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An empirical investigation of multinational firms' compliance with International Accounting Standards

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  • El-Gazzar, Samir M.
  • Finn, Philip M.
  • Jacob, Rudy
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    File URL: http://www.sciencedirect.com/science/article/B6W4P-3XX6KB0-4/2/c1b4925fa63dafce77a9ac83bb938920
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    Bibliographic Info

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

    Volume (Year): 34 (1999)
    Issue (Month): 2 (06)
    Pages: 239-248

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    Handle: RePEc:eee:accoun:v:34:y:1999:i:2:p:239-248

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

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    Cited by:
    1. Paul André & Peter Walton & Dan Yang, 2012. "Voluntary adoption of IFRS: A study of determinants for UK unlisted firms," Post-Print hal-00935013, HAL.
    2. Jonas MACKEVICIUS & Jiří Strouhal & Svetlana ZVEROVICH, 2008. "Comparative Analysis of the National Accounting Standards of the Czech Republic and Lithuania," European Financial and Accounting Journal, University of Economics, Prague, vol. 2008(4), pages 22-44.
    3. Patrícia Teixeira Lopes & Lúcia Lima Rodrigues, 2006. "Accounting for Financial Instruments: An Analysis of the Determinants of Disclosure in the Portuguese Stock Exchange," FEP Working Papers 209, Universidade do Porto, Faculdade de Economia do Porto.
    4. Joshi, Prem Lal & Ramadhan, Sayel, 2002. "The adoption of international accounting standards by small and closely held companies: evidence from Bahrain," The International Journal of Accounting, Elsevier, vol. 37(4), pages 429-440.
    5. Akhtaruddin, M., 2005. "Corporate mandatory disclosure practices in Bangladesh," The International Journal of Accounting, Elsevier, vol. 40(4), pages 399-422.
    6. Naser, Kamal & Nuseibeh, Rana, 2003. "Quality of financial reporting: evidence from the listed Saudi nonfinancial companies," The International Journal of Accounting, Elsevier, vol. 38(1), pages 41-69.
    7. 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.
    8. Iatridis, George, 2010. "International Financial Reporting Standards and the quality of financial statement information," International Review of Financial Analysis, Elsevier, vol. 19(3), pages 193-204, June.
    9. 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.
    10. 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.

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