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Differences between domestic accounting standards and IAS: measurement, determinants and implications

Ding, Yuan; Hervé, Stolowy; Hope, Ole-Kristian; … - HEC Paris (École des Hautes Études Commerciales) - 2005

This study analyzes determinants and effects of differences between Domestic Accounting Standards (DSA) and Internationake Accounting Standards (IAS).

Persistent link: https://www.econbiz.de/10005011653

Differences between domestic accounting standards and IAS: Measurement, determinants and implications

Ding, Yuan; Hope, Ole-Kristian; Jeanjean, Thomas; … - In: Journal of Accounting and Public Policy 26 (2007) 1, pp. 1-38

Persistent link: https://www.econbiz.de/10005546334

Observations on measuring the differences between domestic accounting standards and IAS

Nobes, Christopher - In: Journal of accounting and public policy 28 (2009) 2, pp. 148-153

Persistent link: https://www.econbiz.de/10003874552

Differences between domestic accounting standards and IAS : measurement, determinants and implications

Ding, Yuan; Hope, Ole-Kristian; Jeanjean, Thomas; … - 2005

Persistent link: https://www.econbiz.de/10003279958

Differences between domestic accounting standards ans IAS : measurement, determinants and implications

Ding, Yuan; Hope, Ole-Kristian; Jeanjean, Thomas; … - In: Journal of accounting and public policy 26 (2007) 1, pp. 1-38

Persistent link: https://www.econbiz.de/10003463075

Differences between domestic accounting standards and IAS: Measurement, determinants and implications

Ding, Yuan; Hope, Ole-Kristian; Jeanjean, Thomas; … - In: Journal of accounting and public policy 26 (2007) 1, pp. 1-38

Persistent link: https://www.econbiz.de/10007590470

Differences between Domestic Accounting Standards and IAS : Measurement, Determinants and Implications

Hope, Ole-Kristian - 2013

This study analyzes determinants and effects of differences between Domestic Accounting Standards (DAS) and International Accounting Standards (IAS). We use an extensive list of differences between DAS and IAS to create two indices, absence and divergence. Absence measures the extent to which...

Persistent link: https://www.econbiz.de/10012754362

Differences between Domestic Accounting Standards and IAS : Measurement, Determinants and Implications

Hope, Ole-Kristian - 2013

Persistent link: https://www.econbiz.de/10012711841