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

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  • Tyrrall, David
  • Woodward, David
  • Rakhimbekova, Almagoul

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  • Tyrrall, David & Woodward, David & Rakhimbekova, Almagoul, 2007. "The relevance of International Financial Reporting Standards to a developing country: Evidence from Kazakhstan," The International Journal of Accounting, Elsevier, vol. 42(1), pages 82-110.
  • Handle: RePEc:eee:accoun:v:42:y:2007:i:1:p:82-110
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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. 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.
    3. 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.
    4. 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.
    5. Ashraf, Junaid & Ghani, WaQar I., 2005. "Accounting development in Pakistan," The International Journal of Accounting, Elsevier, vol. 40(2), pages 175-201.
    6. Masato Kikuya, 2001. "International harmonization of Japanese accounting standards," Accounting History Review, Taylor & Francis Journals, vol. 11(3), pages 349-368.
    7. Alicja Jaruga, 1993. "Changing rules of accounting in Poland," European Accounting Review, Taylor & Francis Journals, vol. 2(1), pages 115-126.
    8. Irina Smirnova & Jaroslav Sokolov & Clive Emmanuel, 1995. "Accounting education in Russia today," European Accounting Review, Taylor & Francis Journals, vol. 4(4), pages 833-846.
    9. 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.
    10. 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.
    11. Derek Bailey, 1995. "Accounting in transition in the transitional economy," European Accounting Review, Taylor & Francis Journals, vol. 4(4), pages 595-623.
    12. Roberts, Alan, 1995. "The very idea of classification in international accounting," Accounting, Organizations and Society, Elsevier, vol. 20(7-8), pages 639-664.
    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. 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.
    16. 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.
    17. 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, July.
    18. 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.
    19. 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.
    20. 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.
    21. 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;Academy of International Business, vol. 26(2), pages 379-397, June.
    22. 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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    1. repec:eee:jiaata:v:30:y:2018:i:c:p:57-68 is not listed on IDEAS
    2. Nobes, Christopher & Stadler, Christian, 2013. "How arbitrary are international accounting classifications? Lessons from centuries of classifying in many disciplines, and experiments with IFRS data," Accounting, Organizations and Society, Elsevier, vol. 38(8), pages 573-595.
    3. repec:eee:crpeac:v:25:y:2014:i:8:p:683-708 is not listed on IDEAS
    4. repec:eee:crpeac:v:25:y:2014:i:6:p:511-528 is not listed on IDEAS
    5. Najihah Yaacob & Ayoib Che-Ahmad, 2012. "Audit Fees after IFRS Adoption: Evidence from Malaysia," Eurasian Business Review, Springer;Eurasia Business and Economics Society, vol. 2(1), pages 31-46, June.
    6. Parmod Chand & Arvind Patel & Michael White, 2015. "Adopting International Financial Reporting Standards for Small and Medium-sized Enterprises," Australian Accounting Review, CPA Australia, vol. 25(2), pages 139-154, June.
    7. repec:eee:advacc:v:30:y:2014:i:1:p:209-216 is not listed on IDEAS
    8. repec:eee:advacc:v:29:y:2013:i:1:p:108-123 is not listed on IDEAS
    9. Hassan, Enas A. & Rankin, Michaela & Lu, Wei, 2014. "The Development of Accounting Regulation in Iraq and the IFRS Adoption Decision: An Institutional Perspective," The International Journal of Accounting, Elsevier, vol. 49(3), pages 371-390.
    10. Konstantinos P. Papadatos & Athanasios P. Bellas, 2011. "Applying IFRS Mandatory: Evidence from Greek Listed Companies," European Research Studies Journal, European Research Studies Journal, vol. 0(4), pages 71-96.
    11. Zhang, Yuyang & Uchida, Konari & Bu, Hua, 2013. "How do accounting standards and insiders' incentives affect earnings management? Evidence from China," Emerging Markets Review, Elsevier, vol. 16(C), pages 78-99.
    12. Apostolos A. Ballas & Despina Skoutela & Christos A. Tzovas, 2010. "The relevance of IFRS to an emerging market: evidence from Greece," Managerial Finance, Emerald Group Publishing, vol. 36(11), pages 931-948, September.
    13. Palea, Vera & Scagnelli, Simone Domenico, 2014. "Do Earnings Reported under IFRS Improve the Prediction of Future Cash Flows? Evidence From European Banks," Department of Economics and Statistics Cognetti de Martiis. Working Papers 201443, University of Turin.
    14. repec:eee:reacre:v:25:y:2013:i:1:p:77-87 is not listed on IDEAS
    15. repec:eee:advacc:v:31:y:2015:i:2:p:228-238 is not listed on IDEAS

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