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The relevance of International Financial Reporting Standards to a developing country: Evidence from Kazakhstan

  • Tyrrall, David
  • Woodward, David
  • Rakhimbekova, Almagoul
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    File URL: http://www.sciencedirect.com/science/article/B6W4P-4N1SJY6-1/2/c0ceafd5345c202b8cf0501b6cdef81d
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    Article provided by Elsevier in its journal The International Journal of Accounting.

    Volume (Year): 42 (2007)
    Issue (Month): 1 ()
    Pages: 82-110

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    Handle: RePEc:eee:accoun:v:42:y:2007:i:1:p:82-110
    Contact details of provider: Web page: http://www.elsevier.com/locate/inca/620179

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    1. Ding, Yuan & Jeanjean, Thomas & Stolowy, Herve, 2005. "Reply to discussion of "Why do national GAAP differ from IAS? The role of culture"," The International Journal of Accounting, Elsevier, vol. 40(4), pages 359-362.
    2. Ding, Yuan & Jeanjean, Thomas & Stolowy, Herve, 2005. "Why do national GAAP differ from IAS? The role of culture," The International Journal of Accounting, Elsevier, vol. 40(4), pages 325-350.
    3. Irina Smirnova & Jaroslav Sokolov & Clive Emmanuel, 1995. "Accounting education in Russia today," European Accounting Review, Taylor & Francis Journals, vol. 4(4), pages 833-846.
    4. Z. Boross & A. H. Clarkson & M. Fraser & P. Weetman, 1995. "Pressures and conflicts in moving towards harmonization of accounting practice: the Hungarian experience," European Accounting Review, Taylor & Francis Journals, vol. 4(4), pages 713-737.
    5. 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.
    6. Willie Seal & Pat Sucher & Ivan Zelenka, 1995. "The changing organization of Czech accounting," European Accounting Review, Taylor & Francis Journals, vol. 4(4), pages 659-681.
    7. Roberts, Alan, 1995. "The very idea of classification in international accounting," Accounting, Organizations and Society, Elsevier, vol. 20(7-8), pages 639-664.
    8. Irena Solodchenko & Pat Sucher, 2005. "Accounting in Ukraine since independence: Real politik, problems and prospects," European Accounting Review, Taylor & Francis Journals, vol. 14(3), pages 603-633.
    9. Danuta Krzywda & Derek Bailey & Marek Schroeder, 1995. "A theory of European accounting development applied to accounting change in contemporary Poland," European Accounting Review, Taylor & Francis Journals, vol. 4(4), pages 625-657.
    10. Katarzyna Kosmala-MacLullich, 2003. "The true and fair view construct in the context of the Polish transition economy: some local insights," European Accounting Review, Taylor & Francis Journals, vol. 12(3), pages 465-487.
    11. T. Colwyn Jones & Robert Luther, 2005. "Anticipating the Impact of IFRS on the Management of German Manufacturing Companies: Some Observations from a British Perspective," Accounting in Europe, Taylor & Francis Journals, vol. 2(1), pages 165-193, January.
    12. Stephen B Salter & Frederick Niswander, 1995. "Cultural Influence on the Development of Accounting Systems Internationally: A Test of Gray's [1988] Theory," Journal of International Business Studies, Palgrave Macmillan, vol. 26(2), pages 379-397, June.
    13. Chanchani, Shalin & Willett, Roger, 2004. "An empirical assessment of Gray's accounting value constructs," The International Journal of Accounting, Elsevier, vol. 39(2), pages 125-154.
    14. Bloom, Robert & Fuglister, Jayne & Myring, Mark, 1998. "The state of accounting in Armenia: A case," The International Journal of Accounting, Elsevier, vol. 33(5), pages 633-654.
    15. Ashraf, Junaid & Ghani, WaQar I., 2005. "Accounting development in Pakistan," The International Journal of Accounting, Elsevier, vol. 40(2), pages 175-201.
    16. Masato Kikuya, 2001. "International harmonization of Japanese accounting standards," Accounting History Review, Taylor & Francis Journals, vol. 11(3), pages 349-368.
    17. Derek Bailey, 1995. "Accounting in transition in the transitional economy," European Accounting Review, Taylor & Francis Journals, vol. 4(4), pages 595-623.
    18. Jason Zezhong Xiao & Pauline Weetman & Manli Sun, 2004. "Political Influence and Coexistence of a Uniform Accounting System and Accounting Standards: Recent Developments in China," Abacus, Accounting Foundation, University of Sydney, vol. 40(2), pages 193-218.
    19. Alicja Jaruga, 1993. "Changing rules of accounting in Poland," European Accounting Review, Taylor & Francis Journals, vol. 2(1), pages 115-126.
    20. Chamisa, Edward E., 2000. "The Relevance and Observance of the IASC Standards in Developing Countries and the Particular Case of Zimbabwe," The International Journal of Accounting, Elsevier, vol. 35(2), pages 267-286, 07.
    21. S. David Young, 1999. "From plan to market: financial statements and economic transition in the East German enterprise," European Accounting Review, Taylor & Francis Journals, vol. 8(1), pages 157-189.
    22. Murphy, Ann B., 2000. "The Impact of Adopting International Accounting Standards on the Harmonization of Accounting Practices," The International Journal of Accounting, Elsevier, vol. 35(4), pages 471-493, 010.
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