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Cited by

• 1998Accounting diversity and firm valuation121 cited
• 2006Modelling the links between tax and financial reporting: A longitudinal examination of norway over 30 years up to IFRS adoption65 cited
• 2010On Researching into the Use of IFRS by Private Entities in Europe65 cited
• 2010The Influence of Tax on IFRS Consolidated Statements: The Convergence of Germany and the UK63 cited
• 2005Differential reporting in Germany – A historical analysis63 cited
• 2007What if IFRS were a Tax Base? New Empirical Evidence from an Austrian Perspective49 cited
• 2003Accounting change in Norway45 cited
• 1996Some mysteries relating to the prudence principle in the Fourth Directive and in German and British law44 cited
• 1999The Impact of Tax Rules on Financial Reporting in Germany, France, and the UK44 cited
• 2014National influence on the application of IFRS: Interpretations and accounting estimates by German and British accountants36 cited
• 1996The relationship between financial and tax accounting in Germany — the authoritativeness and reverse authoritativeness principle32 cited
• 2001Accounting for brands in France and Germany compared with IAS 38 (intangible assets)32 cited
• 2012The effects of book-tax conformity and tax accounting incentives on financial accounting: evidence from public and private limited companies in Germany