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Differences between domestic accounting standards and IAS: Measurement, determinants and implications

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  • Ding, Yuan
  • Hope, Ole-Kristian
  • Jeanjean, Thomas
  • Stolowy, Herve

Abstract

This study analyzes determinants and effects of differences between Domestic Accounting Standards (DSA) and Internationake Accounting Standards (IAS).
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Suggested Citation

  • Ding, Yuan & Hope, Ole-Kristian & Jeanjean, Thomas & Stolowy, Herve, 2007. "Differences between domestic accounting standards and IAS: Measurement, determinants and implications," Journal of Accounting and Public Policy, Elsevier, vol. 26(1), pages 1-38.
    • Handle: RePEc:eee:jappol:v:26:y:2007:i:1:p:1-38
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    More about this item

    JEL classification:

    • M40 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - General
    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting

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