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The future shape of harmonization: the EU versus the IASC versus the SEC
2 references·16 citing·54 second hop
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this work references cited by second hop

References

  • 1994Some reflections on ‘The harmonization of accounting within the EU’151 cited
  • 1991Foreign Stock Listings: Benefits, Costs, and the Accounting Policy Dilemma.100 cited

Cited by

  • 2002Measurement of formal harmonization progress:84 cited
  • 2000On the Myth of “Anglo-Saxon” Financial Accounting84 cited
  • 2006Assessing the Effect of the Transition to IFRS on Equity: The Case of the FTSE 10082 cited
  • 2010A critique of Gray's framework on accounting values using Germany as a case study81 cited
  • 2013Control over accounting standards within the European Union: The political controversy surrounding the adoption of IFRS 878 cited
  • 1997The future shape of harmonization: a reply71 cited
  • 2010Contextual issues of the convergence of International Financial Reporting Standards: The case of Germany55 cited
  • 1999Reducing the burden of US GAAP reconciliations by foreign companies listed in the United States: the key question of materiality50 cited
  • 2010Anglo‐American capitalism: the role and potential role of social accounting41 cited
  • 2008Fifty‐Seven Serious Defects in ‘Australian’ IFRS39 cited
  • 2015SEC's acceptance of IFRS-based financial reporting: An examination based in institutional theory35 cited
  • 2008Financial Integration in the EU: the First Phase of EU Endorsement of International Accounting Standards*

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35 cited
  • 2014The adoption of International Financial Reporting Standards in a non-colonized developing country: The case of Nepal32 cited
  • 2017Enron, fair value accounting, and financial crises: a concise history32 cited
  • 2015IFRS Ten Years on: Has the IASB Imposed Extensive Use of Fair Value? Has the EU Learnt to Love IFRS? And Does the Use of Fair Value make IFRS Illegal in the EU?28 cited
  • 1998The future shape of harmonization: some responses28 cited