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Observations on measuring the differences between domestic accounting standards and IAS · Study

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ArticleObservations on measuring the differences between domestic accounting standards and IAS

Christopher William Nobes2009

Article2009

Observations on measuring the differences between domestic accounting standards and IAS

Christopher William Nobes

42 citations·0/0 files stored·Journal of Accounting and Public Policy

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

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References

1998Law and Finance 1997Legal Determinants of External Finance 2003Earnings management and investor protection: an international comparison 2000The information content of stock markets: why do emerging markets have synchronous stock price movements?2006International Differences in the Cost of Equity Capital: Do Legal Institutions and Securities Regulation Matter?1998Towards a General Model of the Reasons for International Differences in Financial Reporting 2007Differences between domestic accounting standards and IAS: Measurement, determinants and implications 1983The 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

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2021International differences in the CEO gender pay gap 2011MARKET REACTION TO MANDATORY IFRS ADOPTION: EVIDENCE FROM POLAND 2015IFRS and Secrecy: Assessing Accounting Value Relevance Across Africa 2015National institutional factors and IFRS Implementation in Europe

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Year2009

Typearticle

Published2009-02-24

VenueJournal of Accounting and Public Policy

ISSN-L0278-4254

Languageen

Citations42

Files0 public / 0

ShelfAuditing, Earnings Management, Governance

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doi10.1016/j.jaccpubpol.2009.01.003

openalex_workW2058032611

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