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Convergence in accounting standards: Insights from academicians and practitioners · Study

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ArticleConvergence in accounting standards: Insights from academicians and practitioners

Zabihollah Rezaee2010

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Articlegreen2010

Convergence in accounting standards: Insights from academicians and practitioners

Zabihollah Rezaee · Murphy Smith · Joseph Z. Szendi

112 citations·0/0 files stored·Advances in Accounting

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

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References

2005Earnings management and cross listing: Are reconciled earnings comparable to US earnings?Π 2005International Accounting Standards and Accounting Quality 2005Earnings management under German GAAP versus IFRS 2006Home Bias, Foreign Mutual Fund Holdings, and the Voluntary Adoption of International Accounting Standards 2006The survival of international differences under IFRS: towards a research agenda 2006Empirical Evidence on Jurisdictions that Adopt IFRS 2006Applying IFRS in Germany: Determinants and Consequences 2007Adopting a Label: Heterogeneity in the Economic Consequences of IFRS Adoptions *

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2011IFRS monopoly: the Pied Piper of financial reporting 2012Perceptions and knowledge of accounting professionals on IFRS for SMEs: Evidence from Turkey 2014Readability of Notes to the Financial Statements and the Adoption of IFRS 2015Do Auditing and Reporting Standards Affect Firms’ Ethical Behaviours? The Moderating Role of National Culture 2017IFRS adoption challenges in developing economies: an Indian perspective

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2007Adopting a Label: Heterogeneity in the Economic Consequences of IFRS Adoptions *preprint · 6 shared references 2009Global Accounting Convergence and the Potential Adoption of IFRS by the United States: An Analysis of Economic and Policy Factorspreprint · 6 shared references 2009Capital Market Effects of Mandatory IFRS Reporting in the EU: Empirical Evidencepreprint · 6 shared references 2008Analyzing the German accounting triad — “Accounting Premium” for IAS/IFRS and U.S. GAAP vis-à-vis German GAAP?article · 6 shared references 2009The Voluntary Adoption of Internationally Recognized Accounting Standards and Firm Internal Performance Evaluationarticle · 5 shared references 2010Accounting and stock market effects of international accounting standards adoption in an emerging economyarticle · 5 shared references

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Year2010

Typearticle

Published2010-03-09

VenueAdvances in Accounting

ISSN-L0882-6110

Languageen

Citations112

Files0 public / 0

ShelfAccounting Theory and Financial Reporting

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doi10.1016/j.adiac.2010.01.001

openalex_workW2148476833

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2016Cost-benefit analysis of IFRS adoption: developed and emerging countries

2019Determinants of IFRS compliance in Africa: analysis of stakeholder attributes

2015Waves of Global Standardization: Small Practitioners' Resilience and Intra-Professional Fragmentation within the Accounting Profession