Observations on measuring the differences between domestic accounting standards and IAS: A reply
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- Thomas Jeanjean & Yuan Ding & H. Stolowy, 2009. "Observations on measuring the differences between domestic accounting standards and IAS: A reply," Post-Print hal-00493176, HAL.
- Hervé Stolowy & Yuan Ding & Thomas Jeanjean, 2009. "Observations on measuring the differences between domestic accounting standards and IAS: A reply," Post-Print hal-00491687, HAL.
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- Silvia Gardini & F. Marta L. Di Lascio & Franco Visani, 2017. "How cultural and contextual variables affect the disclosure and transparency of pro-forma indicators," BEMPS - Bozen Economics & Management Paper Series BEMPS41, Faculty of Economics and Management at the Free University of Bozen.
- Carmen-Alexandra Baltariu Ph. D Student, 2015. "Value Relevance And The Adoption Of The Ias/ Ifrs Framework – A Literature Review," Revista Tinerilor Economisti (The Young Economists Journal), University of Craiova, Faculty of Economics and Business Administration, vol. 1(24), pages 13-20, APRIL.
- Ioannis Tsalavoutas & Lisa Evans, 2010. "Transition to IFRS in Greece: financial statement effects and auditor size," Managerial Auditing Journal, Emerald Group Publishing, vol. 25(8), pages 814-842, September.
- 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.
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KeywordsInternational accounting differences Institutional factors IAS Absence Divergence;
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