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Financial Reporting and Global Capital Markets: A History of the International Accounting Standards Committee, 1973-2000

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Cited by:

  1. Büthe Tim, 2010. "Engineering Uncontestedness? The Origins and Institutional Development of the International Electrotechnical Commission (IEC)," Business and Politics, De Gruyter, vol. 12(3), pages 1-64, October.
  2. De George, Emmanuel T. & Li, Xi & Shivakumar, Lakshmanan, 2016. "A review of the IFRS adoption literature," LSE Research Online Documents on Economics 67599, London School of Economics and Political Science, LSE Library.
  3. Barbara Masiello & Nicola Moscariello & Pietro Fera, 2018. "Political Marketing Strategies to Foster the Sustainability of Private Transnational Organisations: The Case of the IASB," Sustainability, MDPI, vol. 10(8), pages 1-16, July.
  4. Riaz, Zahid & Ray, Pradeep & Ray, Sangeeta, 2022. "The impact of digitalisation on corporate governance in Australia," Journal of Business Research, Elsevier, vol. 152(C), pages 410-424.
  5. repec:dau:papers:123456789/8475 is not listed on IDEAS
  6. Oulasvirta, Lasse, 2014. "The reluctance of a developed country to choose International Public Sector Accounting Standards of the IFAC. A critical case study," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 25(3), pages 272-285.
  7. Peter F. Pope & Stuart J. McLeay, 2011. "The European IFRS experiment: objectives, research challenges and some early evidence," Accounting and Business Research, Taylor & Francis Journals, vol. 41(3), pages 233-266, August.
  8. Crawford, L. & Ferguson, J. & Helliar, C.V. & Power, D.M., 2014. "Control over accounting standards within the European Union: The political controversy surrounding the adoption of IFRS 8," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 25(4), pages 304-318.
  9. 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.
  10. Pucci, Richard & Skærbæk, Peter, 2020. "The co-performation of financial economics in accounting standard-setting: A study of the translation of the expected credit loss model in IFRS 9," Accounting, Organizations and Society, Elsevier, vol. 81(C).
  11. Geoffrey Whittington, 2008. "Fair Value and the IASB/FASB Conceptual Framework Project: An Alternative View," Abacus, Accounting Foundation, University of Sydney, vol. 44(2), pages 139-168, June.
  12. Botzem, Sebastian & Hofmann, Jeanette, 2008. "Transnational institution building as public-private interaction: the case of standard setting on the Internet and in corporate financial reporting," LSE Research Online Documents on Economics 36535, London School of Economics and Political Science, LSE Library.
  13. Emmanuel T. De George & Xi Li & Lakshmanan Shivakumar, 2016. "A review of the IFRS adoption literature," Review of Accounting Studies, Springer, vol. 21(3), pages 898-1004, September.
  14. Daniel Mügge & Bart Stellinga, 2015. "The unstable core of global finance: Contingent valuation and governance of international accounting standards," Regulation & Governance, John Wiley & Sons, vol. 9(1), pages 47-62, March.
  15. Büthe Tim, 2010. "Private Regulation in the Global Economy: A (P)Review," Business and Politics, De Gruyter, vol. 12(3), pages 1-40, October.
  16. Christopher W. Nobes & Stephen A. Zeff, 2008. "Auditors' Affirmations of Compliance with IFRS around the World: An Exploratory Study," Accounting Perspectives, John Wiley & Sons, vol. 7(4), pages 279-292, November.
  17. Garry D. Carnegie & Christopher J. Napier, 2012. "Accounting's past, present and future: the unifying power of history," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 25(2), pages 328-369, February.
  18. Hilgers, Sven, 2014. "Manager of financial globalization? The European Union in global anti-money laundering and international accounting standard setting," PIPE - Papers on International Political Economy 22/2014, Free University Berlin, Center for International Political Economy.
  19. Stephen A. Zeff, 2013. "The objectives of financial reporting: a historical survey and analysis," Accounting and Business Research, Taylor & Francis Journals, vol. 43(4), pages 262-327, August.
  20. Robson, Keith & Ezzamel, Mahmoud, 2023. "The cultural fields of accounting practices: Institutionalization and accounting changes beyond the organization," Accounting, Organizations and Society, Elsevier, vol. 104(C).
  21. Farrell Henry & Newman Abraham L., 2015. "Structuring power: business and authority beyond the nation state," Business and Politics, De Gruyter, vol. 17(3), pages 527-552, October.
  22. Zhang, Ying & Andrew, Jane, 2014. "Financialisation and the Conceptual Framework," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 25(1), pages 17-26.
  23. Olivier E. Malay, 2020. "How to articulate beyond GDP and businesses’ social and environmental indicators?," LIDAM Discussion Papers IRES 2020014, Université catholique de Louvain, Institut de Recherches Economiques et Sociales (IRES).
  24. Garry Carnegie & Lee Parker & Eva Tsahuridu, 2021. "It's 2020: What is Accounting Today?," Australian Accounting Review, CPA Australia, vol. 31(1), pages 65-73, March.
  25. Stephen A. Zeff, 2008. "IFRS Developments in the USA and EU, and Some Implications for Australia," Australian Accounting Review, CPA Australia, vol. 18(4), pages 275-282, December.
  26. Robert K. Larson & Paul J. Herz, 2013. "A Multi-Issue/Multi-Period Analysis of the Geographic Diversity of IASB Comment Letter Participation," Accounting in Europe, Taylor & Francis Journals, vol. 10(1), pages 99-151, June.
  27. Jaroslav Wagner, 2011. "Měření výkonnosti - vývojové tendence 2. poloviny 20. století [Performance Measurement - Developing Tendencies of the Second Half of the 20th Century]," Politická ekonomie, Prague University of Economics and Business, vol. 2011(6), pages 775-793.
  28. Molina Sánchez, Horacio & Bautista Mesa, Rafael, 2018. "La participación en el /Participation in the IASB Due Process," Estudios de Economia Aplicada, Estudios de Economia Aplicada, vol. 36, pages 429-458, Mayo.
  29. Bhimani, Alnoor & Bond, David & Sivabalan, Prabhu, 2019. "Does greater user representation lead to more user focused standards? An empirical investigation of IASB’s approach to standard setting," LSE Research Online Documents on Economics 91196, London School of Economics and Political Science, LSE Library.
  30. Geoff Meeks & G.M. Peter Swann, 2009. "Accounting standards and the economics of standards," Accounting and Business Research, Taylor & Francis Journals, vol. 39(3), pages 191-210.
  31. Alon, Anna & Dwyer, Peggy D., 2016. "SEC's acceptance of IFRS-based financial reporting: An examination based in institutional theory," Accounting, Organizations and Society, Elsevier, vol. 48(C), pages 1-16.
  32. Walid Guermazi, 2023. "International financial reporting standards adoption in the European Union and earnings conservatism: a review of empirical research," International Journal of Disclosure and Governance, Palgrave Macmillan, vol. 20(2), pages 200-211, June.
  33. S. Susela Devi & R. Helen Samujh, 2015. "The Political Economy of Convergence: The Case of IFRS for SMEs," Australian Accounting Review, CPA Australia, vol. 25(2), pages 124-138, June.
  34. David Alexander & Anne Le Manh-Béna & Olivier J. Ramond, 2013. "Can the conceptual framework be all things to all (wo)men?," Post-Print hal-00991959, HAL.
  35. Bryer, Rob, 2013. "Americanism and financial accounting theory – Part 3: Adam Smith, the rise and fall of socialism, and Irving Fisher's theory of accounting," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 24(7), pages 572-615.
  36. Stephen A. Zeff & Vaughan S. Radcliffe, 2010. "The Ontario Securities Commission on Accounting and Auditing from the 1960s to 2008–Part 2: The First Four Chief Accountants, 1986–1996," Accounting Perspectives, John Wiley & Sons, vol. 9(2), pages 97-138, June.
  37. Ramanna Karthik, 2013. "The International Politics of IFRS Harmonization," Accounting, Economics, and Law: A Convivium, De Gruyter, vol. 3(2), pages 1-45, January.
  38. Hamish van der Ven, 2015. "Correlates of rigorous and credible transnational governance: A cross‐sectoral analysis of best practice compliance in eco‐labeling," Regulation & Governance, John Wiley & Sons, vol. 9(3), pages 276-293, September.
  39. Stephen A. Zeff & Christopher W. Nobes, 2010. "Commentary: Has Australia (or Any Other Jurisdiction) ‘Adopted’ IFRS?," Australian Accounting Review, CPA Australia, vol. 20(2), pages 178-184, June.
  40. Rey, Andrea & Maglio, Roberto & Rapone, Valerio, 2020. "Lobbying during IASB and FASB convergence due processes: Evidence from the IFRS 16 project on leases," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 41(C).
  41. Philippe Touron & Peter Daly, 2013. "The internationalization of accounting policy in a soft-law context: the case of Renault, 1980--1984," Accounting History Review, Taylor & Francis Journals, vol. 23(2), pages 185-212, July.
  42. Alain Burlaud & Bernard Colasse, 2011. "International Accounting Standardisation: Is Politics Back?," Accounting in Europe, Taylor & Francis Journals, vol. 8(1), pages 23-47, June.
  43. Olivier E. Malay, 2021. "How to Articulate Beyond GDP and Businesses’ Social and Environmental Indicators?," Social Indicators Research: An International and Interdisciplinary Journal for Quality-of-Life Measurement, Springer, vol. 155(1), pages 1-25, May.
  44. Stephen A. Zeff & Vaughan Radcliffe & Sally Gunz, 2014. "Accounting and Auditing Activities of the Ontario Securities Commission, 1960s to 2008 Part 3: The Fifth Chief Accountant, 1996–2008," Accounting Perspectives, John Wiley & Sons, vol. 13(4), pages 223-252, December.
  45. Anne Le Manh-Béna & Olivier J. Ramond, 2011. "Determining a Consistent Set of Accounting and Financial Reporting Standards," Post-Print hal-00694333, HAL.
  46. Larson, Robert K. & Kenny, Sara York, 2011. "The financing of the IASB: An analysis of donor diversity," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 20(1), pages 1-19.
  47. Francesco De Luca & Jenice Prather-Kinsey, 2018. "Legitimacy theory may explain the failure of global adoption of IFRS: the case of Europe and the U.S," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 22(3), pages 501-534, September.
  48. Aburous, Dina, 2019. "IFRS and institutional work in the accounting domain," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 62(C), pages 1-15.
  49. Sigrid Quack & Paul Lagneau-Ymonet, 2012. "What's the Problem ? Competing Diagnosis and Shifting Coalitions in the Reform of International Accounting Standards," Post-Print hal-01520519, HAL.
  50. Christopher Hossfeld & Yvonne Muller-Lagarde & David Alexander & Moritz Pöschke & Lionel Zevounou, 2018. "L'intérêt public européen/ European Public Interest," Working Papers hal-01862364, HAL.
  51. Georgiou, Omiros & Jack, Lisa, 2011. "In pursuit of legitimacy: A history behind fair value accounting," The British Accounting Review, Elsevier, vol. 43(4), pages 311-323.
  52. Yonekura, Akira & Gallhofer, Sonja & Haslam, Jim, 2012. "Accounting disclosure, corporate governance and the battle for markets: The case of trade negotiations between Japan and the U.S," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 23(4), pages 312-331.
  53. Georgiou, George, 2010. "The IASB standard-setting process: Participation and perceptions of financial statement users," The British Accounting Review, Elsevier, vol. 42(2), pages 103-118.
  54. Yong, Kevin Ow & Lim, Chu Yeong & Tan, Pearl, 2016. "Theory and practice of the proposed conceptual framework: Evidence from the field," Advances in accounting, Elsevier, vol. 35(C), pages 62-74.
  55. David J. Cooper & Wayne Morgan, 2013. "Meeting the evolving corporate reporting needs of government and society: arguments for a deliberative approach to accounting rule making," Accounting and Business Research, Taylor & Francis Journals, vol. 43(4), pages 418-441, August.
  56. Christopher Hossfeld & Yvonne Muller-Lagarde & David Alexander & Moritz Pöschke & Lionel Zevounou, 2018. "European Public Interest," Working Papers hal-01936960, HAL.
  57. Botzem, Sebastian & Quack, Sigrid, 2009. "(No) Limits to Anglo-American accounting? Reconstructing the history of the International Accounting Standards Committee: A review article," Accounting, Organizations and Society, Elsevier, vol. 34(8), pages 988-998, November.
  58. Philippe Danjou & Peter Walton, 2012. "The Legitimacy of the IASB," Accounting in Europe, Taylor & Francis Journals, vol. 9(1), pages 1-15, June.
  59. Botzem, Sebastian, 2014. "Transnational standard setting in accounting: Organizing expertise-based self-regulation in times of crises," EconStor Open Access Articles and Book Chapters, ZBW - Leibniz Information Centre for Economics, vol. 27(6), pages 933-955.
  60. Martin Glaum, 2009. "Pension accounting and research: A review," Accounting and Business Research, Taylor & Francis Journals, vol. 39(3), pages 273-311.
  61. Abdulrahman Alomair & Alan Farley & Helen Hong Yang, 2022. "The impact of IFRS adoption on the value relevance of accounting information in Saudi Arabia," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 62(2), pages 2839-2878, June.
  62. Brian A. Rutherford, 2022. "Individuating Assets and Liabilities in Financial Accounting," Abacus, Accounting Foundation, University of Sydney, vol. 58(2), pages 233-261, June.
  63. Sikka, Prem, 2011. "Accounting for human rights: The challenge of globalization and foreign investment agreements," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 22(8), pages 811-827.
  64. Axel Haller & Daniel Blab, 2009. "Internationale Rechnungslegungsgrundsätze für den öffentlichen Sektor," Metrika: International Journal for Theoretical and Applied Statistics, Springer, vol. 19(4), pages 441-465, January.
  65. Jan Faßhauer & Martin Glaum & Tobias Keller & Donna L. Street, 2011. "Erfassungsmethoden für versicherungsmathematische Gewinne und Verluste nach IAS 19: Motive der Wahl-rechtsentscheidung europäischer Unternehmen," Schmalenbach Journal of Business Research, Springer, vol. 63(8), pages 774-809, December.
  66. Gallhofer, Sonja & Haslam, Jim & Kamla, Rania, 2011. "The accountancy profession and the ambiguities of globalisation in a post-colonial, Middle Eastern and Islamic context: Perceptions of accountants in Syria," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 22(4), pages 376-395.
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