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Some reflections on 'The harmonization of accounting within the EU'

Citations

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Cited by:

  1. Bernard Gumb & Philippe Dupuy & Stéphane Jaumier, 2012. "De L'Impact Des Normes Comptables Sur Le Comportement Des Managers : Le Cas Des Trésoriers D'Entreprise," Post-Print hal-00691040, HAL.
  2. Jordi Perramon & Oriol Amat, 2006. "IFRS introduction and its effect on listed companies in Spain," Economics Working Papers 975, Department of Economics and Business, Universitat Pompeu Fabra.
  3. Guerreiro, Marta Silva & Rodrigues, Lúcia Lima & Craig, Russell, 2012. "Factors influencing the preparedness of large unlisted companies to implement adapted International Financial Reporting Standards in Portugal," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 21(2), pages 169-184.
  4. Guerreiro, Marta Silva & Rodrigues, Lúcia Lima & Craig, Russell, 2008. "The preparedness of companies to adopt International Financial Reporting Standards: Portuguese evidence," Accounting forum, Elsevier, vol. 32(1), pages 75-88.
  5. Bengtsson, Elias, 2011. "Repoliticalization of accounting standard setting—The IASB, the EU and the global financial crisis," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 22(6), pages 567-580.
  6. Grasl, Maximilian, 2011. "International Financial Reporting Standards and banking regulation: A comeback of the state?," TranState Working Papers 158, University of Bremen, Collaborative Research Center 597: Transformations of the State.
  7. 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.
  8. Crawford, Louise & Helliar, Christine & Monk, Elizabeth & Veneziani, Monica, 2014. "International Accounting Education Standards Board: Organisational legitimacy within the field of professional accountancy education," Accounting forum, Elsevier, vol. 38(1), pages 67-89.
  9. Flower, John, 2015. "The International Integrated Reporting Council: A story of failure," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 27(C), pages 1-17.
  10. Muniandy, Balachandran & Ali, Muhammad Jahangir, 2012. "Development of financial reporting environment in Malaysia," Research in Accounting Regulation, Elsevier, vol. 24(2), pages 115-125.
  11. Stenka, Renata, 2022. "Beyond intentionality in accounting regulation: Habitual strategizing by the IASB," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 88(C).
  12. Stenka, Renata & Jaworska, Sylvia, 2019. "The use of made-up users," Accounting, Organizations and Society, Elsevier, vol. 78(C).
  13. Parmod Chand & Lorne Cummings, 2008. "The Political and Unstable Nature of the IASB's ‘Stable Platform’: Post-Convergence Australian Experience," Australian Accounting Review, CPA Australia, vol. 18(3), pages 175-184, September.
  14. Malsch, Bertrand & Gendron, Yves, 2011. "Reining in auditors: On the dynamics of power surrounding an “innovation” in the regulatory space," Accounting, Organizations and Society, Elsevier, vol. 36(7), pages 456-476.
  15. Carlson, Peter, 1997. "Advancing the harmonisation of international accounting standards: Exploring an alternative path," The International Journal of Accounting, Elsevier, vol. 32(3), pages 357-378.
  16. Patricia A. Goedl, 2012. "Defining the IASB's governance network: a social network analysis," International Journal of Critical Accounting, Inderscience Enterprises Ltd, vol. 4(1), pages 30-53.
  17. Axel Haller, 2002. "Financial accounting developments in the European Union: past events and future prospects," European Accounting Review, Taylor & Francis Journals, vol. 11(1), pages 153-190.
  18. Maria Antonia Garcia Benau & Emiliano Ruiz Barbadillo & Christopher Humphrey & Walid Al Husaini, 1999. "Success in failure? Reflections on the changing Spanish audit environment," European Accounting Review, Taylor & Francis Journals, vol. 8(4), pages 701-730.
  19. Gregory Heem, 2007. "International accounting standardization : the institutional legitimacy of a private standards setters," Post-Print halshs-00856207, HAL.
  20. Alistair M. Brown, 2006. "The Financial Milieu of the IASB and AASB," Australian Accounting Review, CPA Australia, vol. 16(38), pages 85-95, March.
  21. La Torre, Matteo & Dumay, John & Rea, Michele Antonio & Abhayawansa, Subhash, 2020. "A journey towards a safe harbour: The rhetorical process of the International Integrated Reporting Council," The British Accounting Review, Elsevier, vol. 52(2).
  22. Christopher Hossfeld & Yvonne Muller-Lagarde & David Alexander & Moritz Pöschke & Lionel Zevounou, 2018. "European Public Interest," Working Papers hal-01936960, HAL.
  23. Doadrio, Leopoldo & Alvarado, María & Carrera, Nieves, 2015. "Reforma de la normativa contable española: análisis de su entramado institucional," Revista de Contabilidad - Spanish Accounting Review, Elsevier, vol. 18(2), pages 200-216.
  24. Kettunen, Jaana, 2017. "Interlingual translation of the International Financial Reporting Standards as institutional work," Accounting, Organizations and Society, Elsevier, vol. 56(C), pages 38-54.
  25. Caramanis, Constantinos V., 2002. "The interplay between professional groups, the state and supranational agents: Pax Americana in the age of 'globalisation'," Accounting, Organizations and Society, Elsevier, vol. 27(4-5), pages 379-408.
  26. Clatworthy, Mark & Jones, Michael John, 2008. "Overseas equity analysis by UK analysts and fund managers," The British Accounting Review, Elsevier, vol. 40(4), pages 337-355.
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