Citations (46)
Keep up to date with the latest research on this topic with citation updates for this article.
Read on this site (11)
Gianfranco Siciliano. (2019) Has IFRS Enhanced Accounting Uniformity?. Accounting in Europe 16:3, pages 313-339.
Read now
Read now
Niclas Hellman, Sidney J. Gray, Richard D. Morris & Axel Haller. (2015) The persistence of international accounting differences as measured on transition to IFRS. Accounting and Business Research 45:2, pages 166-195.
Read now
Read now
Rosa Mª Dasí González, Vicente Montesinos Julve & Santiago Murgui Izquierdo. (2014) La convergencia de los sistemas de contabilidad pública en Europa como escenario para el nuevo Sistema de Cuentas Nacionales. Spanish Journal of Finance and Accounting / Revista Española de Financiación y Contabilidad 43:4, pages 424-448.
Read now
Read now
RosaMa Dasí, Vicente Montesinos & Santiago Murgui. (2013) Comparative Analysis of Governmental Accounting Diversity in the European Union. Journal of Comparative Policy Analysis: Research and Practice 15:3, pages 255-273.
Read now
Read now
Razvan V Mustata & Dumitru Matis. (2010) Systems for material harmonization measurement within the changing global accounting environment: a review. Journal of Organisational Transformation & Social Change 7:1, pages 47-87.
Read now
Read now
Alessandro Mechelli. (2009) Accounting Harmonization and Compliance in Applying IASB Standards: An Empirical Survey about the First Time Adoption of IAS 7 by Italian Listed Groups. Accounting in Europe 6:2, pages 231-270.
Read now
Read now
SidneyJ. Gray, CherylL. Linthicum & DonnaL. Street. (2009) Have ‘European’ and US GAAP measures of income and equity converged under IFRS? Evidence from European companies listed in the US. Accounting and Business Research 39:5, pages 431-447.
Read now
Read now
Alexandra Fontes, Lúcia Lima Rodrigues & Russell Craig. (2005) Measuring convergence of National Accounting Standards with International Financial Reporting Standards. Accounting Forum 29:4, pages 415-436.
Read now
Read now
Malcolm Anderson. (2002) Accounting History publications 2001. Accounting, Business & Financial History 12:3, pages 505-512.
Read now
Read now
Sally Aisbitt. (2002) Harmonisation of financial reporting before the European Company Law Directives: the case of the Nordic Companies Act. Accounting and Business Research 32:2, pages 105-117.
Read now
Read now
Axel Haller. (2002) Financial accounting developments in the European Union: past events and future prospects. European Accounting Review 11:1, pages 153-190.
Read now
Read now
Articles from other publishers (35)
Agim Mamuti, Evlia Hysa & Francesco Caputo. 2021. Contemporary Issues in Public Sector Accounting and Auditing. Contemporary Issues in Public Sector Accounting and Auditing
17
32
.
Patric Andersson & Niclas Hellman. (2020) Analysts’ evaluations of acquisitions: Swedish survey evidence on IFRS knowledge and the use of accounting information for valuation purposes. Journal of International Accounting, Auditing and Taxation 41, pages 100354.
Crossref
Crossref
Ali S. Bukhammas & Abdelmohsen M. Desoky. (2020) An Empirical Examination on the Degree of Accounting Harmonization of PPE and Inventory. An Empirical Examination on the Degree of Accounting Harmonization of PPE and Inventory.
Patric Andersson, Johan Graaf & Niclas Hellman. (2020) Sell-side analysts and corporate acquisitions: case study findings. Qualitative Research in Financial Markets 12:4, pages 437-464.
Crossref
Crossref
Rosa Maria Dasí, Vicente Montesinos & Santiago Murgui. 2020. Regional Comparisons in Comparative Policy Analysis Studies. Regional Comparisons in Comparative Policy Analysis Studies
211
229
.
Xiaojiao (Jo) Wang. (2018) Compliance Over Time by Australian Firms with IFRS Disclosure Requirements. Australian Accounting Review 29:4, pages 679-691.
Crossref
Crossref
Ali Alnaas & Afzalur Rashid. (2019) Firm characteristics and compliance with IAS/IFRS. Journal of Financial Reporting and Accounting 17:3, pages 383-410.
Crossref
Crossref
Wolfgang Ballwieser. (2019) Überlegungen zu Theorie und Praxis der Finanzberichterstattung: Herausforderungen, Erkenntnisse und LückenReflections on Theory and Practice of Financial Reporting: Challenges, Scientific Findings, and Gaps. Schmalenbachs Zeitschrift für betriebswirtschaftliche Forschung 71:2, pages 169-211.
Crossref
Crossref
Reggy Hooghiemstra, Niels Hermes, Lars Oxelheim & Trond Randøy. (2019) Strangers on the board: The impact of board internationalization on earnings management of Nordic firms. International Business Review 28:1, pages 119-134.
Crossref
Crossref
Ross H. Taplin. (2017) Measuring the Comparability of Company Accounts Conditionally: A Research Note. Abacus 53:4, pages 527-542.
Crossref
Crossref
Anna Che Azmi & Linda M. English. (2016) IFRS Disclosure Compliance in Malaysia: Insights from a Small-sample Analytical Study. Australian Accounting Review 26:4, pages 390-414.
Crossref
Crossref
Kamran Ahmed & Muhammad Jahangir Ali. (2015) Has the harmonisation of accounting practices improved? Evidence from South Asia. International Journal of Accounting & Information Management 23:4, pages 327-348.
Crossref
Crossref
Jiří Strouhal. (2015) Historical Costs or Fair Value in Accounting: Impact on Selected Financial Ratios. Journal of Economics, Business and Management 3:5, pages 560-564.
Crossref
Crossref
Susana Maria Teixeira da Silva, Ana Isabel Abranches Pereira de Carvalho Morais & José Dias Curto. (2013) Disclosure of R&D activities. Global Business Perspectives 1:4, pages 391-417.
Crossref
Crossref
Nina Sormunen, Kim K. Jeppesen, Stefan Sundgren & Tobias Svanström. (2013) Harmonisation of Audit Practice: Empirical Evidence from Going-Concern Reporting in the Nordic Countries. International Journal of Auditing 17:3, pages 308-326.
Crossref
Crossref
ROSS H. TAPLIN. (2011) The Measurement of Comparability in Accounting Research. Abacus 47:3, pages 383-409.
Crossref
Crossref
Stewart Jones & Aimee Finley. (2011) Have IFRS made a difference to intra-country financial reporting diversity?. The British Accounting Review 43:1, pages 22-38.
Crossref
Crossref
Niclas Hellman. (2011) Soft Adoption and Reporting Incentives: A Study of the Impact of IFRS on Financial Statements in Sweden. Journal of International Accounting Research 10:1, pages 61-83.
Crossref
Crossref
Xiaohui Qu & Guohua Zhang. (2010) Measuring the convergence of national accounting standards with international financial reporting standards: The application of fuzzy clustering analysis. The International Journal of Accounting 45:3, pages 334-355.
Crossref
Crossref
Thea Vinnicombe. (2010) AAOIFI reporting standards: Measuring compliance. Advances in Accounting 26:1, pages 55-65.
Crossref
Crossref
Ana Morais. (2010) Actuarial gains and losses: the determinants of the accounting method. Pacific Accounting Review 22:1, pages 42-56.
Crossref
Crossref
Jiri Strouhal & Dana Dvorakova. (2010) Financial instruments' revaluation in financial statements some issues for the financial management. Financial instruments' revaluation in financial statements some issues for the financial management.
Sirlei Lemes & Luiz Nelson Guedes de Carvalho. (2009) Comparabilidade entre o resultado em BR GAAP e U.S. GAAP: evidências das companhias brasileiras listadas nas bolsas norte-americanas. Revista Contabilidade & Finanças 20:50, pages 25-45.
Crossref
Crossref
Salma Damak-Ayadi. (2009) De l'efficacité des mesures de convergence pour préparer le passage aux IAS/IFRS en France. La Revue des Sciences de Gestion 236:2, pages 73.
Crossref
Crossref
Dumitru Matiş, Jirí Strouhal & Carmen Giorgiana Bonaci. 2009. Accounting in Emerging Economies. Accounting in Emerging Economies
345
378
.
Tryggve Söderblom. 2009. Interne Kommunikation von Unternehmen. Interne Kommunikation von Unternehmen
171
202
.
Carmen Giorgiana Bonaci, Dumitru Matiş & Jiri Strouhal. (2008) Financial reporting paradigms for financial instruments. Journal of International Trade Law and Policy 7:2, pages 101-122.
Crossref
Crossref
Aziz Jaafar & Stuart McLeay. (2007) Country Effects and Sector Effects on the Harmonization of Accounting Policy Choice. Abacus 43:2, pages 156-189.
Crossref
Crossref
Muhammad Jahangir Ali. (2006) Disclosure harmonization of accounting practices: the case for South Asia. Asian Review of Accounting 14:1/2, pages 168-186.
Crossref
Crossref
Muhammad Jahangir Ali, Kamran Ahmed & Darren Henry. (2006) Harmonization of Accounting Measurement Practices in South Asia. Advances in International Accounting 19, pages 25-58.
Crossref
Crossref
Aziz Jaafar & Stuart McLeay. (2011) Country Effects and Sector Effects on the Harmonization of Accounting Policy Choice. SSRN Electronic Journal.
Crossref
Crossref
Reggy Hooghiemstra, Niels Hermes, Lars Oxelheim & Trond Randdy. (2016) The Impact of Board Internationalization on Earnings Management. SSRN Electronic Journal.
Crossref
Crossref
Athianos Stergios & Ekaterini Laskaridou. (2008) Have Met IASs Accounting Harmonization? The Case of Greek Listed Companies. SSRN Electronic Journal.
Crossref
Crossref
Ross Taplin. (2012) Measuring the Comparability of Company Accounts Conditionally. SSRN Electronic Journal.
Crossref
Crossref
Xiaohui QU & Guohua Zhang. (2008) Measuring the Convergence of National Accounting Standards with International Financial Reporting Standards: The Application of Fuzzy Clustering Analysis. SSRN Electronic Journal.
Crossref
Crossref