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Measuring convergence of National Accounting Standards with International Financial Reporting Standards

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Cited by

2007The preparedness of companies to adopt International Financial Reporting Standards: Portuguese evidence87 cited
2011Earnings management induced by tax planning: The case of Portuguese private firms61 cited
2018Institutional Factors and Earnings Management in the Asia-Pacific: Is IFRS Adoption Making a Difference?59 cited
2010

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Measuring the convergence of national accounting standards with international financial reporting standards: The application of fuzzy clustering analysis

59 cited

2017Assessing international accounting harmonization in Latin America56 cited

2014Institutional Change of Accounting Systems: The Adoption of a Regime of Adapted International Financial Reporting Standards52 cited

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2013The Advantages and the Challenges of Adopting IFRS into UAE Stock Market27 cited

2006The globalization of accounting standards: the case of the United Arab Emirates26 cited

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2014IFRS adoption in developing countries: the case of Romania24 cited