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Reply to the discussion on 'Financial reporting quality in international settings: A comparative study of the U.S.A, Japan, Thailand, France and Germany'

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  • Rahman, Asheq
  • Yammeesri, Jira
  • Perera, Hector

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  • Rahman, Asheq & Yammeesri, Jira & Perera, Hector, 2010. "Reply to the discussion on 'Financial reporting quality in international settings: A comparative study of the U.S.A, Japan, Thailand, France and Germany'," The International Journal of Accounting, Elsevier, vol. 45(1), pages 39-43, March.
    • Handle: RePEc:eee:accoun:v:45:y:2010:i:1:p:39-43
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    Cited by:

    1. Cai, Lei & Rahman, Asheq & Courtenay, Stephen, 2014. "The Effect of IFRS Adoption Conditional Upon the Level of Pre-adoption Divergence," The International Journal of Accounting, Elsevier, vol. 49(2), pages 147-178.
    2. Tsunogaya Noriyuki & Okada Hiromasa & Patel Chris, 2011. "The Case for Economic and Accounting Dualism: Towards Reconciling the Japanese Accounting System with the Global Trend of Fair Value Accounting," Accounting, Economics, and Law: A Convivium, De Gruyter, vol. 1(2), pages 1-56, October.
    3. Sugiyama, Sachiko & Islam, Jesmin, 2016. "Empirical findings from the reconciliations in the first IFRS compliant reports prepared by Japanese-owned subsidiaries in Australia," Advances in accounting, Elsevier, vol. 35(C), pages 143-158.
    4. Katsuyoshi Okabe & Martha G. Suez-Sales, 2021. "The Use of the Statement of Cash Flows by Japanese SMEs," Eurasian Journal of Business and Management, Eurasian Publications, vol. 9(4), pages 268-282.
    5. Yasean A. Tahat & Ahmed H. Ahmed & David Power, 2022. "Earnings quality and investment efficiency: the role of the institutional settings," Review of Quantitative Finance and Accounting, Springer, vol. 58(3), pages 1277-1306, April.
    6. Blasco, Natividad & Corredor, Pilar & Ferreruela, Sandra, 2017. "Can agents sensitive to cultural, organizational and environmental issues avoid herding?," Finance Research Letters, Elsevier, vol. 22(C), pages 114-121.
    7. Hellmann, Andreas & Perera, Hector & Patel, Chris, 2013. "Continental European accounting model and accounting modernization in Germany," Advances in accounting, Elsevier, vol. 29(1), pages 124-133.

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