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Empirical-Analysis Of International Accounting Principles

Citations

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Cited by:

  1. Locke, Joanne & Perera, Hector, 2001. "The intellectual structure of international accounting in the early 1990s," The International Journal of Accounting, Elsevier, vol. 36(2), pages 223-249, May.
  2. Salter, Stephen B., 1998. "Corporate financial disclosure in emerging markets: Does economic development matter?," The International Journal of Accounting, Elsevier, vol. 33(2), pages 211-234.
  3. Falk, Haim, 1999. "International Accounting, by Frederick D.S. Choi, Carol Ann Frost and Gary K. Meek, Prentice-Hall, Upper Saddle River, NJ, 1999, 3rd edition, xvi+478 pp," The International Journal of Accounting, Elsevier, vol. 34(4), pages 617-621, 010.
  4. Rodríguez García, Martha del Pilar & Cortez Alejandro, Klender Aimer & Méndez Sáenz, Alma Berenice & Garza Sánchez, Héctor Horacio, 2017. "Does an IFRS adoption increase value relevance and earnings timeliness in Latin America?," Emerging Markets Review, Elsevier, vol. 30(C), pages 155-168.
  5. Jose Lainez & Jose Jarne & Susana Callao, 1999. "The Spanish accounting system and international accounting harmonization," European Accounting Review, Taylor & Francis Journals, vol. 8(1), pages 93-113.
  6. Flanigan, Mary A. & Tondkar, Rasoul H. & Andrews, Robert L., 1999. "An Empirical Investigation of Factors Affecting the Selection of Markets for Foreign Bond Issues," The International Journal of Accounting, Elsevier, vol. 34(1), pages 71-92.
  7. Serrano Cinca, C. & Mar Molinero, C. & Gallizo Larraz, J.L., 2005. "Country and size effects in financial ratios: A European perspective," Global Finance Journal, Elsevier, vol. 16(1), pages 26-47, August.
  8. 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.
  9. Hora, Judith A. & Tondkar, Rasoul H. & McEwen, Ruth Ann, 2003. "Effect of foreign GAAP earnings and Form 20-F reconciliations on revisions of analysts' forecasts," The International Journal of Accounting, Elsevier, vol. 38(1), pages 71-93.
  10. Saeede Safari, 2021. "A Study of the Iranian Economic Growth by Using the Balance of Payments Constrained Growth Model," European Journal of Economics and Business Studies Articles, Revistia Research and Publishing, vol. 6, September.
  11. Ding, Yuan & Jeanjean, Thomas & Stolowy, Herve, 2005. "Why do national GAAP differ from IAS? The role of culture," The International Journal of Accounting, Elsevier, vol. 40(4), pages 325-350.
  12. Elad, Charles & Shah, Neeta & Agyeman, Charles, 2023. "Accounting classification in the era of International Financial Reporting Standards: The case of Africa," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 51(C).
  13. Christopher Nobes, 1998. "The future shape of harmonization: some responses," European Accounting Review, Taylor & Francis Journals, vol. 7(2), pages 323-330.
  14. Gordon, Elizabeth A. & Gotti, Giorgio & Ho, Joanna H. & Mora, Araceli & Morris, Richard D., 2019. "Commentary: Where is International Accounting Research Going? Issues Needing Further Investigation," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 37(C).
  15. Doupnik, Timothy S. & Richter, Martin, 2003. "Interpretation of uncertainty expressions: a cross-national study," Accounting, Organizations and Society, Elsevier, vol. 28(1), pages 15-35, January.
  16. Jones, Stewart & Finley, Aimee, 2011. "Have IFRS made a difference to intra-country financial reporting diversity?," The British Accounting Review, Elsevier, vol. 43(1), pages 22-38.
  17. David Park & Ron Dagwell, 1996. "Information Deficiencies in the Reporting of Litigation Loss Contingencies," Australian Accounting Review, CPA Australia, vol. 6(11), pages 66-73, March.
  18. Evi Neophytou & Cecilio Mar Molinero, 2004. "Predicting Corporate Failure in the UK: A Multidimensional Scaling Approach," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 31(5‐6), pages 677-710, June.
  19. Silvia Rossetti & Roberto Verona, 2017. "International Differences in IFRS Policy Choice and the Persistence of Accounting Classification: The Case of China," International Journal of Business and Management, Canadian Center of Science and Education, vol. 12(2), pages 1-27, January.
  20. Hanne Böckem & Anne d’Arcy, 1999. "Evolution of (International) Accounting Systems Critical Assessment of the Environmental Determinism Theory with an Application to Tax Influences," Schmalenbach Journal of Business Research, Springer, vol. 51(1), pages 60-76, January.
  21. Haim Falk, 1994. "International Accounting: A Quest for Research," Contemporary Accounting Research, John Wiley & Sons, vol. 11(1), pages 595-615, June.
  22. Elena Barbu, 2005. "Une Meilleure Connaissance De L'Environnement Comptable : Condition Sine Qua Non D'Une Meilleure Comprehension De L'Harmonisation Comptable Internationale," Post-Print halshs-00581120, HAL.
  23. Roberts, Alan, 1995. "The very idea of classification in international accounting," Accounting, Organizations and Society, Elsevier, vol. 20(7-8), pages 639-664.
  24. Cecilio Mar-Molinero & Carlos Serrano-Cinca, 2001. "Bank failure: a multidimensional scaling approach," The European Journal of Finance, Taylor & Francis Journals, vol. 7(2), pages 165-183.
  25. d'Arcy, Anne, 2001. "Accounting classification and the international harmonisation debate -- an empirical investigation," Accounting, Organizations and Society, Elsevier, vol. 26(4-5), pages 327-349.
  26. Nobes, Christopher & Stadler, Christian, 2013. "How arbitrary are international accounting classifications? Lessons from centuries of classifying in many disciplines, and experiments with IFRS data," Accounting, Organizations and Society, Elsevier, vol. 38(8), pages 573-595.
  27. Chamisa, Edward E., 2000. "The Relevance and Observance of the IASC Standards in Developing Countries and the Particular Case of Zimbabwe," The International Journal of Accounting, Elsevier, vol. 35(2), pages 267-286, July.
  28. Chen, Charles J.P. & Ding, Yuan & Xu, Bin, 2014. "Convergence of accounting standards and foreign direct investment," The International Journal of Accounting, Elsevier, vol. 49(1), pages 53-86.
  29. Heidhues, Eva & Patel, Chris, 2011. "A critique of Gray's framework on accounting values using Germany as a case study," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 22(3), pages 273-287.
  30. Christopher Nobes, 2008. "Accounting Classification in the IFRS Era," Australian Accounting Review, CPA Australia, vol. 18(3), pages 191-198, September.
  31. Murphy, Ann B., 2000. "The Impact of Adopting International Accounting Standards on the Harmonization of Accounting Practices," The International Journal of Accounting, Elsevier, vol. 35(4), pages 471-493, 010.
  32. repec:ath:journl:tome:33:v:1:y:2014:i:33:p:49-66 is not listed on IDEAS
  33. Bazaz, Mohammed S. & Parameswaran, Ravi & Bordoloi, Bijoy, 1995. "A new approach to the problem of harmonizing international accounting reports," Global Finance Journal, Elsevier, vol. 6(2), pages 155-173.
  34. Murphy, Ann B., 1999. "Firm Characteristics of Swiss Companies that Utilize International Accounting Standards," The International Journal of Accounting, Elsevier, vol. 34(1), pages 121-131.
  35. Isabel Costa Lourenço & Raquel Sarquis & Manuel Castelo Branco & Nuno Magro, 2018. "International Differences in Accounting Practices Under IFRS and the Influence of the US," Australian Accounting Review, CPA Australia, vol. 28(4), pages 468-481, December.
  36. repec:idb:brikps:197 is not listed on IDEAS
  37. Zeghal, Daniel & Mhedhbi, Karim, 2006. "An analysis of the factors affecting the adoption of international accounting standards by developing countries," The International Journal of Accounting, Elsevier, vol. 41(4), pages 373-386, 012.
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