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International financial reporting standards — credible and reliable? An overview · Study

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ArticleInternational financial reporting standards — credible and reliable? An overview

Fatima A. Alali2010

Article2010

International financial reporting standards — credible and reliable? An overview

Fatima A. Alali

55 citations·0/0 files stored·Advances in Accounting

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Accounting Theory and Financial Reporting Auditing, Earnings Management, Governance Accounting and Financial Management

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References

2008International Accounting Standards and Accounting Quality 2008Mandatory IFRS Reporting around the World: Early Evidence on the Economic Consequences 2006International Financial Reporting Standards (IFRS): pros and cons for investors 2009Market Reaction to the Adoption of IFRS in Europe 2011International Accounting Standards Board (IASB)2005The introduction of International Accounting Standards in Europe: Implications for international convergence 2002“Political” Lobbying on Proposed Standards: A Challenge to the IASB 2005The adoption of International Accounting Standards in the European Union

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2017‘Says who?’ liquid authority and interpretive control in transnational regulatory regimes 2023Influence and behaviour of the new standard setters in the sustainability reporting arena: implications for the Global Reporting Initiative’s current position 2015The Impact of Lease Capitalisation on Financial Statements and Key Ratios: Evidence from Australia 2016IFRS adoption in ASEAN countries 2014Preparedness for and perception of IFRS for SMEs: evidence from Turkey

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2013Potential Adoption of IFRS by the United States: A Critical Viewarticle · 7 shared references 2010The Impact of Mandatory IFRS Adoption on Equity Valuation of Accounting Numbers for Security Investors in the EUarticle · 6 shared references 2011IFRS Policy Changes and the Continuation of National Patterns of IFRS Practicearticle · 5 shared references 2012The Impact of Mandatory IFRS Adoption on Accounting Quality: Evidence from Australiaarticle · 5 shared references 2009Global Accounting Convergence and the Potential Adoption of IFRS by the United States: An Analysis of Economic and Policy Factorspreprint · 5 shared references 2016IFRS and accounting quality: legal origin, regional, and disclosure impactsarticle · 5 shared references

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Year2010

Typearticle

Published2010-02-22

VenueAdvances in Accounting

ISSN-L0882-6110

Languageen

Citations55

Files0 public / 0

ShelfAccounting Theory and Financial Reporting

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doi10.1016/j.adiac.2010.02.001

openalex_workW1965643289

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2012Do accounting standards matter to financial analysts? An empirical analysis of the effect of cross-listing from different accounting standards regimes on analyst following and forecast error