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Extending the Classification of European Countries by their IFRS Practices: A Research Note

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References

2012Adopting a Label: Heterogeneity in the Economic Consequences Around IAS/IFRS Adoptions715 cited
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1983A JUDGEMENTAL INTERNATIONAL CLASSIFICATION OF FINANCIAL REPORTING PRACTICES354 cited
2010International differences in IFRS policy choice: A research note294 cited
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2011IFRS Policy Changes and the Continuation of National Patterns of IFRS Practice218 cited
2007Adopting a Label: Heterogeneity in the Economic Consequences of IFRS Adoptions *209 cited
2011IFRS Practices and the Persistence of Accounting System Classification199 cited
2001Accounting classification and the international harmonisation debate — an empirical investigation159 cited
2008Accounting Classification in the IFRS Era134 cited
2014The Influence of Country, Industry, and Topic Factors on IFRS Policy Choice73 cited
2013How arbitrary are international accounting classifications? Lessons from centuries of classifying in many disciplines, and experiments with IFRS data69 cited
2009International Differences in IFRS Policy Choice34 cited

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2018Accounting for government grants: Standard-setting and accounting choice

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24 cited

2019Proposal for improved financial statements under IFRS19 cited