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The Impact of Adopting International Accounting Standards on the Harmonization of Accounting Practices

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  • Murphy, Ann B.

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  • Murphy, Ann B., 2000. "The Impact of Adopting International Accounting Standards on the Harmonization of Accounting Practices," The International Journal of Accounting, Elsevier, vol. 35(4), pages 471-493, 010.
    • Handle: RePEc:eee:accoun:v:35:y:2000:i:4:p:471-493
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    References listed on IDEAS

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    1. Emenyonu, Emmanuel N. & Gray, Sidney J., 1996. "International accounting harmonization and the major developed stock market countries: An empirical study," The International Journal of Accounting, Elsevier, vol. 31(3), pages 269-279.
    2. Frank, Wg, 1979. "Empirical-Analysis Of International Accounting Principles," Journal of Accounting Research, Wiley Blackwell, vol. 17(2), pages 593-605.
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    Cited by:

    1. Tagesson, Torbjorn, 2007. "Does legislation or form of association influence the harmonization of accounting? A study of accounting in the Swedish water and sewage sector," Utilities Policy, Elsevier, vol. 15(4), pages 248-260, December.
    2. Ding, Yuan & Jeanjean, Thomas & Stolowy, Herve, 2005. "Why do national GAAP differ from IAS? The role of culture," The International Journal of Accounting, Elsevier, vol. 40(4), pages 325-350.
    3. Jones, Stewart & Finley, Aimee, 2011. "Have IFRS made a difference to intra-country financial reporting diversity?," The British Accounting Review, Elsevier, vol. 43(1), pages 22-38.
    4. 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.
    5. Tyrrall, David & Woodward, David & Rakhimbekova, Almagoul, 2007. "The relevance of International Financial Reporting Standards to a developing country: Evidence from Kazakhstan," The International Journal of Accounting, Elsevier, vol. 42(1), pages 82-110.
    6. Marco Fasan & Carlo Marcon, 2018. "Accounting Choice under IFRS: The Role of Accounting Tradition and Managerial Opportunism," 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. 8(3), pages 209-223, July.
    7. 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.
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    9. Mohammad Nurunnabi, 2017. "IFRS and Saudi accounting standards: a critical investigation," International Journal of Disclosure and Governance, Palgrave Macmillan, vol. 14(3), pages 191-206, August.
    10. Cătălina Florentina PRICOPE, 2016. "The role of institutional pressures in developing countries. Implications for IFRS," Theoretical and Applied Economics, Asociatia Generala a Economistilor din Romania - AGER, vol. 0(2(607), S), pages 27-40, Summer.
    11. Hinke, J. & Stárová, M., 2013. "Application Possibilities and Consequences of Biological Assets and Agricultural Produce Reporting in Accordance with IFRS Principles in the Czech Republic," AGRIS on-line Papers in Economics and Informatics, Czech University of Life Sciences Prague, Faculty of Economics and Management, vol. 5(4), pages 1-13, December.
    12. M. Lambert & G. Hübner & P.-A. Michel & H. Olivier, 2006. "The Impact of International Financial Reporting Standards on Market Microstructure in Europe," LSF Research Working Paper Series 06-02, Luxembourg School of Finance, University of Luxembourg.
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