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

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  • 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).

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Bibliographic Info

Paper provided by HEC Paris 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

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Postal: HEC Paris, 78351 Jouy-en-Josas cedex, France
Web page: http://www.hec.fr/
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Keywords: International accounting differences; institutional factors; earnings managements; synchronicity;

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  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, Harvard - Institute of Economic Research 1788, Harvard - Institute of Economic Research.
  2. Li JIN & Stewart C. MYERS, 2004. "R2 Around the World: New Theory and New Tests," FAME Research Paper Series, International Center for Financial Asset Management and Engineering rp158, International Center for Financial Asset Management and Engineering.
  3. Robert M. Bushman & Joseph D. Piotroski & Abbie J. Smith, 2004. "What Determines Corporate Transparency?," Journal of Accounting Research, Wiley Blackwell, Wiley Blackwell, vol. 42(2), pages 207-252, 05.
  4. 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, Elsevier, vol. 9(2), pages 79-110.
  5. La Porta, Rafael & Lopez-de-Silanes, Florencio & Shleifer, Andrei & Vishny, Robert W., 1998. "Law and Finance," Scholarly Articles 3451310, Harvard University Department of Economics.
  6. 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, Elsevier, vol. 36(1-3), pages 235-270, December.
  7. White, Halbert, 1980. "A Heteroskedasticity-Consistent Covariance Matrix Estimator and a Direct Test for Heteroskedasticity," Econometrica, Econometric Society, Econometric Society, vol. 48(4), pages 817-38, May.
  8. Randall Morck & Bernard Yeung & Wayne Yu, 1999. "The Information Content of Stock Markets: Why Do Emerging Markets Have Synchronous Stock Price Movements?," Harvard Institute of Economic Research Working Papers, Harvard - Institute of Economic Research 1879, Harvard - Institute of Economic Research.
  9. Bernard Raffournier, 1995. "The determinants of voluntary financial disclosure by Swiss listed companies," European Accounting Review, Taylor & Francis Journals, Taylor & Francis Journals, vol. 4(2), pages 261-280.
  10. 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, Elsevier, vol. 29(1), pages 1-51, February.
  11. Leuz, Christian & Nanda, Dhananjay & Wysocki, Peter D., 2003. "Earnings management and investor protection: an international comparison," Journal of Financial Economics, Elsevier, Elsevier, vol. 69(3), pages 505-527, September.
  12. L. Wade, 1988. "Review," Public Choice, Springer, Springer, vol. 58(1), pages 99-100, July.
  13. Kurt Auer, 1996. "Capital market reactions to earnings announcements: empirical evidence on the difference in the information content of IAS-based earnings and EC-Directives-based earnings," European Accounting Review, Taylor & Francis Journals, Taylor & Francis Journals, vol. 5(4), pages 587-623.
  14. Ashbaugh, Hollis, 2001. "Non-US Firms' Accounting Standard Choices," Journal of Accounting and Public Policy, Elsevier, Elsevier, vol. 20(2), pages 129-153.
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