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Developing countries converging with developed-country accounting standards: Evidence from South Africa and Mexico

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  • Prather-Kinsey, Jenice

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  • Prather-Kinsey, Jenice, 2006. "Developing countries converging with developed-country accounting standards: Evidence from South Africa and Mexico," The International Journal of Accounting, Elsevier, vol. 41(2), pages 141-162.
    • Handle: RePEc:eee:accoun:v:41:y:2006:i:2:p:141-162
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    10. Ball, Ray & Robin, Ashok & Wu, Joanna Shuang, 2003. "Incentives versus standards: properties of accounting income in four East Asian countries," Journal of Accounting and Economics, Elsevier, vol. 36(1-3), pages 235-270, December.
    11. Chandra, Ramesh & Balachandran, Bala V, 1992. "More Powerful Portfolio Approaches to Regressing Abnormal Returns on Firm-Specific Variables for Cross-Sectional Studies," Journal of Finance, American Finance Association, vol. 47(5), pages 2055-2070, December.
    12. Barth, Mary E. & Beaver, William H. & Landsman, Wayne R., 2001. "The relevance of the value relevance literature for financial accounting standard setting: another view," Journal of Accounting and Economics, Elsevier, vol. 31(1-3), pages 77-104, September.
    13. Bhattacharya, Utpal & Daouk, Hazem & Jorgenson, Brian & Kehr, Carl-Heinrich, 2000. "When an event is not an event: the curious case of an emerging market," Journal of Financial Economics, Elsevier, vol. 55(1), pages 69-101, January.
    14. Keith Jefferis & Charles Okeahalam & Tebogo Matome, 1999. "International Stock Market Linkages in Southern Africa," Working Papers 17, Botswana Institute for Development Policy Analysis.
    15. Mark L. Defond & Mingyi Hung, 2004. "Investor Protection and Corporate Governance: Evidence from Worldwide CEO Turnover," Journal of Accounting Research, Wiley Blackwell, vol. 42(2), pages 269-312, May.
    16. Carol A. Frost & Grace Pownall, 1994. "A Comparison of the Stock Price Response to Earnings Disclosures in the United States and the United Kingdom," Contemporary Accounting Research, John Wiley & Sons, vol. 11(1), pages 59-83, June.
    17. R D Nair, 1982. "Empirical Guidelines for Comparing International Accounting data," Journal of International Business Studies, Palgrave Macmillan;Academy of International Business, vol. 13(3), pages 85-98, September.
    18. Alford, A & Jones, J & Leftwich, R & Zmijewski, M, 1993. "The Relative Informativeness Of Accounting Disclosures In Different Countries," Journal of Accounting Research, Wiley Blackwell, vol. 31, pages 183-223.
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    2. Eiler, Lisa A. & Miranda-Lopez, Jose & Tama-Sweet, Isho, 2015. "The Impact of Accounting Disclosures and the Regulatory Environment on the Information Content of Earnings Announcements," The International Journal of Accounting, Elsevier, vol. 50(2), pages 142-169.
    3. Kim, Oksana, 2013. "Russian Accounting System: Value Relevance of Reported Information and the IFRS Adoption Perspective," The International Journal of Accounting, Elsevier, vol. 48(4), pages 525-547.
    4. Alali, Fatima A. & Foote, Paul Sheldon, 2012. "The Value Relevance of International Financial Reporting Standards: Empirical Evidence in an Emerging Market," The International Journal of Accounting, Elsevier, vol. 47(1), pages 85-108.
    5. El-Helaly, Moataz & Ntim, Collins G. & Al-Gazzar, Manar, 2020. "Diffusion theory, national corruption and IFRS adoption around the world," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 38(C).
    6. Musa Yelwa Abubakar & Nasiru Abdulsallam & Muhammad Yusuf Alkali, 2017. "The Impact of the New Accounting Reporting Among Listed Firms in Nigerian Stock Market," Asian Journal of Social Sciences and Management Studies, Asian Online Journal Publishing Group, vol. 4(1), pages 1-9.
    7. Nurunnabi, Mohammad & Donker, Han & Jermakowicz, Eva K., 2022. "The impact of mandatory adoption of IFRS in Saudi Arabia," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 49(C).
    8. 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.
    9. Helen Hong Yang & Colin Clark & Changyu Wu & Alan Farley, 2018. "Insights from Accounting Practitioners on China's Convergence with IFRS," Australian Accounting Review, CPA Australia, vol. 28(1), pages 14-27, March.
    10. 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.
    11. Miranda-Lopez, Jose E. & Nichols, Linda M., 2012. "The use of earnings and cash flows in investment decisions in the U.S. and Mexico: Experimental evidence," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 21(2), pages 198-208.
    12. Bindu Arya & Gaiyan Zhang, 2009. "Institutional Reforms and Investor Reactions to CSR Announcements: Evidence from an Emerging Economy," Journal of Management Studies, Wiley Blackwell, vol. 46(7), pages 1089-1112, November.
    13. El-Helaly, Moataz & Ntim, Collins G. & Soliman, Mark, 2020. "The Role of National Culture in International Financial Reporting Standards Adoption," Research in International Business and Finance, Elsevier, vol. 54(C).
    14. Igor Goncharov & Allan Hodgson & Suntharee Lhaopadchan & Sonia Sanabria, 2013. "Asymmetric trading by insiders – comparing abnormal returns and earnings prediction in Spain and Australia," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 53(1), pages 163-184, March.
    15. repec:dau:papers:123456789/2091 is not listed on IDEAS
    16. Whisper Maisiri & Liezl van Dyk & Rojanette Coeztee, 2021. "Factors that Inhibit Sustainable Adoption of Industry 4.0 in the South African Manufacturing Industry," Sustainability, MDPI, vol. 13(3), pages 1-21, January.
    17. Pignatel, Isabelle & Tchakoute Tchuigoua, Hubert, 2020. "Microfinance institutions and International Financial Reporting Standards: An exploratory analysis," Research in International Business and Finance, Elsevier, vol. 54(C).
    18. Bello Usman Baba, 2013. "Assessing Nigeria’s Journey towards IFRS Adoption," Information Management and Business Review, AMH International, vol. 5(10), pages 505-513.
    19. Poudel, Ghanshyam & Hellmann, Andreas & Perera, Hector, 2014. "The adoption of International Financial Reporting Standards in a non-colonized developing country: The case of Nepal," Advances in accounting, Elsevier, vol. 30(1), pages 209-216.

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