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The relevance of International Financial Reporting Standards to a developing country: Evidence from Kazakhstan
13 references·16 citing·37 second hop
The relevance of International Financial Reporting Standards to a developing country: Evidence from Kazakhstan (2007)The relevance of International Financial …Why do national GAAP differ from IAS? The role of culture (2005)Why do national GAAP differ f…Case Study Research (2004)Case Study ResearchThe Relevance and Observance of the IASC Standards in Developing Countries and the Particular Case of Zimbabwe (2000)The Relevance and Observance …Towards a General Model of the Reasons for International Differences in Financial Reporting (1998)Towards a General Model of th…Cultural Influence on the Development of Accounting Systems Internationally: A Test of Gray's [1988] Theory (1995)Cultural Influence on the Dev…Management research: An introduction (1992)Management research: An intro…Towards a Theory of Cultural Influence on the Development of Accounting Systems Internationally (1988)Towards a Theory of Cultural …Cultural dimensions in management and planning (1984)Cultural dimensions in manage…The impact of disclosure and measurement practices on international accounting classifications**This article is reprinted, with permission, from The Accounting Review (July, 1980) pp 426–450 (1983)The impact of disclosure and …A JUDGEMENTAL INTERNATIONAL CLASSIFICATION OF FINANCIAL REPORTING PRACTICES (1983)A JUDGEMENTAL INTERNATIONAL C…International Accounting and Multinational Enterprises (1981)International Accounting and …Comparative International Accounting (1981)Comparative International Acc…An Economic Overview (1977)An Economic OverviewWhy Do African Countries Adopt IFRS? 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References

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  • 1992Management research: An introduction3,049 cited
  • 1988Towards a Theory of Cultural Influence on the Development of Accounting Systems Internationally1,862 cited
  • 1984Cultural dimensions in management and planning1,473 cited
  • 1981Comparative International Accounting672 cited
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  • 2013The impact of IFRS on accounting quality: Evidence from Greece151 cited

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  • 2015Real and Accrual‐Based Earnings Management in the Pre‐ and Post‐IFRS Periods: Evidence from China129 cited
  • 2014Countries’ adoption of the International Financial Reporting Standard for Small and Medium-sized Entities (IFRS for SMEs) – early empirical evidence118 cited
  • 2013Relationships between national economic culture, institutions, and accounting: Implications for IFRS117 cited
  • 2015International financial reporting standards and foreign direct investment: The case of Africa111 cited
  • 2015Issues in the adoption of international financial reporting standards (IFRS) for small and medium-sized enterprises (SMES)110 cited
  • 2014The Development of Accounting Regulation in Iraq and the IFRS Adoption Decision: An Institutional Perspective95 cited
  • 2010The relevance of IFRS to an emerging market: evidence from Greece91 cited
  • 2015IFRS adoption strategies and theories of economic development78 cited
  • 2012Perceptions and knowledge of accounting professionals on IFRS for SMEs: Evidence from Turkey77 cited
  • 2018The macroeconomic determinants of the adoption of IFRS for SMEs69 cited
  • 2013How arbitrary are international accounting classifications? Lessons from centuries of classifying in many disciplines, and experiments with IFRS data69 cited
  • 2017The Challenge of Setting Standards for a Worldwide Constituency: Research Implications from the IASB’s Early History69 cited
  • 2018IFRS and institutional work in the accounting domain62 cited
  • 2020Why Do African Countries Adopt IFRS? An Institutional Perspective52 cited
  • 2015Adopting International Financial Reporting Standards for Small and Medium‐sized Enterprises46 cited