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The use of International Accounting Standards terminology, a survey of IAS compliance disclosure


  • Taylor, Martin E.
  • Jones, Roberta Ann


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  • Taylor, Martin E. & Jones, Roberta Ann, 1999. "The use of International Accounting Standards terminology, a survey of IAS compliance disclosure," The International Journal of Accounting, Elsevier, vol. 34(4), pages 557-570, 010.
  • Handle: RePEc:eee:accoun:v:34:y:1999:i:4:p:557-570

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    References listed on IDEAS

    1. Eichenseher, John W. & Lobo, Gerald J. & Tung, Samuel S., 1991. "Interaction between alternative income measures : Effects on the significance of market association tests," Journal of Business Research, Elsevier, vol. 22(1), pages 47-63, January.
    2. Kam C. Chan & Benton E. Gup & Ming-Shiun Pan, 1997. "International Stock Market Efficiency and Integration: A Study of Eighteen Nations," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 24(6), pages 803-813.
    3. repec:bla:joares:v:34:y:1996:i:1:p:67-84 is not listed on IDEAS
    4. Johnson, Robert & Lindvall, John & Soenen, Luc, 1994. "EC economic and monetary integration: Implications for European equity investors," European Management Journal, Elsevier, vol. 12(1), pages 94-101, March.
    5. Christie, Andrew A., 1987. "On cross-sectional analysis in accounting research," Journal of Accounting and Economics, Elsevier, vol. 9(3), pages 231-258, December.
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    Cited by:

    1. Aljifri, Khaled & Khasharmeh, Hussein, 2006. "An investigation into the suitability of the international accounting standards to the United Arab Emirates environment," International Business Review, Elsevier, vol. 15(5), pages 505-526, October.
    2. 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.
    3. M. Lambert & G. Hübner & P.-A. Michel & H. Olivier, 2006. "International Financial Reporting Standards and Market Efficiency: A European Perspective," LSF Research Working Paper Series 06-04, Luxembourg School of Finance, University of Luxembourg.
    4. M. Lambert & G. Hübner & P.-A. Michel & H. Olivier, 2006. "The Impact of International Financial Reporting Standards on Market Microstructure in Europe," LSF Research Working Paper Series 06-02, Luxembourg School of Finance, University of Luxembourg.

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