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

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Author Info
Ding, Yuan ()
Hervé, Stolowy ()
Hope, Ole-Kristian ()
Jeanjean, Thomas ()

Additional information is available for the following registered author(s):

Abstract

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

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File URL: http://www.hec.fr/hec/fr/professeurs_recherche/upload/cahiers/CR826.pdf
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Publisher Info
Paper provided by Groupe HEC in its series Les Cahiers de Recherche with number 826.

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Length: 43 pages
Date of creation: 30 Mar 2005
Date of revision:
Handle: RePEc:ebg:heccah:0826

Contact details of provider:
Postal: HEC Business School, 78351 Jouy-en-Josas cedex, France
Web page: http://www.hec.fr/hec/eng/index.html
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Related research
Keywords: International accounting differences institutional factors earnings managements synchronicity

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Find related papers by JEL classification:
M40 - Business Administration and Business Economics; Marketing; Accounting - - Accounting - - - General
M41 - Business Administration and Business Economics; Marketing; Accounting - - Accounting - - - Accounting

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References listed on IDEAS
Please report citation or reference errors to , or , if you are the registered author of the cited work, log in to your RePEc Author Service profile, click on "citations" and make appropriate adjustments.:
  1. Rafael LaPorta & Florencio Lopez de-Silanes & Andrei Shleifer & Robert W. Vishny, 1997. "Legal Determinants of External Finance," Harvard Institute of Economic Research Working Papers 1788, Harvard - Institute of Economic Research.
    Other versions:
  2. 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. [Downloadable!] (restricted)
  3. Leuz, Christian & Nanda, Dhananjay & Wysocki, Peter D., 2003. "Earnings management and investor protection: an international comparison," Journal of Financial Economics, Elsevier, vol. 69(3), pages 505-527, September. [Downloadable!] (restricted)
  4. Robert M. Bushman & Joseph D. Piotroski & Abbie J. Smith, 2004. "What Determines Corporate Transparency?," Journal of Accounting Research, Blackwell Publishing, vol. 42(2), pages 207-252, 05. [Downloadable!] (restricted)
  5. Cooke, Terence E. & Wallace, R. S. Olusegun, 1990. "Financial disclosure regulation and its environment: A review and further analysis," Journal of Accounting and Public Policy, Elsevier, vol. 9(2), pages 79-110. [Downloadable!] (restricted)
  6. Ball, Ray & Kothari, S. P. & Robin, Ashok, 2000. "The effect of international institutional factors on properties of accounting earnings," Journal of Accounting and Economics, Elsevier, vol. 29(1), pages 1-51, February. [Downloadable!] (restricted)
  7. Randall Morck & Bernard Yeung & Wayne Wu, 1999. "The Information Content of Stock Markets: Why do Emerging Markets have Synchronous Stock Price Movements?," William Davidson Institute Working Papers Series 44, William Davidson Institute at the University of Michigan Stephen M. Ross Business School. [Downloadable!]
    Other versions:
  8. Robert E. Verrecchia & Christian Leuz, 1999. "The Economic Consequences of Increased Disclosure," Working Paper Series: Finance and Accounting 41, Department of Finance, Goethe University Frankfurt am Main. [Downloadable!]
  9. Ashbaugh, Hollis, 2001. "Non-US Firms' Accounting Standard Choices," Journal of Accounting and Public Policy, Elsevier, vol. 20(2), pages 129-153. [Downloadable!] (restricted)
  10. Rafael La Porta & Florencio Lopez-de-Silanes & Andrei Shleifer & Robert W. Vishny, 1998. "Law and Finance," Journal of Political Economy, University of Chicago Press, vol. 106(6), pages 1113-1155, December. [Downloadable!] (restricted)
    Other versions:
  11. White, Halbert, 1980. "A Heteroskedasticity-Consistent Covariance Matrix Estimator and a Direct Test for Heteroskedasticity," Econometrica, Econometric Society, vol. 48(4), pages 817-38, May. [Downloadable!] (restricted)
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