References

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• 2004Convergence with IFRS in an expanding Europe: progress and obstacles identified by large accounting firms’ survey278 cited
• 2008An unintended consequence of book-tax conformity: A loss of earnings informativeness214 cited
• 1998International Variations in the Connections Between Tax and Financial Reporting143 cited
• 2004Implementing IFRS: A Case Study of the Czech Republic101 cited
• 1992The Relationship of Financial and Tax Accounting in Germany: A Major Reason for Disharmony in Europe79 cited
• 2001Developing accounting and audit in a transition economy: the Romanian experience77 cited
• 2007The Impact of IAS/IFRS on Polish Accounting Regulations and their Practical Implementation in Poland66 cited
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• 2007An Empirical Evaluation of the Costs of Harmonizing Romanian Accounting with International Regulations (EU Directives and IAS/IFRS)65 cited
• 2007What if IFRS were a Tax Base? New Empirical Evidence from an Austrian Perspective49 cited
• 2005The Changing Relationship between Tax and Financial Reporting in Spain43 cited
• 1997The relationship between tax and accounting rules - the Swedish case24 cited
• 2004