References

• 1975Mail Surveys and Response Rates: A Literature Review855 cited
• 2010Does Mandatory Adoption of International Financial Reporting Standards in the European Union Reduce the Cost of Equity Capital?787 cited
• 2003Principles-Based Accounting Standards582 cited
• 2006Economic Benefits of Adopting IFRS or US‐GAAP – Have the Expected Cost of Equity Capital Really Decreased?412 cited
• 2006Principles‐ versus rules‐based accounting standards: the FASB's standard setting strategy269 cited
• 2005Rules-Based Standards and the Lack of Principles in Accounting149 cited
• 2009IFRS and the Accounting Consensus113 cited
• 2009The Voluntary Adoption of Internationally Recognized Accounting Standards and Firm Internal Performance Evaluation113 cited
• 2009The European-U.S. “GAAP Gap”: IFRS to U.S. GAAP Form 20-F Reconciliations96 cited
• 2009Response to the U.S. Securities and Exchange’s Proposed Rule: Roadmap for the Potential Use of Financial Statements Prepared in Accordance with International Financial Reporting Standards by U.S. Issuers86 cited
• 2008A Perspective on the SEC’s Proposal to Accept Financial Statements Prepared in Accordance with International Financial Reporting Standards (IFRS) without Reconciliation to U.S. GAAP55 cited
• 2008Response to the SEC Release: Acceptance from Foreign Private Issuers of Financial Statements Prepared in Accordance with International Financial Reporting Standards without Reconciliation To U.S. GAAP File No. S7–13–0753 cited
• 2007