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Cited by

• 2001Lobbying of the International Accounting Standards Committee: The Case of Construction Contracts52 cited
• 1999How wide is the gap between IASC and U.S. GAAP? impact of the IASC comparability project and recent international developments52 cited
• 1998The quest for international accounting harmonization: A review of the standard setting agendas of the IASC, US, UK, Canada, and Australia, 1973–199750 cited
• 2014The Information Content of Stock Prices, Legal Environments, and Accounting Standards: International Evidence44 cited
• 2009Have ‘European’ and US GAAP measures of income and equity converged under IFRS? Evidence from European companies listed in the US42 cited
• 2002The IASC's search for legitimacy: An analysis of the IASC's standing interpretations committee41 cited
• 2007German Reporting Practices: An Analysis of Reconciliations from German Commercial Code to IFRS or US GAAP36 cited
• 2000Discussion of The Economic Consequences of Increased Disclosure34 cited
• 2018Legitimacy theory may explain the failure of global adoption of IFRS: the case of Europe and the U.S.33 cited
• 2004Impact of a Fair Value Financial Reporting System on Insurance Companies: A Survey32 cited
• 2011Financial Statement Effects of Adopting International Accounting Standards: The Case of Greece27 cited
• 2008International financial reporting standards (IFRS) and the development of financial reporting standards in Turkey23 cited