References

• 1985Positive Accounting Theory5,837 cited
• 2001Empirical research on accounting choice1,764 cited
• 1998Towards a General Model of the Reasons for International Differences in Financial Reporting644 cited
• 2000The reliability of investment property fair value estimates233 cited
• 2013Does fair value accounting for non-financial assets pass the market test?215 cited
• 1988Measuring Harmonisation of Financial Reporting Practice200 cited
• 2010IFRS fair value measurement and accounting policy choice in the United Kingdom and Australia192 cited
• 2002External Monitoring of Property Appraisal Estimates and Information Asymmetry162 cited
• 2008An Experiment in Fair Value Accounting: UK Investment Vehicles156 cited
• 2007Country Effects and Sector Effects on the Harmonization of Accounting Policy Choice126 cited
• 2005The quality of fair value measures for property, plant, and equipment117 cited
• 2006Rules, principles and judgments in accounting standards106 cited
• 1992Accounting choice theory and market-based research in accounting101 cited
• 2013The impact of national GAAP and accounting traditions on IFRS policy selection: Evidence from Germany and the UK82 cited
• 2008Does Fair Value Accounting for Non-Financial Assets Pass the Market Test?