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Have Canada, Japan and Switzerland Adopted IFRS?

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References

2008Mandatory IFRS Reporting around the World: Early Evidence on the Economic Consequences2,174 cited
2011Does Mandatory Adoption of IFRS Improve Accounting Quality? Preliminary Evidence831 cited
2013Mandatory IFRS reporting and changes in enforcement816 cited
1998Towards a General Model of the Reasons for International Differences in Financial Reporting644 cited
2001A Conceptual Framework for Financial Reporting630 cited
2021Conceptual Framework for Financial Reporting: 1989, 2010, 2018279 cited
1999Acceptance and Observance of International Accounting Standards: An Empirical Study of Companies Claiming to Comply with IASs206 cited
2005The adoption of International Accounting Standards in the European Union205 cited
2014The Effect of Mandatory IFRS Adoption on International Cross-Listings136 cited
2015Colliding Worlds: Issues Relating to Language Translation in Accounting and Some Lessons from Other Disciplines86 cited
2010Commentary: Has Australia (or Any Other Jurisdiction) ‘Adopted’ IFRS? 184 cited
2015The Development of Accounting in the Franc Zone Countries in Africa51 cited

Cited by

2021Value relevance of accounting information during IFRS convergence period: comparative evidence between India and Indonesia33 cited
2019Accounting Standards Harmonization and Financial Integration

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28 cited

2020Voluntary IFRS adoption and accounting quality: Evidence from Japan21 cited

2021Determinants of de jure adoption of international financial reporting standards: a review19 cited

2018Formal Participation in the EFRAG’s Consultation Processes: The Role of European National Standard-Setters19 cited

2017Application of International Financial Reporting Standards in the Transition Economy of Serbia19 cited

2017Why Do Analysts Issue Sales Forecasts? Evidence from Mandatory IFRS Adoption18 cited

2019A machine learning analysis of citation impact among selected Pacific Basin journals12 cited