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An empirical investigation of multinational firms' compliance with International Accounting Standards

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  • El-Gazzar, Samir M.
  • Finn, Philip M.
  • Jacob, Rudy
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    File URL: http://www.sciencedirect.com/science/article/pii/S0020-7063(99)00005-9
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    Article provided by Elsevier in its journal The International Journal of Accounting.

    Volume (Year): 34 (1999)
    Issue (Month): 2 (06)
    Pages: 239-248

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    Handle: RePEc:eee:accoun:v:34:y:1999:i:2:p:239-248
    Contact details of provider: Web page: http://www.elsevier.com/locate/inca/620179

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    Cited by:

    1. Patrícia Teixeira Lopes & Lúcia Lima Rodrigues, 2006. "Accounting for Financial Instruments: An Analysis of the Determinants of Disclosure in the Portuguese Stock Exchange," FEP Working Papers 209, Universidade do Porto, Faculdade de Economia do Porto.
    2. Ugo Lassini & Andrea Lionzo & Francesca Rossignoli, 2016. "Does business model affect accounting choices? An empirical analysis of European listed companies," Journal of Management and Governance, Springer, vol. 20(2), pages 229-260, June.
    3. Guerreiro, Marta Silva & Rodrigues, Lúcia Lima & Craig, Russell, 2012. "Voluntary adoption of International Financial Reporting Standards by large unlisted companies in Portugal – Institutional logics and strategic responses," Accounting, Organizations and Society, Elsevier, vol. 37(7), pages 482-499.
    4. Akhtaruddin, M., 2005. "Corporate mandatory disclosure practices in Bangladesh," The International Journal of Accounting, Elsevier, vol. 40(4), pages 399-422.
    5. Paul André & Peter Walton & Dan Yang, 2012. "Voluntary adoption of IFRS: A study of determinants for UK unlisted firms," Post-Print hal-00935013, HAL.
    6. Gaetano Matonti & Giuseppe Iuliano, 2012. "Voluntary Adoption of Ifrs by Italian Private Firms: A Study Of The Determinants," Eurasian Business Review, Springer;Eurasia Business and Economics Society, vol. 2(2), pages 43-70, December.
    7. Cuijpers Rick & Maijoor Steven & Buijink Willem, 2002. "Voluntary adoption of non-local GAAP in the European Union: a study of determinants," Research Memorandum 069, Maastricht University, Maastricht Research School of Economics of Technology and Organization (METEOR).
    8. Naser, Kamal & Nuseibeh, Rana, 2003. "Quality of financial reporting: evidence from the listed Saudi nonfinancial companies," The International Journal of Accounting, Elsevier, vol. 38(1), pages 41-69.
    9. Salma Damak-Ayadi, 2007. "De L'Efficacite Des Mesures De Convergence Pour Preparer Le Passage Aux Ias/Ifrs En France," Post-Print halshs-00544879, HAL.
    10. Catalina Gorgan & Vasile Gorgan, 2014. "Study On Disclosure Level Of Companies Listed On The Bucharest Stock Exchange In Accordance With International Financial Reporting Standards: The Case Of Intangible Assets," Annals - Economy Series, Constantin Brancusi University, Faculty of Economics, vol. 2, pages 104-115, April.
    11. repec:dau:papers:123456789/2091 is not listed on IDEAS
    12. Iatridis, George, 2010. "International Financial Reporting Standards and the quality of financial statement information," International Review of Financial Analysis, Elsevier, vol. 19(3), pages 193-204, June.
    13. Jonas MACKEVICIUS & Jiří Strouhal & Svetlana ZVEROVICH, 2008. "Comparative Analysis of the National Accounting Standards of the Czech Republic and Lithuania," European Financial and Accounting Journal, University of Economics, Prague, vol. 2008(4), pages 22-44.
    14. Joshi, Prem Lal & Ramadhan, Sayel, 2002. "The adoption of international accounting standards by small and closely held companies: evidence from Bahrain," The International Journal of Accounting, Elsevier, vol. 37(4), pages 429-440.

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