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The relevance of International Financial Reporting Standards to a developing country: Evidence from Kazakhstan

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  • Tyrrall, David
  • Woodward, David
  • Rakhimbekova, Almagoul
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    Bibliographic Info

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

    Volume (Year): 42 (2007)
    Issue (Month): 1 ()
    Pages: 82-110

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    Handle: RePEc:eee:accoun:v:42:y:2007:i:1:p:82-110

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

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    1. Roberts, Alan, 1995. "The very idea of classification in international accounting," Accounting, Organizations and Society, Elsevier, vol. 20(7-8), pages 639-664.
    2. Masato Kikuya, 2001. "International harmonization of Japanese accounting standards," Accounting History Review, Taylor & Francis Journals, Taylor & Francis Journals, vol. 11(3), pages 349-368.
    3. S. David Young, 1999. "From plan to market: financial statements and economic transition in the East German enterprise," European Accounting Review, Taylor & Francis Journals, Taylor & Francis Journals, vol. 8(1), pages 157-189.
    4. Katarzyna Kosmala-MacLullich, 2003. "The true and fair view construct in the context of the Polish transition economy: some local insights," European Accounting Review, Taylor & Francis Journals, Taylor & Francis Journals, vol. 12(3), pages 465-487.
    5. Willie Seal & Pat Sucher & Ivan Zelenka, 1995. "The changing organization of Czech accounting," European Accounting Review, Taylor & Francis Journals, Taylor & Francis Journals, vol. 4(4), pages 659-681.
    6. Irena Solodchenko & Pat Sucher, 2005. "Accounting in Ukraine since independence: Real politik, problems and prospects," European Accounting Review, Taylor & Francis Journals, Taylor & Francis Journals, vol. 14(3), pages 603-633.
    7. Alicja Jaruga, 1993. "Changing rules of accounting in Poland," European Accounting Review, Taylor & Francis Journals, Taylor & Francis Journals, vol. 2(1), pages 115-126.
    8. Stephen B Salter & Frederick Niswander, 1995. "Cultural Influence on the Development of Accounting Systems Internationally: A Test of Gray's [1988] Theory," Journal of International Business Studies, Palgrave Macmillan, vol. 26(2), pages 379-397, June.
    9. Ding, Yuan & Jeanjean, Thomas & Stolowy, Herve, 2005. "Reply to discussion of "Why do national GAAP differ from IAS? The role of culture"," The International Journal of Accounting, Elsevier, Elsevier, vol. 40(4), pages 359-362.
    10. Irina Smirnova & Jaroslav Sokolov & Clive Emmanuel, 1995. "Accounting education in Russia today," European Accounting Review, Taylor & Francis Journals, Taylor & Francis Journals, vol. 4(4), pages 833-846.
    11. Bloom, Robert & Fuglister, Jayne & Myring, Mark, 1998. "The state of accounting in Armenia: A case," The International Journal of Accounting, Elsevier, Elsevier, vol. 33(5), pages 633-654.
    12. 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, Elsevier, vol. 37(4), pages 429-440.
    13. Chamisa, Edward E., 2000. "The Relevance and Observance of the IASC Standards in Developing Countries and the Particular Case of Zimbabwe," The International Journal of Accounting, Elsevier, Elsevier, vol. 35(2), pages 267-286, 07.
    14. Z. Boross & A. H. Clarkson & M. Fraser & P. Weetman, 1995. "Pressures and conflicts in moving towards harmonization of accounting practice: the Hungarian experience," European Accounting Review, Taylor & Francis Journals, Taylor & Francis Journals, vol. 4(4), pages 713-737.
    15. T. Colwyn Jones & Robert Luther, 2005. "Anticipating the Impact of IFRS on the Management of German Manufacturing Companies: Some Observations from a British Perspective," Accounting in Europe, Taylor & Francis Journals, Taylor & Francis Journals, vol. 2(1), pages 165-193, January.
    16. Chanchani, Shalin & Willett, Roger, 2004. "An empirical assessment of Gray's accounting value constructs," The International Journal of Accounting, Elsevier, Elsevier, vol. 39(2), pages 125-154.
    17. Murphy, Ann B., 2000. "The Impact of Adopting International Accounting Standards on the Harmonization of Accounting Practices," The International Journal of Accounting, Elsevier, Elsevier, vol. 35(4), pages 471-493, 010.
    18. Derek Bailey, 1995. "Accounting in transition in the transitional economy," European Accounting Review, Taylor & Francis Journals, Taylor & Francis Journals, vol. 4(4), pages 595-623.
    19. Ashraf, Junaid & Ghani, WaQar I., 2005. "Accounting development in Pakistan," The International Journal of Accounting, Elsevier, Elsevier, vol. 40(2), pages 175-201.
    20. Danuta Krzywda & Derek Bailey & Marek Schroeder, 1995. "A theory of European accounting development applied to accounting change in contemporary Poland," European Accounting Review, Taylor & Francis Journals, Taylor & Francis Journals, vol. 4(4), pages 625-657.
    21. Jason Zezhong Xiao & Pauline Weetman & Manli Sun, 2004. "Political Influence and Coexistence of a Uniform Accounting System and Accounting Standards: Recent Developments in China," Abacus, Accounting Foundation, University of Sydney, Accounting Foundation, University of Sydney, vol. 40(2), pages 193-218.
    22. Ding, Yuan & Jeanjean, Thomas & Stolowy, Herve, 2005. "Why do national GAAP differ from IAS? The role of culture," The International Journal of Accounting, Elsevier, Elsevier, vol. 40(4), pages 325-350.
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    Cited by:
    1. Nobes, Christopher & Stadler, Christian, 2013. "How arbitrary are international accounting classifications? Lessons from centuries of classifying in many disciplines, and experiments with IFRS data," Accounting, Organizations and Society, Elsevier, vol. 38(8), pages 573-595.
    2. Konstantinos P. Papadatos & Athanasios P. Bellas, 2011. "Applying IFRS Mandatory: Evidence from Greek Listed Companies," European Research Studies Journal, European Research Studies Journal, vol. 0(4), pages 71-96.
    3. Zhang, Yuyang & Uchida, Konari & Bu, Hua, 2013. "How do accounting standards and insiders' incentives affect earnings management? Evidence from China," Emerging Markets Review, Elsevier, Elsevier, vol. 16(C), pages 78-99.
    4. Apostolos A. Ballas & Despina Skoutela & Christos A. Tzovas, 2010. "The relevance of IFRS to an emerging market: evidence from Greece," Managerial Finance, Emerald Group Publishing, Emerald Group Publishing, vol. 36(11), pages 931-948, November.

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