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Monitoring Compliance with IFRS: Some Insights from the French Regulatory System
16 references·3 citing·41 second hop
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this work references cited by second hop

References

  • 2003Earnings management and investor protection: an international comparison5,395 cited
  • 1996How to Conduct Your Own Survey1,927 cited
  • 2003Disclosure Practices, Enforcement of Accounting Standards, and Analysts' Forecast Accuracy: An International Study1,266 cited
  • 2003Comparative International Accounting720 cited
  • 1981Comparative International Accounting672 cited
  • 2003Compliance with the Disclosure Requirements of Germany's New Market: IAS Versus US GAAP325 cited
  • 2000Disclosure Level and Compliance with IASs: A Comparison of Companies With and Without U.S. Listings and Filings235 cited
  • 1999Acceptance and Observance of International Accounting Standards: An Empirical Study of Companies Claiming to Comply with IASs206 cited
  • 2001Disclosure Level and Compliance with IASs: A Comparison of Companies with and without U.S. Listings and Filings154 cited
  • 2005A commentary on issues relating to the enforcement of International Financial Reporting Standards in the EU146 cited
  • 2001The characteristics of firms subject to adverse rulings by the Financial Reporting Review Panel123 cited
  • 1998International accounting120 cited
  • 2000Assessing the Acceptability of International Accounting Standards in the US: An Empirical Study of the Materiality of US GAAP Reconciliations by Non-US Companies Complying with IASC Standards117 cited
  • 1999

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A Regional Study Of Listed Companies' Compliance with International Accounting Standards
111 cited
  • 2002Observance of International Accounting Standards: Factors Explaining Noncompliance70 cited
  • 2002Disclosure (discernibility) and compliance of accounting policies: Asia-Pacific evidence68 cited
  • Cited by

    • 2006True and Fair View Revisited – A Reply to Alexander and Nobes23 cited
    • 2008Accounting for Business Combinations - The Consequences of IFRS Adoption for UK Listed Companies18 cited
    • 2013Managerial Incentives and Earnings Management : An Empirical Examination of the Income Smoothing in the Nordic Banking Industry15 cited