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Have ‘European’ and US GAAP measures of income and equity converged under IFRS? Evidence from European companies listed in the US
16 references·8 citing·45 second hop
Have ‘European’ and US GAAP measures of income and equity converged under IFRS? Evidence from European companies listed in the US (2009)Have ‘European’ and US GAAP measures of i…European Financial Reporting (2004)European Financial ReportingFinancial accounting developments in the European Union: past events and future prospects (2002)Financial accounting developm…“Political” Lobbying on Proposed Standards: A Challenge to the IASB (2002)“Political” Lobbying on Propo…The true and fair view requirement in recent national implementations (2001)The true and fair view requir…Measurement of harmony of financial reporting within and between countries: the case of the Nordic countries (2001)Measurement of harmony of fin…Evaluating the statistical significance of de facto accounting harmonization: a study of European global players (2000)Evaluating the statistical si…Assessing 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 Standards (2000)Assessing the Acceptability o…Profit Measurement and UK Accounting Standards: A Case of Increasing Disharmony in Relation to US GAAP and IASs (1998)Profit Measurement and UK Acc…International Financial Accounting: A Comparative Approach (1998)International Financial Accou…The Iasc-U. S. Comparison Project: A Report on the Similarities and Differences Between Iasc Standards and U. S. Gaap (1997)The Iasc-U. S. Comparison Pro…International accounting harmonization (1995)International accounting harm…The Impact of Accounting Principles on Profits: The US versus Japan (1993)The Impact of Accounting Prin…A Comparative International Analysis of the Impact of Accounting Principles on Profits: The USA versus the UK, Sweden and The Netherlands (1991)A Comparative International A…International Financial Analysis and Comparative Corporate Performance: The Impact of UK versus US Accounting Principles on Earnings* (1990)International Financial Analy…International Accounting and Multinational Enterprises (1981)International Accounting and …The Impact of International Accounting Differences from a Security-Analysis Perspective: Some European Evidence (1980)The Impact of International A…The diffusion of innovation theory and the effects of IFRS adoption by multinational corporations on capital market performance: a cross‐countryanalysis (2021)The diffusion of innovation t…Local implementation of global accounting reform: evidence from a developing country (2020)Local implementation of globa…Firm characteristics and compliance with IAS/IFRS (2019)Firm characteristics and comp…A comparabilidade das escolhas contábeis na mensuração subsequente de ativos imobilizados, de ativos intangíveis e de propriedades para investimento em empresas da América do Sul (2016)A comparabilidade das escolha…The persistence of international accounting differences as measured on transition to IFRS (2015)The persistence of internatio…ASSESSING THE IMPACT OF IFRS ADAPTATION ON EARNINGS MANAGEMENT: AN EMERGING MARKET PERSPECTIVE (2014)ASSESSING THE IMPACT OF IFRS …Non-GAAP adjustments to net income appearing in the earnings releases of the S&P 100: An analysis of frequency of occurrence, materiality and rationale (2013)Non-GAAP adjustments to net i…The effect of IFRS adoption on accounting conservatism – New Zealand perspective (2011)The effect of IFRS adoption o…EUROPEAN ACCOUNTING REVIEW (2006)Overcoming path dependency: path generation in open systems (2007)The Impact of Mandatory IFRS Adoption on Equity Valuation of Accounting Numbers for Security Investors in the EU (2010)The Impact of Mandatory IFRS Adoption on Accounting Quality: Evidence from Australia (2012)An Empirical Evaluation of Accounting Income Numbers (1968)Accounting in its social context: Towards a history of value added in the United Kingdom (1985)On the Usefulness of Earnings and Earnings Research: Lessons and Directions from Two Decades of Empirical Research (1989)An Empirical Analysis of International Accounting Standards, Equity Markets, and Economic Growth in Developing Countries (1995)IAS 39: Where Different Accounting Models Collide (2004)Rationalisation, charisma and accounting professionalisation: perspectives on the intra-professional conflict in Greece, 1993–2001 (2004)Journal of International Business Studies (1975)Journal of business finance and accounting (1978)A JUDGEMENTAL INTERNATIONAL CLASSIFICATION OF FINANCIAL REPORTING PRACTICES (1983)Accounting diversity and firm valuation (1998)The impact of industry-wide and target market environmental hostility on entrepreneurial leadership in mergers and acquisitions (2018)Comparative International Accounting (1981)Measuring International Harmonization and Standardization (1990)Comparative International Accounting (2003)Measuring convergence of National Accounting Standards with International Financial Reporting Standards (2005)Country Effects and Sector Effects on the Harmonization of Accounting Policy Choice (2007)Trends in research on international accounting harmonization (2007)Measuring Harmonisation of Financial Reporting Practice (1988)A Comparison of the Value-Relevance of U.S. Versus Non-U.S. GAAP Accounting Measures Using Form 20-F Reconciliations (1993)International Accounting Differences and Their Relation to Share Prices: Evidence from U.K., Australian, and Canadian Firms* (1996)Does Convergence of Accounting Standards Lead to the Convergence of Accounting Practices? (2008)The European-U.S. “GAAP Gap”: IFRS to U.S. GAAP Form 20-F Reconciliations (2009)Transition to IFRS in Greece: financial statement effects and auditor size (2010)Financial Reporting: An Accounting Revolution. (1982)New issues in corporate finance (1988)VOLUNTARY DISCLOSURES IN AN EMERGING CAPITAL MARKET: SOME EVIDENCE FROM THE ATHENS STOCK EXCHANGE (2004)Worldwide Financial Reporting (2006)The relevance of IFRS to an emerging market: evidence from Greece (2010)The European Commission (2015)A six-country comparison of the use of graphs in annual reports (2001)Corporate Governance in an International Context: legal systems, financing patterns and cultural variables (2005)Intangible asset disclosure in the telecommunications industry (2008)Implementing IFRS from the perspective of EU publicly traded companies (2006)Ownership structure, board composition and corporate voluntary disclosure (2007)A cross-country study on the effects of national culture on earnings management (2008)The political economy of International Accounting Standards (2006)Full Disclosure (2007)The New Global Rulers (2011)Financial disclosure levels and foreign stock exchange listing decisions (1992)Cultural Relevance of Western Accounting Systems to Developing Countries (1995)Earnings Quality in U.K. Private Firms (2004)
this work references cited by second hop

References

  • 1981International Accounting and Multinational Enterprises548 cited
  • 2002“Political” Lobbying on Proposed Standards: A Challenge to the IASB307 cited
  • 2002Financial accounting developments in the European Union: past events and future prospects210 cited
  • 1980The Impact of International Accounting Differences from a Security-Analysis Perspective: Some European Evidence188 cited
  • 2000Evaluating the statistical significance of de facto accounting harmonization: a study of European global players141 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
  • 1991A Comparative International Analysis of the Impact of Accounting Principles on Profits: The USA versus the UK, Sweden and The Netherlands109 cited
  • 1998International Financial Accounting: A Comparative Approach103 cited
  • 2004European Financial Reporting99 cited
  • 1995International accounting harmonization92 cited
  • 1998Profit Measurement and UK Accounting Standards: A Case of Increasing Disharmony in Relation to US GAAP and IASs91 cited
  • 2001Measurement of harmony of financial reporting within and between countries: the case of the Nordic countries80 cited
  • 2001The true and fair view requirement in recent national implementations77 cited

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1997
The Iasc-U. S. Comparison Project: A Report on the Similarities and Differences Between Iasc Standards and U. S. Gaap
60 cited
  • 1993The Impact of Accounting Principles on Profits: The US versus Japan56 cited
  • 1990International Financial Analysis and Comparative Corporate Performance: The Impact of UK versus US Accounting Principles on Earnings*53 cited
  • Cited by

    • 2021The diffusion of innovation theory and the effects of IFRS adoption by multinational corporations on capital market performance: a cross‐countryanalysis28 cited
    • 2020Local implementation of global accounting reform: evidence from a developing country25 cited
    • 2015The persistence of international accounting differences as measured on transition to IFRS23 cited
    • 2016A comparabilidade das escolhas contábeis na mensuração subsequente de ativos imobilizados, de ativos intangíveis e de propriedades para investimento em empresas da América do Sul23 cited
    • 2011The effect of IFRS adoption on accounting conservatism – New Zealand perspective23 cited
    • 2014ASSESSING THE IMPACT OF IFRS ADAPTATION ON EARNINGS MANAGEMENT: AN EMERGING MARKET PERSPECTIVE21 cited
    • 2019Firm characteristics and compliance with IAS/IFRS20 cited
    • 2013Non-GAAP adjustments to net income appearing in the earnings releases of the S&P 100: An analysis of frequency of occurrence, materiality and rationale20 cited