Αναφορές – References |
-
-
- Aboody, D., & Kaznik, R. (2000). CEO stock option awards and the timing of corporate voluntary disclosures. Journal of Accounting and Economics, 29(1), 73−100.
- ASB, 2011. About ASB. [Online] Available at: http://www.frc.org.uk/asb/about/
- Ball, R., Kothari, S., & Robin, A. (2000). The effect of international institutional factors on properties of accounting earnings. Journal of Accounting and Economics, 29(1), 1−51.
- Ball, R., Robin, A., & Wu, J. (2003). Incentives versus standards: Properties of accounting income in four east Asian countries. Journal of Accounting and Economics, 36,235−270.
- Bradshaw, M. T., B. J. Bushee, and G. S. Miller (2004). Accounting choice, home bias, and
- s. investment in non-u.s. firms. Journal of Accounting Research 42 (5), 795–841.
- Bushman, R., & Smith, A. (2001). Financial accounting information and corporate governance. Journal of Accounting and Economics, 32, 237−334.
- Carnachan, R. (2003). “The case for competition between US GAAP and IFRS in US capital ” Working paper, Harvard Law School.
- Christie, A. A., & Zimmerman, J. L. (1994). Efficient and opportunistic choices of accounting procedures: Corporate control contests. The Accounting Review, 69, 539−566.
- Christensen, H., & Nikolaev, V. (2009). Who uses fair value accounting for non-financial assets after IFRS adoption? University of Chicago Booth School of
- Working paper, no. 09-12
- Clarkson, P., Guedes, J., & Thompson, R. (1996). On the diversification, observability, and measurement of estimation risk. Journal of Financial and Quantitative Analysis, 31 (1), 69-84.
- Cooper, I. and E. Kaplanis (1986). Costs to crossborder investment and international equity market equilibrium. In Recent Developments in Corporate Finance, pp. 209–240. Cambridge: Cambridge University Press.
- De Franco, G., S.P. Kothari, and R. Verdi. The benefits of firm comparability. Working paper, University of Toronto and MIT Sloan School of Management.
- DeFond M, Park C (1997) Smoothing income in anticipation of future earnings. Journal of Accounting & Economics 23: 115–139.
- Diamond, D., & Verrecchia, R. (1991). Disclosure, liquidity, and the cost of capital. The Journal of Finance, 66, 1325−1355.
- El-Gazzar, S., Finn, P., & Jacob, R. (1999). An empirical investigation of multinational firms’ compliance with international accounting standards. The International Journal of Accounting, 34(2), 239−248.
- Gelb, D.S. & Zarowin, P.2002, Review of Accounting Studies 7: 33.
- Joos, P. and Wysocki, P., 2007. (Non)convergence in international accrual accounting. Working Paper, MIT,Sloan School of Management.
- Haller, A. (1992). The Relationship of Financial and Tax Accounting in Germany: A Major Reason For Accounting Disharmony in Europe. International Journal of Accounting, 27(2), 310 – 323.
- Holger Daske, Günther Gebhardt,(2006), International financial reporting standards and experts’ perceptions of disclosure quality,ABACUS, Volume 42, Issue 3-4,September 2006,Pages 461–498
- (2011, August 12). Industry Classification Benchmark. Retrieved August 12, 2011, from ICB: http://www.icbenchmark.com/ICBDocs/Structure_Defs_English.pdf
- Kasznik,R, (1999), On the Association between Voluntary Disclosure and Earnings Management, ournal of Accounting Research,Vol. 37, No. 1 (Spring, 1999), pp. 57-81
- Lawrence R. Glosten and Paul Milgrom,1985, Bid, ask and transaction prices in a specialist market with heterogeneously informed traders, Journal of Financial Economics, 1985, vol. 14, issue 1, 71-100
- Leuz, C., & Verrecchia, R. (2000). The economic consequences of increased disclosure. Journal of Accounting Research, 38, 91−124.
- Leuz, C. (2003). IAS versus U.S. GAAP: Information asymmetry-based evidence from Germany’s new market. Journal of Accounting Research, 41(3), 445−472.
- Leuz, C., Nanda, D., & Wysocki, P. (2003). Earnings management and investor protection: An international comparison. Journal of Financial Economics, 69(3), 505−528.
- Meeks, G., & Swann, P. (2009). Accounting Standards and the Economics of Standards. Accounting and
- Business Research , 39,(3), 191-210. [Online] Available: http://ssrn.com/abstract=1182042
- Scholes, M. S., Wilson, G. P., & Wolfson, M. A. (1992). Firms’ responses to anticipated reduction in tax rates: The Tax Reform Act of 1986.Journal of Accounting Research, 30, 161−185 Supplement.
- Paul M. Healy and Krishna G. Palepu 2001, Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature, Journal of Accounting and Economics, , vol. 31, issue 1-3, pages 405-440
- Scholes, M., G. Wilson, and M. Wolfson. 1992. Firms’ responses to anticipated reductions in tax rates: The Tax Reform Act of 1986. Journal of Accounting Research 30: 161–185.
- Street, D.L., Nichols, N.B. and Gray, S.J. (2000). “Segment disclosures under SFAS No.131: has business segment reporting improved?” Accounting Horizons, September, pp.259-285.
- Tarca, A. (2004). “International Convergence of Accounting Practices: Choosing Between lAS and U.S. GAAP”, Journal of International Financial Management .
- Van Tendeloo, B and Vanstraelen (2005): ‘Earning Management under German GAAP versus IFRS’. European Accounting Review, Vol.14 (1), pp.155-180.
- Verrecchia, R. (2001). Essays on disclosure. Journal of Accounting and Economics, 32, 97−180.
- Watts, R., & Zimmerman, J. (1990, January). Positive accounting theory: A ten year perspective. The Accounting Review, 131−156.
- Nobes, C. & Kvaal, E., 2010. International differences in IFRS policy choice: a research note. Accounting & Business Research , pp. Vol.40. No2, pp.173-187.
- Waehrisch, Mark; Weahrisch, Mark;. Publication Date:2001-10-19. ISBN-10:3631383231 … Advanced Financial Reporting A Complete Guide to IFRS.
- Zeff, S., 1999. The coming confrontation on International Accounting Standards. Irish Accounting Review, pp. Vol. 5, No. 2, pp.89-117..
- Zeff, S., 2007. Some obstacles to global financial reporting comparability and convergence at a high level of quality. British accounting Review, pp. Vol. 39, pp. 290-302.
|
|