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Cited by

• 2010IFRS fair value measurement and accounting policy choice in the United Kingdom and Australia192 cited
• 2004Disclosure compliance with national accounting standards by listed companies in South Asia190 cited
• 2000Evaluating the statistical significance of de facto accounting harmonization: a study of European global players141 cited
• 1992EC Accounting Harmonisation: An Empirical Study of Measurement Practices in France, Germany and the UK133 cited
• 1995The Measurement of Harmonisation and the Comparability of Financial Statement Items: Within-Country and Between-Country Effects132 cited
• 2022A commentary on the “new” institutional actors in sustainability reporting standard-setting: a European perspective130 cited
• 2007Country Effects and Sector Effects on the Harmonization of Accounting Policy Choice126 cited
• 2001The impact of national influence on accounting estimates117 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
• 2005Measuring convergence of National Accounting Standards with International Financial Reporting Standards113 cited
• 1999A Regional Study Of Listed Companies' Compliance with International Accounting Standards111 cited
• 2012The Cross-Country Comparability of IFRS Earnings and Book Values: Evidence from France and Germany