References

• 2003Disclosure Practices, Enforcement of Accounting Standards, and Analysts' Forecast Accuracy: An International Study1,266 cited
• 2007IFRS Adoption and Accounting Quality: A Review915 cited
• 2008Do accounting standards matter? An exploratory analysis of earnings management before and after IFRS adoption731 cited
• 2003Comparative International Accounting720 cited
• 2001Domestic Accounting Standards, International Accounting Standards, and the Predictability of Earnings706 cited
• 1981Comparative International Accounting672 cited
• 2005Earnings management under German GAAP versus IFRS672 cited
• 2007Differences between domestic accounting standards and IAS: Measurement, determinants and implications546 cited
• 2006Implementing IFRS from the perspective of EU publicly traded companies363 cited
• 2005The introduction of International Accounting Standards in Europe: Implications for international convergence353 cited
• 2007Some obstacles to global financial reporting comparability and convergence at a high level of quality350 cited
• 2005Voluntary adoption of non-local GAAP in the European Union: A study of determinants and consequences349 cited
• 2004Convergence with IFRS in an expanding Europe: progress and obstacles identified by large accounting firms’ survey278 cited
• 2003Accounting Policy Disclosures and Analysts' Forecasts