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Acceptance and Observance of International Accounting Standards: An Empirical Study of Companies Claiming to Comply with IASs

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  1. Pekdemir, Recep & Kepce Yonet, Nazli, 2010. "Exploratory Evidence for the Adoption of the Ias 7 in Turkey," MPRA Paper 29993, University Library of Munich, Germany.
  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. Hazera, Alejandro & Hernández, Salvador Marín & Stevens, Kevin T. & Cárdenas, Eliecer Campos & Schwarzbach, Henry, 2011. "Assessing the effectiveness of financial reporting harmonization for emerging market banks: The case of Banco Serfin," Research in Accounting Regulation, Elsevier, vol. 23(1), pages 1-19.
  4. Ching-Chieh Lin & Chi-Yun Hua & Wen-Hsiang Lin & Wen-Chih Lee, 2012. "IFRS Adoption and Financial Reporting Quality: Taiwan Experience," International Journal of Academic Research in Accounting, Finance and Management Sciences, Human Resource Management Academic Research Society, International Journal of Academic Research in Accounting, Finance and Management Sciences, vol. 2(4), pages 283-292, October.
  5. Hora, Judith A. & Tondkar, Rasoul H. & McEwen, Ruth Ann, 2003. "Effect of foreign GAAP earnings and Form 20-F reconciliations on revisions of analysts' forecasts," The International Journal of Accounting, Elsevier, vol. 38(1), pages 71-93.
  6. Hodgdon, Christopher & Tondkar, Rasoul H. & Harless, David W. & Adhikari, Ajay, 2008. "Compliance with IFRS disclosure requirements and individual analysts’ forecast errors," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 17(1), pages 1-13.
  7. Muath Abdelqader & Khalil Nimer & Tamer K. Darwish, 2021. "IFRS compliance in GCC countries: Do corporate governance mechanisms make a difference?," International Journal of Disclosure and Governance, Palgrave Macmillan, vol. 18(4), pages 411-425, December.
  8. Muhammad Jahangir Ali, 2006. "Disclosure harmonization of accounting practices: the case for South Asia," Asian Review of Accounting, Emerald Group Publishing, vol. 14(1), pages 168-186, July.
  9. Djatej, Arsen & Gao, Grace & Sarikas, Robert H.S. & Senteney, David L., 2011. "Eastern and Western European firms public and private information quality: The comparative impact of degree of implementation of IFRS," Emerging Markets Review, Elsevier, vol. 12(2), pages 111-129, June.
  10. Alessandro Mechelli, 2009. "Accounting Harmonization and Compliance in Applying IASB Standards: An Empirical Survey about the First Time Adoption of IAS 7 by Italian Listed Groups," Accounting in Europe, Taylor & Francis Journals, vol. 6(2), pages 231-270, December.
  11. Tiron Tudor Adriana, 2010. "Disclosure Practices Concerning Consolidated Financial Statemens Of Romanians Groups Of Entites," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, vol. 1(1), pages 601-606, July.
  12. Jones, Stewart & Finley, Aimee, 2011. "Have IFRS made a difference to intra-country financial reporting diversity?," The British Accounting Review, Elsevier, vol. 43(1), pages 22-38.
  13. Salma Damak-Ayadi, 2007. "De L'Efficacite Des Mesures De Convergence Pour Preparer Le Passage Aux Ias/Ifrs En France," Post-Print halshs-00544879, HAL.
  14. Kang, Helen H. & Gray, Sidney J., 2011. "Reporting intangible assets: Voluntary disclosure practices of top emerging market companies," The International Journal of Accounting, Elsevier, vol. 46(4), pages 402-423.
  15. Philippe Touron, 2002. "Theorie Institutionnelle Et Adoption De Normes Comptables Internationalement Reconnues : Etude De Trois Cas Français Sur La Periode 1989 - 1993," Post-Print halshs-00584540, HAL.
  16. Hodgdon, Christopher & Tondkar, Rasoul H. & Adhikari, Ajay & Harless, David W., 2009. "Compliance with International Financial Reporting Standards and auditor choice: New evidence on the importance of the statutory audit," The International Journal of Accounting, Elsevier, vol. 44(1), pages 33-55, March.
  17. Al-Shammari, Bader & Brown, Philip & Tarca, Ann, 2008. "An investigation of compliance with international accounting standards by listed companies in the Gulf Co-Operation Council member states," The International Journal of Accounting, Elsevier, vol. 43(4), pages 425-447, December.
  18. Pius V.C. Okoye & Jane F.N. Okoye & Raymond A. Ezejiofor, 2014. "Impact of the IFRS Adoption on Stock Market Movement in Nigerian Corporate Organization," International Journal of Academic Research in Business and Social Sciences, Human Resource Management Academic Research Society, International Journal of Academic Research in Business and Social Sciences, vol. 4(9), pages 202-218, September.
  19. Patricia Teixeira Lopes & Lucia Lima Rodrigues, 2004. "Accounting practices for financial instruments. How far are Portuguese companies from IAS?," FEP Working Papers 150, Universidade do Porto, Faculdade de Economia do Porto.
  20. Niclas Hellman & Jordi Carenys & Soledad Moya Gutierrez, 2018. "Introducing More IFRS Principles of Disclosure – Will the Poor Disclosers Improve?," Accounting in Europe, Taylor & Francis Journals, vol. 15(2), pages 242-321, May.
  21. Street, Donna L. & Bryant, Stephanie M., 2000. "Disclosure Level and Compliance with IASs: A Comparison of Companies With and Without U.S. Listings and Filings," The International Journal of Accounting, Elsevier, vol. 35(3), pages 305-329, September.
  22. Cătălina Florentina PRICOPE, 2016. "The role of institutional pressures in developing countries. Implications for IFRS," Theoretical and Applied Economics, Asociatia Generala a Economistilor din Romania - AGER, vol. 0(2(607), S), pages 27-40, Summer.
  23. Ana Isabel Morais & Ana Fialho, 2008. "Do Harmonised Accounting Standards Lead to Harmonised Accounting Practices? An Empirical Study of IAS 39 Measurement Requirements in Some European Union Countries," Australian Accounting Review, CPA Australia, vol. 18(3), pages 224-236, September.
  24. katia Corsi & Daniela Mancini, 2015. "Regulatory compliance of financial control systems and its implications for accountants. Some evidence from Italian experience," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2015(3), pages 65-91.
  25. Anja Hjelström & Walter Schuster, 2011. "Standards, Management Incentives and Accounting Practice -- Lessons from the IFRS Transition in Sweden," Accounting in Europe, Taylor & Francis Journals, vol. 8(1), pages 69-88, June.
  26. Carla Carvalho & Ana Maria Rodrigues & Carlos Ferreira, 2016. "The Recognition of Goodwill and Other Intangible Assets in Business Combinations – The Portuguese Case," Australian Accounting Review, CPA Australia, vol. 26(1), pages 4-20, March.
  27. Szilveszter Fekete & Dumitru Matiş & János Lukács, 2008. "Factors Influencing The Extent Of Corporate Compliance With Ifrs. The Case Of Hungarian Listed Companies," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, vol. 1(10), pages 1-2.
  28. Dumitru MatiÅŸ & Maria Ionela Damian & Carmen Giorgiana Bonaci, 2013. "Fair Value Measurement Disclosures: Particularities In The Context Of Listed Companies And European Funding," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, vol. 1(15), pages 1-3.
  29. Cuijpers, R.J.R. & Buijink, W.F.J. & Maijoor, S.J., 2002. "Voluntary adoption of non-local GAAP in the European Union: a study of determinants," Research Memorandum 069, Maastricht University, Maastricht Research School of Economics of Technology and Organization (METEOR).
  30. Patrícia Teixeira Lopes & Lúcia Lima Rodrigues, 2007. "Accounting for financial instruments: A comparison of European companies’ practices with IAS 32 and IAS 39," FEP Working Papers 239, Universidade do Porto, Faculdade de Economia do Porto.
  31. Vieru, Markku & Schadewitz, Hannu, 2010. "Impact of IFRS transition on audit and non-audit fees: evidence from small and medium-sized listed companies in Finland," MPRA Paper 44664, University Library of Munich, Germany.
  32. Christopher W. Nobes & Stephen A. Zeff, 2016. "Have Canada, Japan and Switzerland Adopted IFRS?," Australian Accounting Review, CPA Australia, vol. 26(3), pages 284-290, September.
  33. Peng, Songlan & Tondkar, Rasoul H. & van der Laan Smith, Joyce & Harless, David W., 2008. "Does Convergence of Accounting Standards Lead to the Convergence of Accounting Practices?: A Study from China," The International Journal of Accounting, Elsevier, vol. 43(4), pages 448-468, December.
  34. repec:dau:papers:123456789/2091 is not listed on IDEAS
  35. Hana Vimrová, 2016. "The Significance of Reporting Employee Benefits in Accordance with IFRS in the Czech Business Practice [Relevance vykazování zaměstnaneckých požitků v souladu s IFRS v české podnikové praxi]," Acta Oeconomica Pragensia, Prague University of Economics and Business, vol. 2016(6), pages 38-55.
  36. Muhammad Ali & Kamran Ahmed & Darren Henry, 2004. "Disclosure compliance with national accounting standards by listed companies in South Asia," Accounting and Business Research, Taylor & Francis Journals, vol. 34(3), pages 183-199.
  37. Faisal S. Alanezi & Mishari M. Alfaraih & Eyad A. Alrashaid & Saad S. Albolushi, 2012. "Dual/joint auditors and the level of compliance with international financial reporting standards (IFRS‐required disclosure)," Journal of Economic and Administrative Sciences, Emerald Group Publishing Limited, vol. 28(2), pages 109-129, February.
  38. Mohammed Saeed Hassan & Adel M. Sarea & Gagan Kukreja, 2019. "Testing the Level of Compliance of International Accounting Standard IAS 38: Evidence from Bahrain," Accounting and Finance Research, Sciedu Press, vol. 8(3), pages 136-136, August.
  39. Bellas, Athanasios & Toudas, Kanellos & Papadatos, Konstantinos, 2007. "What International Accounting Standards (IAS) bring about to the financial statements of Greek Listed Companies? The case of the Athens Stock Exchange," MPRA Paper 13207, University Library of Munich, Germany.
  40. Julius Gaël Tchatchou Tchaptchet & Olivier Colot, 2019. "Goodwill’s Accounting Practices in Belgium and Compliance with IAS 36 Required Disclosures," International Business Research, Canadian Center of Science and Education, vol. 12(3), pages 139-152, March.
  41. Michael Forzeh Fossung, 2016. "Assessment of Compliance with OHADA Uniform Accounting Act by Public Limited Companies," Accounting and Finance Research, Sciedu Press, vol. 5(3), pages 1-1, August.
  42. Patricia Teixeira Lopes & Rui Couto Viana, 2008. "The transition to IFRS: disclosures by Portuguese listed companies," FEP Working Papers 285, Universidade do Porto, Faculdade de Economia do Porto.
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