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Acceptance and Observance of International Accounting Standards: An Empirical Study of Companies Claiming to Comply with IASs

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  • Street, Donna L.
  • Gray, Sidney J.
  • Bryant, Stephanie M.
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    File URL: http://www.sciencedirect.com/science/article/B6W4P-3XDJHYM-2/2/853ca141a50c043172063688e0a7f7b1
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    Bibliographic Info

    Article provided by Elsevier in its journal The International Journal of Accounting.

    Volume (Year): 34 (1999)
    Issue (Month): 1 ()
    Pages: 11-48

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    Handle: RePEc:eee:accoun:v:34:y:1999:i:1:p:11-48

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    Web page: http://www.elsevier.com/locate/inca/620179

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    Cited by:
    1. Muhammad Jahangir Ali, 2006. "Disclosure harmonization of accounting practices: the case for South Asia," Asian Review of Accounting, Emerald Group Publishing, vol. 14(1), pages 168-186, July.
    2. Salma Damak-Ayadi, 2007. "De L'Efficacite Des Mesures De Convergence Pour Preparer Le Passage Aux Ias/Ifrs En France," Post-Print halshs-00544879, HAL.
    3. Guerreiro, Marta Silva & Rodrigues, Lúcia Lima & Craig, Russell, 2012. "Voluntary adoption of International Financial Reporting Standards by large unlisted companies in Portugal – Institutional logics and strategic responses," Accounting, Organizations and Society, Elsevier, vol. 37(7), pages 482-499.
    4. Street, Donna L. & Bryant, Stephanie M., 2000. "Disclosure Level and Compliance with IASs: A Comparison of Companies With and Without U.S. Listings and Filings," The International Journal of Accounting, Elsevier, vol. 35(3), pages 305-329, 09.
    5. Faisal S. Alanezi & Mishari M. Alfaraih & Eyad A. Alrashaid & Saad S. Albolushi, 2012. "Dual/joint auditors and the level of compliance with international financial reporting standards (IFRS-required disclosure): The case of financial institutions in Kuwait," Journal of Economic and Administrative Sciences, Emerald Group Publishing, vol. 28(2), pages 109-129, August.
    6. Al-Shammari, Bader & Brown, Philip & Tarca, Ann, 2008. "An investigation of compliance with international accounting standards by listed companies in the Gulf Co-Operation Council member states," The International Journal of Accounting, Elsevier, vol. 43(4), pages 425-447, December.
    7. Patricia Teixeira Lopes & Lucia Lima Rodrigues, 2004. "Accounting practices for financial instruments. How far are Portuguese companies from IAS?," FEP Working Papers 150, Universidade do Porto, Faculdade de Economia do Porto.
    8. Peng, Songlan & Tondkar, Rasoul H. & van der Laan Smith, Joyce & Harless, David W., 2008. "Does Convergence of Accounting Standards Lead to the Convergence of Accounting Practices?: A Study from China," The International Journal of Accounting, Elsevier, vol. 43(4), pages 448-468, December.
    9. Philippe Touron, 2002. "Theorie Institutionnelle Et Adoption De Normes Comptables Internationalement Reconnues : Etude De Trois Cas Français Sur La Periode 1989 - 1993," Post-Print halshs-00584540, HAL.
    10. Djatej, Arsen & Gao, Grace & Sarikas, Robert H.S. & Senteney, David L., 2011. "Eastern and Western European firms public and private information quality: The comparative impact of degree of implementation of IFRS," Emerging Markets Review, Elsevier, vol. 12(2), pages 111-129, June.
    11. Eleni Vrentzou, 2011. "The effects of International Financial Reporting Standards on the notes of auditors," Managerial Finance, Emerald Group Publishing, vol. 37(4), pages 334-346, April.
    12. Cuijpers,Rick & Maijoor,Steven & Buijink,Willem, 2002. "Voluntary adoption of non-local GAAP in the European Union: a study of determinants," Research Memorandum 069, Maastricht University, Maastricht Research School of Economics of Technology and Organization (METEOR).
    13. Szilveszter Fekete & Dumitru Matis & János Lukács, 2008. "Factors Influencing The Extent Of Corporate Compliance With Ifrs. The Case Of Hungarian Listed Companies," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, vol. 1(10), pages 2.
    14. Damak-Ayadi, Salma, 2007. "De l'efficacité des mesures de convergence pour préparer la passage aux IAS/IFRS en France," Economics Papers from University Paris Dauphine 123456789/2091, Paris Dauphine University.
    15. Bellas, Athanasios & Toudas, Kanellos & Papadatos, Konstantinos, 2007. "What International Accounting Standards (IAS) bring about to the financial statements of Greek Listed Companies? The case of the Athens Stock Exchange," MPRA Paper 13207, University Library of Munich, Germany.
    16. Tiron Tudor Adriana, 2010. "Disclosure Practices Concerning Consolidated Financial Statemens Of Romanians Groups Of Entites," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, vol. 1(1), pages 601-606, July.
    17. Dumitru Matis & Maria Ionela Damian & Carmen Giorgiana Bonaci, 2013. "Fair Value Measurement Disclosures: Particularities In The Context Of Listed Companies And European Funding," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, vol. 1(15), pages 3.
    18. Ching-Chieh Lin & Chi-Yun Hua & Wen-Hsiang Lin & Wen-Chih Lee, 2012. "IFRS Adoption and Financial Reporting Quality: Taiwan Experience," International Journal of Academic Research in Accounting, Finance and Management Sciences, Human Resource Management Academic Research Society, International Journal of Academic Research in Accounting, Finance and Management Sciences, vol. 2(4), pages 283-292, October.
    19. Vieru, Markku & Schadewitz, Hannu, 2010. "Impact of IFRS transition on audit and non-audit fees: evidence from small and medium-sized listed companies in Finland," MPRA Paper 44664, University Library of Munich, Germany.
    20. Pekdemir, Recep & Kepce Yonet, Nazli, 2010. "Exploratory Evidence for the Adoption of the Ias 7 in Turkey," MPRA Paper 29993, University Library of Munich, Germany.
    21. Hodgdon, Christopher & Tondkar, Rasoul H. & Adhikari, Ajay & Harless, David W., 2009. "Compliance with International Financial Reporting Standards and auditor choice: New evidence on the importance of the statutory audit," The International Journal of Accounting, Elsevier, vol. 44(1), pages 33-55, March.

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