References
- Aisbitt , S. 11–12 September 2003 . “ Compliance with narrative disclosure requirements in inaugural IAS financial statements ” . 11–12 September , Brussels : EIASM Workshop on Implementing IFRS .
- Ashbaugh , H. 2001 . Non-U.S. firms' accounting standard choices . Journal of Accounting and Public Policy , 20 : 129 – 153 .
- Auer , K. V. 1996 . Capital market reactions to earnings announcements: empirical evidence on the difference in the information content of IAS-based earnings and EC-directives-based earnings . European Accounting Review , 5 ( 4 ) : 587 – 623 .
- Ball , R. 2000 . The effect of international institutional factors properties of accounting earnings . Journal of Accounting and Economics , 29 : 1 – 51 .
- Ball , R. 2003 . Incentives versus standards: properties of accounting income in four East Asian countries, and implications for acceptance of IFRS . Journal of Accounting and Economics , 36 : 235 – 270 .
- Barckow , A. 8 August 2005 2005 . “ Implications of EU adoption of IFRS for practice ” . 8 August 2005 , San Francisco : AAA IAS Luncheon .
- Basu , S. 1997 . The conservatism principle and the asymmetric timeliness of earnings . Journal of Accounting and Economics , 24 ( 1 ) : 3 – 37 .
- Busse von Colbe , W. 2003 . Konzernabschlüsse, , 7th edn , Heidelberg : Gabler .
- Choi , F. D. S. and Meek , G. K. 2005 . International Accounting, , 5th edn , Upper Saddle River , NJ : Prentice Hall .
- Cope and Clarke . 2003 . Managing the people impact . Accountancy , September : 96 – 97 .
- Cuijpers , R. and Buijink , W. 2005 . Voluntary adoption of non-local GAAP in the European Union: a study of determinants and consequences . European Accounting Review , 14 ( 3 ) : 487 – 524 .
- D'Arcy , A. 1999 . Gibt es eine anglo-amerikanische oder eine kontinentaleuropäische Rechnungslegung? Frankfurt am Main
- D'Arcy , A. 2001 . Accounting classification and the international harmonization debate – an empirical investigation . Accounting, Organizations and Society , 26 : 327 – 349 .
- D'Arcy , A. 2004 . Accounting classification and the international harmonization debate: a reply to a comment . Accounting, Organizations and Society , 29 : 201 – 206 .
- Daske , J. 2005 . Internationale Rechnungslegung und Kapitalkosten: Zum Stand der empirischen Rechnungswesenforschung . Betriebswirtschaftliche Forschung und Praxis , 57 : 455 – 473 .
- Davydenko , S. A. and Franks , J. R. 2005 . Do bankruptcy codes matter? A study of defaults in France, Germany and the UK . EFA 2005 Moscow Meetings Paper (SSRN abstract 647861)
- Day , J. and Taylor , P. 2005 . Accession to the European Union and the process of accounting and audit reform . Accounting in Europe , 2 : 3 – 21 .
- Deloitte . 2005 . “ IFRS in your pocket ” . Hong Kong
- Delvaille , P. 2005 . International financial reporting convergence: evidence from three Continental European countries . Accounting in Europe , 2 : 137 – 164 .
- Deutscher Industrie- und Handelskammertag and PricewaterhouseCoopers . 2005 . “ International Financial Reporting Standards (IFRS) in mittelständischen Unternehmen: Grundlagen ” . Berlin/Frankfurt am Main : Nutzenpotenziale, Umfrageergebnisse, Umstellungsanforderungen .
- Doupnik , T. S. and Salter , S. B. 1993 . An empirical test of a judgemental international classification of financial reporting practices . Journal of International Business Studies , 24 ( 1 ) : 41 – 60 .
- Dumontier , P. and Raffournier , B. 1998 . Why firms comply voluntarily with IAS: an empirical analysis with Swiss data . Journal of International Financial Management and Accounting , 9 ( 3 ) : 216 – 245 .
- Dumontier , P. and Raffournier , B. 11–12 September 2003 . “ Are IAS more relevant than European domestic GAAPs? ” . 11–12 September , Brussels : EIASM Workshop on Implementing IFRS .
- El-Gazzar , S. M. 1999 . An empirical investigation of multinational firms' compliance with International Accounting Standards . International Journal of Accounting , 34 ( 2 ) : 239 – 248 .
- European Commission (EC) . 1995 . Communication from the Commission: Accounting Harmonization: A New Strategy vis-à-vis International Harmonization . COM 95 (508)
- European Committee of Central Balance Sheet Data Office (CBSO) . 14 October 2005 . “ III Working Group on IFRS impact and CBSO database ” . 14 October , Torino
- Evans , L. 2005 . Problems and opportunities of an International Financial Reporting Standard for small and medium-sized entities. The EAA FRSC's comment on the IASB discussion paper . Accounting in Europe , 2 : 23 – 45 .
- Francis , J. 2004 . Costs of equity and earnings attributes . The Accounting Review , 78 : 967 – 1010 .
- Francis , J. 2005 . The market pricing of accruals quality . Journal of Accounting and Economics , 39 ( 2 ) : 295 – 327 .
- Fülbier , R. U. 2006 . Systemtauglichkeit der International Financial Reporting Standards für Zwecke der steuerlichen Gewinnermittlung . Steuer und Wirtschaft , 83 ( 2 ) : 228 – 242 .
- Gassen , J. 2006 . International differences in conditional conservatism: the role of unconditional conservatism and income smoothing . European Accounting Review , 15 ( 4 ) forthcoming
- Gassen , J. and Sellhorn , T. 2006 . Applying IFRS in Germany – determinants and consequences . Betriebswirtschaftliche Forschung und Praxis , 58 ( 4 ) : 365 – 386 .
- Gebhardt , G. and Heilmann , A. A. 2004a . DRS 4 in der Bilanzierungspraxis – ein Beispiel für die Missachtung Deutscher Rechnungslegungsstandards . Der Konzern in Recht und Wirtschaft , : 109 – 118 .
- Gebhardt , G. and Heilmann , A. A. 2004b . “ Enforcement of German and international accounting standards in Germany: the case of cash flow statements ” . In The Economics and Politics of Accounting – International Perspectives on Research Trends, Policy, and Practice , Edited by: Leuz , C. 218 – 238 . Oxford : Oxford University Press .
- Glaum , M. and Street , D. L. 2003 . Compliance with the disclosure requirements of Germany's New Market: IAS versus U.S. GAAP . Journal of International Financial Management and Accounting , 14 ( Spring ) : 64 – 100 .
- Gornik-Tomaszewski , S. 2005 . Antecedents and expected outcomes of the new accounting regulation in the European Union . Research in Accounting Regulation , 18 : 69 – 103 .
- Haller , A. 2002 . Financial accounting developments in the EU: past events and future prospects . European Accounting Review , 11 : 153 – 190 .
- Haller , A. and Eierle , B. 2004 . The adaptation of German accounting rules to IFRS: a legislative balancing act . Accounting in Europe , 1 : 27 – 50 .
- Herzig , N. 2004 . IAS/IFRS und steuerliche Gewinnermittlung, Eigenständige Steuerbilanz und modifizierte Überschussrechnung , Düsseldorf : IDW-Verlag .
- High Level Group of Company Law Experts . 2004 . Final Report . Available at: http://europa.eu.int/comm/internal_market/
- Holthausen , R. W. 2003 . Testing the relative power of accounting standards versus incentives and other institutional features to influence the outcome of financial reporting in an international setting . Journal of Accounting and Economics , 36 : 271 – 283 .
- International Accounting Standards Board . 25 January 2006 . “ Project update: accounting standards for small and medium-sized entities (SMEs) ” . 25 January , London
- Jermakowicz , E. K. and Gornik-Tomaszewski , S. 2005 . The brave new world of IFRS . Financial Executive , 21 ( 9 ) : 52 – 54 .
- Jindrichovska , I. and McLeay , S. 2005 . Accounting for good news and accounting for bad news: some empirical evidence from the Czech Republic . European Accounting Review , 14 ( 3 ) : 635 – 655 .
- Kosmala , K. 2005 . True and fair view or rzetelny i jasny obraz? A survey of Polish practitioners . European Accounting Review , 14 ( 3 ) : 579 – 602 .
- La Porta , R. 1997 . Legal determinants of external finance . The Journal of Finance , 52 ( 3 ) : 1131 – 1150 .
- La Porta , R. 2000 . Investor protection and corporate governance . Journal of Financial Economics , 58 : 3 – 27 .
- Leuz , C. 1996 . Rechnungslegung und Kreditfinanzierung , Frankfurt am Main : Peter Lang .
- Leuz , C. and Wüstemann , J. 2004 . “ The role of accounting in the German financial system ” . In The German Financial System , Edited by: Krahnen , J. P. and Schmidt , R. H. 450 – 477 . Oxford : Oxford University Press .
- Leuz , C. 2003 . Earnings management and investor protection: an international comparison . Journal of Financial Economics , 69 : 505 – 527 .
- Martin , R. 2003 . 2005 – the impact of IFRS on SMEs . ACCA Service – Corporate Sector Review , 45 ( July ) : 1 – 2 .
- Meek , G. K. and Saudagaran , S. M. 1990 . A survey of research on financial reporting in a transnational context . Journal of Accounting Literature , 9 : 145 – 182 .
- Meek , G. K. and Thomas , W. B. 2004 . A review of markets-based international accounting research . Journal of International Accounting Research , 3 : 21 – 41 .
- Mueller , G. 1967 . International Accounting , New York : Macmillan .
- Murphy , A. B. 1999 . Firm characteristics of Swiss companies that utilize International Accounting Standards . International Journal of Accounting , 35 ( 1 ) : 121 – 131 .
- Nair , R. D. and Frank , W. G. 1980 . The impact of disclosure and measurement practices on international accounting classifications . Accounting Review , 24 ( 7 ) : 426 – 450 .
- Nicolaisen , D. 2005 . Statement by SEC staff: a security regulator looks at convergence . Northwestern University Journal of International Law & Business , : 661 – 686 .
- Nobes , C. 1983 . A judgmental international classification of financial reporting practices . Journal of Business Finance and Accounting , 10 : 261 – 279 .
- Nobes , C. 1992 . International Classification of Financial Reporting, , 2nd edn , London : Routledge .
- Nobes , C. 1998 . Towards a general model of the reasons for international differences in financial reporting . Abacus , 34 : 162 – 187 .
- Nobes , C. 2004 . On accounting classification and the international harmonization debate . Accounting, Organizations and Society , 29 : 189 – 200 .
- Nobes , C. 2005 . “ The survival of international differences under IFRS: towards a research agenda ” . University of Reading . Working Paper
- Nobes , C. and Parker , R. 2004 . Comparative International Accounting, , 8th edn , Harlow : Prentice Hall .
- Pellens , B. and Sellhorn , T. 2006 . “ Improving creditor protection through IFRS reporting and solvency tests ” . In Legal Capital in Europe, European Company and Financial Law Review , Edited by: Lutter , M. Berlin : de Gruyter . Supplement No. 1
- Pownall , G. and Schipper , K. 1999 . Implications of accounting research for the SEC's consideration of International Accounting Standards for U.S. security offerings . Accounting Horizons , 13 ( 3 ) : 259 – 280 .
- Radebaugh , L. H. and Gray , S. J. 2002 . International Accounting and Multinational Enterprises, , 5th edn , New York : Wiley .
- Rickford , J. 2004 . Reforming capital – report of the Interdisciplinary Group on Capital Maintenance . European Business Law Review , 15 : 920 – 1027 .
- Schipper , K. 2005 . The introduction of International Accounting Standards in Europe: implications for international convergence . European Accounting Review , 14 : 101 – 126 .
- Securities and Exchange Commission (SEC) . 2003 . Study Pursuant to Section 108(d) of the Sarbanes–Oxley Act of 2002 on the Adoption by the United States Financial Reporting System of a Principles-Based Accounting System Washington , DC
- Solodchenko , I. and Sucher , P. 2005 . Accounting in Ukraine since independence: real politik, problems and prospects . European Accounting Review , 14 ( 3 ) : 603 – 633 .
- Street , D. L. and Gray , S. J. 2002 . Factors influencing the extent of corporate compliance with International Accounting Standards: summary of research monograph . Journal of International Accounting, Auditing & Taxation , 11 ( 1 ) : 51 – 76 .
- Sucher , P. and Jindrichovska , I. 2004 . Implementing IFRS: a case study of the Czech Republic . Accounting in Europe , 1 : 109 – 141 .
- Sucher , P. 2005 . Introduction: transitional economies and changing notions of accounting and accountability . European Accounting Review , 14 ( 3 ) : 571 – 577 .
- Tarca , A. 2004 . International convergence of accounting practices: choosing between IAS and U.S. GAAP . Journal of International Financial Management and Accounting , 20 : 129 – 153 .
- Tukker , A. 2003 . The Netherlands – embracing IFRS . Available at: http://www.pwc.com/extweb/pwcpublications.nsf
- Van Hulle , K. 2004 . “ From Accounting Directives to International Accounting Standards ” . In The Economics and Politics of Accounting: International Perspectives on Research Trends, Policy and Practices , Edited by: Leuz , C. , Pfaff , D. and Hopwood , A. Oxford : Oxford University Press .