Has IFRS Enhanced Accounting Uniformity?

References

• Aisbitt, S. (2001). Measurement of harmony of financial reporting within and between countries: The case of the Nordic countries. European Accounting Review, 10(1), 51–72. doi: 10.1080/09638180122041
   Google Scholar
• Archer, S., Delvaille, P., & Mcleay, S. (1995). The measurement of harmonization and the comparability of financial statement items: Within-country and between-country effects. Accounting and Business Research, 25(98), 67–80. doi: 10.1080/00014788.1995.9729930
   Google Scholar
• Bae, K. H., Tan, H. P., & Welker, M. (2008). International GAAP differences: The Impact on Foreign Analysts. The Accounting Review, 83(3), 593–628. doi: 10.2308/accr.2008.83.3.593
   Web of Science ®Google Scholar
• Cairns, D., Massoudi, D., Taplin, R., & Tarca, A. (2011). IFRS fair value measurement and accounting policy choice in the United Kingdom and Australia. The British Accounting Review, 43(1), 1–21. doi: 10.1016/j.bar.2010.10.003
   Web of Science ®Google Scholar
• Defond, M. L., Hu, X., Hung, M., & Li, S. (2011). The impact of mandatory IFRS adoption on foreign mutual fund ownership: The role of comparability. Journal of Accounting and Economics, 51(3), 240–258. doi: 10.1016/j.jacceco.2011.02.001
   Web of Science ®Google Scholar
• Ding, Y., Hope, O. K., Jeanjean, T., & Stolowy, H. (2007). Differences between domestic accounting standards and IAS: Measurement, Determinants and Implications. Journal of Accounting and Public Policy, 26, 1–38. doi: 10.1016/j.jaccpubpol.2006.11.001
   Google Scholar
• European commmsion. (2015). Effects of using international financial reporting standards (IFRS) in the EU: public consultation. Retrieved from http://ec.europa.eu/finance/consultations/2014/ifrs/docs/summary-of-responses_en.pdf
   Google Scholar
• European Union. (2002). Regulation (EC) No. 1606/2002 of the European parliament and of the council of 19 July 2002 on the application of international accounting standards. Official Journal of the European Communities, L. 243/1–L. 243/4.
   Google Scholar
• Florou, A., & Pope, P. F. (2012). Mandatory IFRS adoption and institutional investment decisions. The Accounting Review, 87(6), 1993–2025. doi: 10.2308/accr-50225
   Web of Science ®Google Scholar
• Haller, A. (2002). Financial accounting developments in the European Union: Past events and future prospects. European Accounting Review, 11(1), 153–190. doi: 10.1080/09638180220124770
   Google Scholar
• International Accounting Standards Board (IASB). (2018). Conceptual Framework for financial reporting.
   Google Scholar
• KPMG. (2006). IFRS Compared to Dutch GAAP: An Overview.
   Google Scholar
• KPMG, & von Keitz, I. (2006). The application of IFRS: Choices in Practice. London: KPMG.
   Google Scholar
• Kvaal, E., & Nobes, C. (2010). International differences in IFRS policy choice: A research note. Accounting and Business Research, 40(2), 173–187. doi: 10.1080/00014788.2010.9663390
   Web of Science ®Google Scholar
• Leuz, C., & Wysocki, P. D. (2016). The economics of disclosure and financial reporting regulation: Evidence and suggestions for future research. Journal of Accounting Research, 54(2), 525–622. doi: 10.1111/1475-679X.12115
   Web of Science ®Google Scholar
• Li, S. (2010). Does mandatory adoption of international financial reporting standards in the European Union Reduce the cost of equity Capital? The Accounting Review, 85(2), 606–637. doi: 10.2308/accr.2010.85.2.607
   Web of Science ®Google Scholar
• Murphy, A. (2000). The Impact of adopting international accounting standards on the Harmonization of accounting practices. The International Journal of Accounting, 35(4), 471–493. doi: 10.1016/S0020-7063(00)00074-1
   Google Scholar
• Nobes, C. (2001). GAAP 2001: A survey of national accounting rules benchmarked against international accounting standards. Andersen.
   Google Scholar
• Nobes, C. (2011). IFRS practices and the persistence of accounting system classification. Abacus, 47(3), 267–283. doi: 10.1111/j.1467-6281.2011.00341.x
   Web of Science ®Google Scholar
• Schipper, K. (2005). The Introduction of international accounting standards in Europe: Implications for international convergence. European Accounting Review, 14(1), 101–126. doi: 10.1080/0963818042000338013
   Google Scholar
• Stadler, C., & Nobes, C. W. (2014). The influence of country, industry, and topic factors on IFRS policy choice. Abacus, 50(4), 386–421. doi: 10.1111/abac.12035
   Web of Science ®Google Scholar
• Taplin, R. (2004). A unified approach to the measurement of international accounting harmony*. Accounting and Business Research, 34(1), 57–73. doi: 10.1080/00014788.2004.9729951
   Google Scholar
• Taplin, R. (2010). Statistical inference using the T index to quantify the level of comparability between accounts. Accounting and Business Research, 40(1), 75–103. doi: 10.1080/00014788.2010.9663385
   Web of Science ®Google Scholar
• Taplin, R. (2017). Measuring the comparability of company accounts Conditionally: A research note. Abacus, 53(4), 527–542. doi: 10.1111/abac.12097
   Web of Science ®Google Scholar
• Tay, J. S. W., & Parker, R. H. (1990). Measuring international Harmonization and Standardization. Abacus, 26(1), 71–88. doi: 10.1111/j.1467-6281.1990.tb00233.x
   Web of Science ®Google Scholar
• Wang, C. (2014). Accounting standards harmonization and financial statement comparability: Evidence from transnational information transfer. Journal of Accounting Research, 54(4), 955–992. doi: 10.1111/1475-679X.12055
   Google Scholar
• Yip, R. W., & Young, D. (2012). Does mandatory IFRS adoption improve information comparability? The Accounting Review, 87(5), 1767–1789. doi: 10.2308/accr-50192
   Web of Science ®Google Scholar