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Determinants Influencing the De Facto Comparability of European IFRS Financial Statements · Study

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PreprintDeterminants Influencing the De Facto Comparability of European IFRS Financial Statements

Vicky Cole2011

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Preprintgreen2011

Determinants Influencing the De Facto Comparability of European IFRS Financial Statements

Vicky Cole · Joël Branson · Diane Breesch

26 citations·0/0 files stored·SSRN Electronic Journal

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Auditing, Earnings Management, Governance Accounting Theory and Financial Reporting Financial Reporting and XBRL

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References

1981Auditor size and audit quality 1990Positive Accounting Theory: A Ten Year Perspective.1988Towards a Theory of Cultural Influence on the Development of Accounting Systems Internationally 2006The Importance of Reporting Incentives: Earnings Management in European Private and Public Firms 1984Cultural dimensions in management and planning 2008Voluntary Disclosure, Earnings Quality, and Cost of Capital 1998Towards a General Model of the Reasons for International Differences in Financial Reporting 2015Incentives or Standards: What Determines Accounting Quality Changes around IFRS Adoption?

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2012Voluntary Adoption of Ifrs by Italian Private Firms: A Study Of The Determinants 2016A comparabilidade das escolhas contábeis na mensuração subsequente de ativos imobilizados, de ativos intangíveis e de propriedades para investimento em empresas da América do Sul 2018Is the accounting quality after the mandatory adoption of IFRS a random walk? Evidence from Europe

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Details

Year2011

Typepreprint

Published2011-01-01

VenueSSRN Electronic Journal

ISSN-L1556-5068

Languageen

Citations26

Files0 public / 0

ShelfAuditing, Earnings Management, Governance

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doi10.2139/ssrn.1967001

openalex_workW3127619043

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