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Anna Alon, Geir Haaland & Kjell Ove Røsok. (2022) Multi-mode standardisation and comparability: Norway's failed attempt to adopt the IFRS for SMEs. Accounting and Business Research 52:6, pages 734-764.
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Giovanna Gavana, Gabriele Guggiola & Anna Marenzi. (2013) Evolving Connections Between Tax and Financial Reporting in Italy. Accounting in Europe 10:1, pages 43-70.
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Joseph Aharony, Ran Barniv & Haim Falk. (2010) The Impact of Mandatory IFRS Adoption on Equity Valuation of Accounting Numbers for Security Investors in the EU. European Accounting Review 19:3, pages 535-578.
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Salvador Marín Hernández, Mercedes Palacios Manzano & Isabel Martínez Conesa. (2008) Influencia del cambio contable en la comparabilidad de los estados financieros bancarios y sus ratios de gestión. Un estudio empírico en la primera aplicación de la CBE 4/2004. Spanish Journal of Finance and Accounting / Revista Española de Financiación y Contabilidad 37:140, pages 665-690.
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Christopher Nobes & Hans
Robert Schwencke. (2006) Modelling the links between tax and financial reporting: A longitudinal examination of norway over 30 years up to IFRS adoption. European Accounting Review 15:1, pages 63-87.
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Javier Legaz Ortiz, Javier Montoya del Corte & Lázaro Rodríguez Ariza. (2015) Efectos de la reforma contable en el patrimonio neto consolidado a 1 de enero de 2008 de los grupos españoles que no aplican normativa NIIF. Revista de Contabilidad 18:2, pages 217-224.
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Sergio Demetrio Polo Jiménez, Ruth Leticia Hidalgo Gallardo, Tirso Javier Hernández Gracia, Heriberto Moreno Uribe & Mercedes Palacios Manzano. (2015) Efectividad del proyecto de convergencia contable mexicano emprendido a partir de 2005: evidencia empírica (1997-2010)1. Contaduría y Administración 60:1, pages 261-282.
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Maria T. Caban-Garcia & Haihong He. (2012) Comparability of Earnings in Scandinavian Countries: The Impact of Mandatory IFRS Adoption and Stock Exchange Consolidations. Journal of International Accounting Research 12:1, pages 55-76.
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Orhan Akisik & Ray Pfeiffer. (2009) Globalization, US foreign investments and accounting standards. Review of Accounting and Finance 8:1, pages 5-37.
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Ray Ball, Ashok Robin & Gil Sadka. (2008) Is financial reporting shaped by equity markets or by debt markets? An international study of timeliness and conservatism. Review of Accounting Studies 13:2-3, pages 168-205.
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Sally Aisbitt. (2008) Implementation of supra-national policies: lessons from the Nordic countries' experiences of European directives. Accounting History 13:1, pages 75-99.
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Robert K. Larson & Donna L. Street. (2004) Convergence with IFRS in an expanding Europe: progress and obstacles identified by large accounting firms’ survey. Journal of International Accounting, Auditing and Taxation 13:2, pages 89-119.
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Ray Ball, Gil Sadka & Ashok Robin. (2007) Is Financial Reporting Shaped by Equity Markets or by Debt Markets? An International Study of Timeliness and Conservatism. SSRN Electronic Journal.
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Renata Isabel Stenka, Phil Ormrod & Ann Chan. (2008) Accounting for Business Combinations - The Consequences of IFRS Adoption for UK Listed Companies. SSRN Electronic Journal.
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