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Does book-tax conformity deter opportunistic book and tax reporting? : an international analysis
Tang, Tanya Y. H. - In: European accounting review 24 (2015) 3, pp. 441-469
Persistent link: https://www.econbiz.de/10011409745
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The challenge of setting standards for a worldwide constituency : research implications from the IASB's early history
Camfferman, Kees; Zeff, Stephen A. - In: European accounting review 27 (2018) 2, pp. 289-312
Persistent link: https://www.econbiz.de/10011883354
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International financial reporting standards and private firms' access to bank loans
Balsmeier, Benjamin; Vanhaverbeke, Steven - In: European accounting review 27 (2018) 1, pp. 75-104
Persistent link: https://www.econbiz.de/10011860163
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The Spanish accounting system and international accounting harmonization
Laínez Gadea, José Antonio; Jarne, José I.; Callao, … - In: European accounting review 8 (1999) 1, pp. 93-113
Persistent link: https://www.econbiz.de/10001442502
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The impact of mandatory IFRS adoption on equity valuation of accounting numbers for security investors in the EU
Aharony, Joseph; Bar-Niv, Ran; Falk, Haim - In: European accounting review 19 (2010) 3, pp. 535-578
Persistent link: https://www.econbiz.de/10008695430
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The impact of introducing estimates of the future on international comparability in earnings expectations
Dargenidou, Christina; McLeay, Stuart J. - In: European accounting review 19 (2010) 3, pp. 511-534
Persistent link: https://www.econbiz.de/10008695433
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The effect of accounting education and national culture on accounting judgments : a comparative study of Anglo-Celtic and Chinese
Chand, Parmod; Cummings, Lorne; Patel, Chris - In: European accounting review 21 (2012) 1, pp. 153-182
Persistent link: https://www.econbiz.de/10009562333
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IFRS : on the docility of sophisticated users in preserving the ideal of comparability
Durocher, Sylvain; Gendron, Yves - In: European accounting review 20 (2011) 2, pp. 233-262
Persistent link: https://www.econbiz.de/10009236442
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Why more forward-looking accounting standards can reduce financial reporting quality
Ewert, Ralf; Wagenhofer, Alfred - In: European accounting review 25 (2016) 3, pp. 487-513
Persistent link: https://www.econbiz.de/10011598104
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Institutional change of accounting systems : the adoption of a regime of adapted international financial reporting standards
Guerreiro, Marta Silva; Rodrigues, Lúcia Lima; Craig, … - In: European accounting review 24 (2015) 2, pp. 379-409
Persistent link: https://www.econbiz.de/10011342948