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Harmonization, Comparability, and Fair Value Accounting

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References

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Cited by

2010Why Consistency of Accounting Standards Matters: A Contribution to the Rules‐Versus‐Principles Debate in Financial Reporting69 cited
2007The contribution of international accounting standards to implementing NPM in developing and developed countries45 cited
2015Value-relevance of Earnings and Book Value Over the Institutional Transition in China: The Suitability of Fair Value Accounting in This Emerging Market44 cited
2024Regulating Sustainability Reporting in Europe: De Jure Harmonisation or De Facto Standardisation?38 cited
2013The effects of mandatory IFRS adoption: A review of evidence based on accounting standard setting criteria32 cited
2017Accounting reforms and conservatism in earnings: Empirical evidence from listed Chinese companies29 cited

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2010

Consequences of Fair Value Accounting for Financial Instruments in the Developing Countries: The Case of the Banking Sector in Jordan

28 cited

2012Fair Value Measurement in Financial Reporting26 cited

2025Climate change and Task Force on Climate-related Financial Disclosures (TCFD) reports. A comparison between Italy and Spain26 cited

2020Understanding accounting discretion in China: An analysis of fair value reporting for investment property20 cited

2021Managerial discretion and the comparability of fair value estimates15 cited

2011A Retrospective View Of The IFRS Conceptual Path And Treatment Of Fair Value Measurements In Financial Reporting15 cited

2019The (un)suitability of fair-value accounting in emerging economies: the case of Vietnam14 cited

2011Accounting Harmonization Measurement: Case of Emerging CEE Countries13 cited