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Making Accounting More International: Why, How, And How Far Will It Go?


  • Ray Ball


No abstract is available for this item.

Suggested Citation

  • Ray Ball, 1995. "Making Accounting More International: Why, How, And How Far Will It Go?," Journal of Applied Corporate Finance, Morgan Stanley, vol. 8(3), pages 19-29, September.
  • Handle: RePEc:bla:jacrfn:v:8:y:1995:i:3:p:19-29
    DOI: 10.1111/j.1745-6622.1995.tb00633.x

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    Cited by:

    1. Rahman, Asheq & Yammeesri, Jira & Perera, Hector, 2010. "Financial reporting quality in international settings: A comparative study of the USA, Japan, Thailand, France and Germany," The International Journal of Accounting, Elsevier, vol. 45(1), pages 1-34, March.
    2. van Lent, L.A.G.M., 1999. "Incomplete contracting theory in empirical accounting research," Other publications TiSEM 088f797d-9fa4-4081-98f4-1, Tilburg University, School of Economics and Management.
    3. Gabrielle Wanzenried, 2002. "Capital Structure Dynamics in UK and Continental Europe," Diskussionsschriften dp0209, Universitaet Bern, Departement Volkswirtschaft.
    4. Lawrence White, 2002. "Globalized Securities Markets and Accounting: How Many Standards?," Working Papers 02-11, New York University, Leonard N. Stern School of Business, Department of Economics.
    5. Philip Brown & Greg Clinch, 1998. "Global Harmonisation of Accounting Standards: What Research into Capital Markets Tells Us," Australian Accounting Review, CPA Australia, vol. 8(15), pages 21-29, May.
    6. David Procházka, 2015. "Is a Full International Accounting Convergence Desirable?," Český finanční a účetní časopis, University of Economics, Prague, vol. 2015(3), pages 7-23.
    7. Jayaraman, Sudarshan, 2012. "The effect of enforcement on timely loss recognition: Evidence from insider trading laws," Journal of Accounting and Economics, Elsevier, vol. 53(1), pages 77-97.
    8. John Preiato & Philip Brown & Ann Tarca, 2015. "A Comparison of Between-Country Measures of Legal Setting and Enforcement of Accounting Standards," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 42(1-2), pages 1-50, January.
    9. Gomez Biscarri, Javier & Lopez Espinosa, German, 2008. "The influence of differences in accounting standards on empirical pricing models: An application to the Fama-French model," Journal of Multinational Financial Management, Elsevier, vol. 18(4), pages 369-388, October.
    10. repec:eee:accoun:v:52:y:2017:i:4:p:319-337 is not listed on IDEAS
    11. repec:dau:papers:123456789/3507 is not listed on IDEAS
    12. repec:dau:papers:123456789/2814 is not listed on IDEAS
    13. Christopher S. Armstrong & Mary E. Barth & Alan D. Jagolinzer & Edward J. Riedl, 2008. "Market Reaction to the Adoption of IFRS in Europe," Harvard Business School Working Papers 09-032, Harvard Business School.
    14. repec:kap:jmgtgv:v:22:y:2018:i:3:d:10.1007_s10997-018-9409-9 is not listed on IDEAS
    15. repec:dug:actaec:y:2016:i:5:p:82-95 is not listed on IDEAS
    16. Karl A. Muller, III & Edward J. Riedl & Thorsten Sellhorn, 2011. "Mandatory Fair Value Accounting and Information Asymmetry: Evidence from the European Real Estate Industry," Management Science, INFORMS, vol. 57(6), pages 1138-1153, June.
    17. repec:bla:abacus:v:53:y:2017:i:4:p:527-542 is not listed on IDEAS
    18. Demirguc-Kunt, Asli & Maksimovic, Vojislav, 1999. "Institutions, financial markets, and firm debt maturity," Journal of Financial Economics, Elsevier, vol. 54(3), pages 295-336, December.
    19. Siriluck Sutthachai & Terence E. Cooke, 2009. "An Analysis of Thai Financial Reporting Practices and the Impact of the 1997 Economic Crisis," Abacus, Accounting Foundation, University of Sydney, vol. 45(4), pages 493-517, December.

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