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The effect of accounting diversity on international financial analysis: empirical evidence

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  • Lainez, Jose A.
  • Callao, Susana

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  • Lainez, Jose A. & Callao, Susana, 2000. "The effect of accounting diversity on international financial analysis: empirical evidence," The International Journal of Accounting, Elsevier, vol. 35(1), pages 65-83, March.
    • Handle: RePEc:eee:accoun:v:35:y:2000:i:1:p:65-83
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    References listed on IDEAS

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    1. Gary K Meek & Clare B Roberts & Sidney J Gray, 1995. "Factors Influencing Voluntary Annual Report Disclosures By U.S., U.K. and Continental European Multinational Corporations," Journal of International Business Studies, Palgrave Macmillan;Academy of International Business, vol. 26(3), pages 555-572, September.
    2. Frost, Ca, 1994. "Discussion Of The Effects Of Accounting Diversity - Evidence From The European-Union," Journal of Accounting Research, Wiley Blackwell, vol. 32, pages 169-175.
    3. Joos, P & Lang, M, 1994. "The Effects Of Accounting Diversity - Evidence From The European-Union," Journal of Accounting Research, Wiley Blackwell, vol. 32, pages 141-168.
    4. Frederick D S Choi & Hisaaki Hino & Sang Kee Min & Sang Oh Nam & Junichi Ujiie & Arthur I Stonehill, 1983. "Analyzing Foreign Financial Statements: The Use and Misuse of International Ratio Analysis," Journal of International Business Studies, Palgrave Macmillan;Academy of International Business, vol. 14(1), pages 113-131, March.
    5. Gray, Sj, 1980. "The Impact Of International Accounting Differences From A Security-Analysis Perspective - Some European Evidence," Journal of Accounting Research, Wiley Blackwell, vol. 18(1), pages 64-76.
    6. Lainez, Jose A. & Callao, Susana & Jarne, Jose I., 1996. "International harmonization of reporting required by stock markets," The International Journal of Accounting, Elsevier, vol. 31(4), pages 405-418.
    7. Niclas Hellman, 1993. "A comparative analysis of the impact of accounting differences on profits and return on equity," European Accounting Review, Taylor & Francis Journals, vol. 2(3), pages 495-530.
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    1. repec:idb:brikps:197 is not listed on IDEAS
    2. Hela Turki & Senda Wali & Zahra Tajuddin Abdelgader Ali & Mona Hassab Elrasoul Mohammed, 2020. "IFRS and Financial Performance: Study in the French Context," International Journal of Financial Research, International Journal of Financial Research, Sciedu Press, vol. 11(2), pages 424-435, April.
    3. Dirk Simons, 2002. "Der Einfluss eines Aktivierungswahlrechtes für Entwicklungskosten auf Beteiligungsentscheidungen," Schmalenbach Journal of Business Research, Springer, vol. 54(8), pages 743-761, December.

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