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Original Articles

The Effects of Accounting Standards – A Comment

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Pages 113-125 | Published online: 02 Oct 2012

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Read on this site (3)

Nadia Albu, Cătălin N. Albu & Sidney J. Gray. (2020) Institutional factors and the impact of international financial reporting standards: the Central and Eastern European experience. Accounting Forum 44:3, pages 184-214.
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Peter Walton & Lisa Evans. (2013) Accounting in Europe – 10 years on. Accounting in Europe 10:2, pages 163-173.
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Marco Trombetta, Alfred Wagenhofer & Peter Wysocki. (2012) The Usefulness of Academic Research in Understanding the Effects of Accounting Standards. Accounting in Europe 9:2, pages 127-146.
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Articles from other publishers (7)

Leidy Katerine Rojas Molina & Yuly Andrea Franco Gómez. (2022) Effects of the implementation of IFRS 16 leases in companies listed in the Colombian Stock Exchange. Revista Facultad de Ciencias Económicas 30:2, pages 43-58.
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Frédéric Demerens, Anne Le Manh, Pascale Delvaille & Jean-Louis Paré. (2015) An ex ante analysis of change in reporting methods: the example of Joint Ventures. Gestion 2000 Volume 31:4, pages 65-89.
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Horacio Molina Sánchez & Araceli Mora Enguídanos. (2015) Cambios conceptuales en la contabilidad de los arrendamientos: retos normativos y académicos. Revista de Contabilidad 18:1, pages 99-113.
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Fernando Polo-Garrido. 2014. Accountability and Social Accounting for Social and Non-Profit Organizations. Accountability and Social Accounting for Social and Non-Profit Organizations 129 149 .
Raffaele Fiume. (2013) Dialogue with standard setters. FINANCIAL REPORTING:1, pages 169-173.
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RALF EWERT & ALFRED WAGENHOFER. (2012) Using Academic Research for the Post-Implementation Review of Accounting Standards: A Note. Abacus 48:2, pages 278-291.
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Karsten Eisenschmidt & Matthias Schmidt. (2013) The Impact of Forward-Looking Information Quality on Analysts’ Behaviour – Evidence from Germany. SSRN Electronic Journal.
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