of Multinational Financial Management, Elsevier, vol. 18(4), pages 369-388, October.
  8. repec:dau:papers:123456789/3507 is not listed on IDEAS
  9. repec:dau:papers:123456789/2814 is not listed on IDEAS
  10. Demirguc-Kunt, Asli & Maksimovic, Vojislav, 1999. "Institutions, financial markets, and firm debt maturity," Journal of Financial Economics, Elsevier, vol. 54(3), pages 295-336, December.
  11. Chinmoy Ghosh & Mingwei Liang & Milena T Petrova, 2020. "The Effect of Fair Value Method Adoption: Evidence from Real Estate Firms in the EU," The Journal of Real Estate Finance and Economics, Springer, vol. 60(1), pages 205-237, February.
  12. Rahman, Asheq & Yammeesri, Jira & Perera, Hector, 2010. "Financial reporting quality in international settings: A comparative study of the USA, Japan, Thailand, France and Germany," The International Journal of Accounting, Elsevier, vol. 45(1), pages 1-34, March.
  13. Nicolai JIERI, 2021. "Risk Assessment And Relevant Procedures In Order To Mitigate The Risks For The Revenue Recognized In Line With Ifrs 15," European Journal of Accounting, Finance & Business, "Stefan cel Mare" University of Suceava, Romania - Faculty of Economics and Public Administration, West University of Timisoara, Romania - Faculty of Economics and Business Administration, vol. 17(27), pages 41-47, October.
  14. Francesco De Luca & Jenice Prather-Kinsey, 2018. "Legitimacy theory may explain the failure of global adoption of IFRS: the case of Europe and the U.S," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 22(3), pages 501-534, September.
  15. Ross H. Taplin, 2017. "Measuring the Comparability of Company Accounts Conditionally: A Research Note," Abacus, Accounting Foundation, University of Sydney, vol. 53(4), pages 527-542, December.
  16. Ball, Ray & Robin, Ashok & Wu, Joanna Shuang, 2003. "Incentives versus standards: properties of accounting income in four East Asian countries," Journal of Accounting and Economics, Elsevier, vol. 36(1-3), pages 235-270, December.
  17. Armstrong, Christopher & Barth, Mary E. & Jagolinzer, Alan D. & Riedl, Edward J., 2006. "Market Reaction to Events Surrounding the Adoption of IFRS in Europe," Research Papers 1937, Stanford University, Graduate School of Business.
  18. Gabrielle Wanzenried, 2002. "Capital Structure Dynamics in UK and Continental Europe," Diskussionsschriften dp0209, Universitaet Bern, Departement Volkswirtschaft.
  19. David Procházka, 2015. "Is a Full International Accounting Convergence Desirable? [Je žádoucí úplná konvergence účetního výkaznictví?]," Český finanční a účetní časopis, Prague University of Economics and Business, vol. 2015(3), pages 7-23.
  20. Barth, Mary E. & Clinch, Greg & Shibano, Toshi, 1999. "International accounting harmonization and global equity markets1," Journal of Accounting and Economics, Elsevier, vol. 26(1-3), pages 201-235, January.
  21. Sato, Shun & Takeda, Fumiko, 2017. "IFRS Adoption and Stock Prices of Japanese Firms in Governance System Transition," The International Journal of Accounting, Elsevier, vol. 52(4), pages 319-337.
  22. Christopher S. Armstrong & Mary E. Barth & Alan D. Jagolinzer & Edward J. Riedl, 2008. "Market Reaction to the Adoption of IFRS in Europe," Harvard Business School Working Papers 09-032, Harvard Business School.
  23. Changwony, Frederick Kibon & Paterson, Audrey S., 2019. "Accounting practice, fiscal decentralization and corruption," The British Accounting Review, Elsevier, vol. 51(5).
  24. Siriluck Sutthachai & Terence E. Cooke, 2009. "An Analysis of Thai Financial Reporting Practices and the Impact of the 1997 Economic Crisis," Abacus, Accounting Foundation, University of Sydney, vol. 45(4), pages 493-517, December.
  25. repec:dau:papers:123456789/1644 is not listed on IDEAS
  26. Anderson, Christopher W., 1999. "Financial contracting under extreme uncertainty:: an analysis of Brazilian corporate debentures," Journal of Financial Economics, Elsevier, vol. 51(1), pages 45-84, January.
  27. Lawrence White, 2002. "Globalized Securities Markets and Accounting: How Many Standards?," Working Papers 02-11, New York University, Leonard N. Stern School of Business, Department of Economics.
  28. Jayaraman, Sudarshan, 2012. "The effect of enforcement on timely loss recognition: Evidence from insider trading laws," Journal of Accounting and Economics, Elsevier, vol. 53(1), pages 77-97.
  29. Karl A. Muller & Edward J. Riedl & Thorsten Sellhorn, 2008. "Consequences of Voluntary and Mandatory Fair Value Accounting: Evidence Surrounding IFRS Adoption in the EU Real Estate Industry," Harvard Business School Working Papers 09-033, Harvard Business School.
  30. Arthur Joseph Avwokeni, 2016. "Does IFRS Detract from Social Disclosure in Corporate Annual Report and Accounts? Evidence from Nigeria," Acta Universitatis Danubius. OEconomica, Danubius University of Galati, issue 12(5), pages 82-95, OCTOBER.
  31. Karl A. Muller, III & Edward J. Riedl & Thorsten Sellhorn, 2011. "Mandatory Fair Value Accounting and Information Asymmetry: Evidence from the European Real Estate Industry," Management Science, INFORMS, vol. 57(6), pages 1138-1153, June.
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