Citation map · Study

SZodixStudyAcademic Library

Shelves Open access

Study · an open academic library·Metadata from OpenAlex (CC0)·Shelves·OpenAlex metadata, de-duplicated

A comparative analysis of the impact of accounting differences on profits and return on equity

10 references·8 citing·41 second hop

FromToDepth

this work references cited by second hop

References

1989Disclosure in the Corporate Annual Reports of Swedish Companies742 cited
2003Comparative International Accounting720 cited
1981Comparative International Accounting672 cited
1983A JUDGEMENTAL INTERNATIONAL CLASSIFICATION OF FINANCIAL REPORTING PRACTICES354 cited
1983The impact of disclosure and measurement practices on international accounting classifications**This article is reprinted, with permission, from The Accounting Review (July, 1980) pp 426–450211 cited
1980The Impact of International Accounting Differences from a Security-Analysis Perspective: Some European Evidence188 cited
1991A Comparative International Analysis of the Impact of Accounting Principles on Profits: The USA versus the UK, Sweden and The Netherlands109 cited
2004European Financial Reporting99 cited
1983Analyzing Foreign Financial Statements: The Use and Misuse of International Ratio Analysis73 cited
1990International Financial Analysis and Comparative Corporate Performance: The Impact of UK versus US Accounting Principles on Earnings*53 cited

Cited by

2001The explanatory and predictive power of different specifications of the Ohlson (1995) valuation models62 cited
2013The impact of IFRS on net income and equity: evidence from Italian listed companies46 cited
2009Have ‘European’ and US GAAP measures of income and equity converged under IFRS? Evidence from European companies listed in the US

Only edges whose both ends are imported exist here. Widen the year window, or show the whole map. Back to the work

42 cited

2000The effect of accounting diversity on international financial analysis: empirical evidence35 cited

2010Impactos do início da harmonização contábil internacional (lei 11.638/07) nos resultados das empresas abertas23 cited

2015The persistence of international accounting differences as measured on transition to IFRS23 cited

2002Association between Accounting Earnings and Stock Returns as a Measure of Value Relevance of Accounting Standards: Empirical Evidence from the Swiss Market23 cited

2014ASSESSING THE IMPACT OF IFRS ADAPTATION ON EARNINGS MANAGEMENT: AN EMERGING MARKET PERSPECTIVE21 cited