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Libya’s IAS/IFRS Adoption and Accounting Quality: What Lessons from the European Union Experience
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Libya’s IAS/IFRS Adoption and Accounting Quality: What Lessons from the European Union Experience (2014)Libya’s IAS/IFRS Adoption and Accounting …Are IFRS-based and US GAAP-based accounting amounts comparable? 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References

  • 2003Earnings management and investor protection: an international comparison5,395 cited
  • 2008International Accounting Standards and Accounting Quality3,050 cited
  • 2009Market Reaction to the Adoption of IFRS in Europe871 cited
  • 2007Financial statement effects of adopting international accounting standards: the case of Germany831 cited
  • 2001Infrastructure Requirements for an Economically Efficient System of Public Financial Reporting and Disclosure811 cited
  • 2012Are IFRS-based and US GAAP-based accounting amounts comparable?795 cited
  • 2005International Accounting Standards and Accounting Quality734 cited
  • 2001Domestic Accounting Standards, International Accounting Standards, and the Predictability of Earnings706 cited
  • 2005Earnings management under German GAAP versus IFRS672 cited
  • 1998Towards a General Model of the Reasons for International Differences in Financial Reporting644 cited
  • 1981International Accounting and Multinational Enterprises548 cited
  • 2001Thirty years of social accounting, reporting and auditing: what (if anything) have we learnt?502 cited
  • 1994The Value Relevance of German Accounting Measures: An Empirical Analysis465 cited
  • 2004Earnings Management and Investor Protection: An International Comparison460 cited

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  • 2010Global Accounting Convergence and the Potential Adoption of IFRS by the U.S. (Part I): Conceptual Underpinnings and Economic Analysis452 cited
  • 2007Adoption of IFRS in Spain: Effect on the comparability and relevance of financial reporting439 cited
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