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The Consequences of Applying International Accounting Standards (IAS) to the Financial Statements of Greek Companies
16 references·0 citing·48 second hop
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References

  • 1968An Empirical Evaluation of Accounting Income Numbers6,384 cited
  • 1995Earnings, Book Values, and Dividends in Equity Valuation*5,061 cited
  • 2007Financial statement effects of adopting international accounting standards: the case of Germany831 cited
  • 2004Convergence with IFRS in an expanding Europe: progress and obstacles identified by large accounting firms’ survey278 cited
  • 2002Factors influencing the extent of corporate compliance with International Accounting Standards: summary of a research monograph276 cited
  • 2004International Convergence of Accounting Practices: Choosing between IAS and US GAAP232 cited
  • 1999An empirical investigation of multinational firms' compliance with International Accounting Standards222 cited
  • 1999Acceptance and Observance of International Accounting Standards: An Empirical Study of Companies Claiming to Comply with IASs206 cited
  • 2004A comparison of value relevance of accounting information in different segments of the Chinese stock market129 cited
  • 2005Value relevance of international accounting standards harmonization: Evidence from A- and B-share markets in China118 cited
  • 1999Firm Characteristics of Swiss Companies that Utilize International Accounting Standards114 cited
  • 2005Measuring convergence of National Accounting Standards with International Financial Reporting Standards113 cited
  • 2002Accounting Practice Harmony, Accounting Regulation and Firm Characteristics

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95 cited
  • 2002Measurement of formal harmonization progress:84 cited
  • 2003Do Accounting Standards Influence the Level of Earnings Management? Evidence from Germany80 cited
  • 1998The Market Valuation of IAS versus U.S. GAAP Accounting Measures using Form 20-F Reconciliations56 cited
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