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

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Listed:
  • Ding, Yuan
  • Hervé, Stolowy
  • Hope, Ole-Kristian
  • Jeanjean, Thomas

Abstract

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

Suggested Citation

  • Ding, Yuan & Hervé, Stolowy & Hope, Ole-Kristian & Jeanjean, Thomas, 2005. "Differences between domestic accounting standards and IAS: measurement, determinants and implications," HEC Research Papers Series 826, HEC Paris.
  • Handle: RePEc:ebg:heccah:0826
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    4. Shleifer, Andrei & La Porta, Rafael & Lopez-De-Silanes, Florencio & Vishny, Robert W., 1997. "Legal Determinants of External Finance," Scholarly Articles 30728041, Harvard University Department of Economics.
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    6. Hollis Ashbaugh & Morton Pincus, 2001. "Domestic Accounting Standards, International Accounting Standards, and the Predictability of Earnings," Journal of Accounting Research, Wiley Blackwell, vol. 39(3), pages 417-434, December.
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    More about this item

    Keywords

    International accounting differences; institutional factors; earnings managements; synchronicity;
    All these keywords.

    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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