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Have IFRS made a difference to intra-country financial reporting diversity?

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References

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2005A commentary on issues relating to the enforcement of International Financial Reporting Standards in the EU146 cited

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2000Evaluating the statistical significance of de facto accounting harmonization: a study of European global players141 cited

1992EC Accounting Harmonisation: An Empirical Study of Measurement Practices in France, Germany and the UK133 cited

Cited by

2013The costs and benefits of IFRS implementation in the UK and Italy75 cited
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2021Challenges for a climate risk disclosure mandate47 cited
2013The Value Relevance of Direct Cash Flows under International Financial Reporting Standards46 cited
2015Waves of Global Standardization: Small Practitioners' Resilience and Intra-Professional Fragmentation within the Accounting Profession46 cited
2013Some Observations on Research on the Benefits to Nations of Adopting IFRS38 cited
2021Value relevance of accounting information during IFRS convergence period: comparative evidence between India and Indonesia33 cited
2021Meta‐analysis of the Impact of Adoption of IFRS on Financial Reporting Comparability, Market Liquidity, and Cost of Capital33 cited
2014Does transition to IFRS substantially affect key financial ratios in shareholder-oriented common law regimes? Evidence from the UK33 cited
2013The effects of mandatory IFRS adoption: A review of evidence based on accounting standard setting criteria32 cited
2012Voluntary IFRS disclosures: evidence from the transition from UK GAAP to IFRSs32 cited
2019Mandatory adoption of IFRS in Latin America: A boon or a bias30 cited
2014Preparedness for and perception of IFRS for SMEs: evidence from Turkey29 cited
2013Information Disclosure and Stock Liquidity: Evidence from B orsa I taliana24 cited