Thomas Jeanjean : Citation Profile

Are you Thomas Jeanjean?

ESSEC Business School

10

H index

10

i10 index

552

Citations

RESEARCH PRODUCTION:

22

Articles

29

Papers

1

Chapters

RESEARCH ACTIVITY:

   18 years (1998 - 2016). See details.
   Cites by year: 30
   Journals where Thomas Jeanjean has often published
   Relations with other researchers
   Recent citing documents: 77.    Total self citations: 1 (0.18 %)

MORE DETAILS IN:
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   Permalink: http://citec.repec.org/pje28
   Updated: 2022-01-15    RAS profile: 2019-02-02    
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Relations with other researchers

Works with:

Authors registered in RePEc who have co-authored more than one work in the last five years with Thomas Jeanjean.

Is cited by:

Ntim, Collins (6)

Mazzi, Francesco (6)

Andre, Paul (6)

HEVAS, DIMOSTHENIS (4)

HASAN, IFTEKHAR (4)

Westermann, Frank (3)

Teulon, Frédéric (3)

Berland, Nicolas (3)

Branco, Manuel (3)

Enomoto, Masahiro (3)

Biondi, Yuri (3)

Cites to:

Lopez-de-Silanes, Florencio (22)

Shleifer, Andrei (22)

La Porta, Rafael (22)

Vishny, Robert (15)

Harvey, Campbell (5)

Leuz, Christian (5)

merton, robert (4)

Ball, Ray (3)

Wysocki, Peter (3)

Jensen, Michael (3)

White, Halbert (2)

Main data

Where Thomas Jeanjean has published?

Journals with more than one article published# docs
Comptabilit - Contrle - Audit4
The International Journal of Accounting4
Journal of Accounting and Public Policy4
Accounting in Europe2
European Accounting Review2

Working Papers Series with more than one paper published# docs
Working Papers / HAL15

Recent works citing Thomas Jeanjean (2021 and 2020)

YearTitle of citing document
2021Effect of Trust between the Time Pressure and Complexity in Judging and Decision-Making in Auditing. (2021). da Cunha, Paulo Roberto ; Dos, Cleston Alexandre. In: RAC - Revista de Administração Contemporânea (Journal of Contemporary Administration). RePEc:abg:anprac:v:25:y:2021:i:5:1477.

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2020Òhe rise of intangible assets and approaches to their valuation. (2020). Kamburova, Lilyana. In: Economic Thought journal. RePEc:bas:econth:y:2020:i:1:p:51-64.

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2020The Impact of Audit Quality Indicators on the Timeliness of Goodwill Impairments: Evidence from the German Setting. (2020). Albersmann, Benjamin T ; Quick, Reiner. In: Abacus. RePEc:bla:abacus:v:56:y:2020:i:1:p:66-103.

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2021Carbon disclosure: a systematic literature review. (2021). Borghei, Zahra. In: Accounting and Finance. RePEc:bla:acctfi:v:61:y:2021:i:4:p:5255-5280.

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2021Does corporate culture matter to earnings management? Evidence from Chinese Time?honoured Brand firms. (2021). Hoque, Ariful ; Jasimuddin, Sajjad M ; Saci, Fateh. In: Australian Economic Papers. RePEc:bla:ausecp:v:60:y:2021:i:3:p:435-465.

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2021The influence of countries climate change?related institutional profile on voluntary environmental disclosures. (2021). Gonzalezgonzalez, Jose M ; Mateomarquez, Antonio J ; Zamoraramirez, Constancio. In: Business Strategy and the Environment. RePEc:bla:bstrat:v:30:y:2021:i:2:p:1357-1373.

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2020FOR A NEW METHOD OF CALCULATING THE DISCLOSURE INDEX. (2020). Baazaoui, Hedi. In: Copernican Journal of Finance & Accounting. RePEc:cpn:umkcjf:v:9:y:2020:i:2:p:9-24.

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2020Heterogeneity in Earning Management of Listed Companies Following International Financial Reporting Standards Convergence: A Developing Country Experiences. (2020). T. K. G. Sameera, ; Xiaofang, Chen ; Weerathunga, P R. In: International Journal of Economics and Financial Issues. RePEc:eco:journ1:2020-01-13.

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2020“Reverse brokering” and the consumption of accounting: A broker desk ethnography of an investment case. (2020). Johed, Gustav ; Graaf, Johan. In: Accounting, Organizations and Society. RePEc:eee:aosoci:v:85:y:2020:i:c:s0361368220300441.

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2021Goodwill impairment and CEO overconfidence. (2021). Wang, Hongxia ; Ngo, Thanh ; Killins, Robert. In: Journal of Behavioral and Experimental Finance. RePEc:eee:beexfi:v:29:y:2021:i:c:s2214635021000034.

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2020Climate governance effects on carbon disclosure and performance. (2020). Zaman, Mahbub ; Houqe, Muhammad Nurul ; Bui, Binh. In: The British Accounting Review. RePEc:eee:bracre:v:52:y:2020:i:2:s0890838919301052.

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2021Does the market value greenhouse gas emissions? Evidence from multi-country firm data. (2021). Luo, LE ; Choi, Bobae. In: The British Accounting Review. RePEc:eee:bracre:v:53:y:2021:i:1:s0890838920300299.

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2021Capitalisation of R&D and the informativeness of stock prices: Pre- and post-IFRS evidence. (2021). Tsoligkas, Fanis ; Tsalavoutas, Ioannis ; Dargenidou, Christina. In: The British Accounting Review. RePEc:eee:bracre:v:53:y:2021:i:4:s089083892100024x.

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2021Sell-side equity analysts and equity sales: A study of interaction. (2021). Manochin, Melina ; Lee, Kenneth. In: The British Accounting Review. RePEc:eee:bracre:v:53:y:2021:i:5:s0890838921000032.

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2021Can CFOs resist undue pressure from CEOs to manage earnings?. (2021). Sainani, Sushil ; Florackis, Chris. In: Journal of Corporate Finance. RePEc:eee:corfin:v:67:y:2021:i:c:s0929119920303035.

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2020Diffusion theory, national corruption and IFRS adoption around the world. (2020). Ntim, Collins ; El-Helaly, Moataz ; Al-Gazzar, Manar. In: Journal of International Accounting, Auditing and Taxation. RePEc:eee:jiaata:v:38:y:2020:i:c:s1061951820300069.

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2020Fair value accounting and value relevance of equity book value and net income for European financial firms during the crisis. (2020). Girardone, Claudia ; Alhaj-Ismail, Alaa ; Adwan, Sami. In: Journal of International Accounting, Auditing and Taxation. RePEc:eee:jiaata:v:39:y:2020:i:c:s1061951820300215.

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2020The impact of institutional and cultural factors on the use of non-GAAP financial measures. International evidence from the oil and gas industry. (2020). Marta, F ; Visani, Franco ; Gardini, Silvia. In: Journal of International Accounting, Auditing and Taxation. RePEc:eee:jiaata:v:40:y:2020:i:c:s1061951820300355.

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2021A cross-national analysis on the impact of enforcement on impairments of tangible assets under IFRS. (2021). Karampinis, Nikolaos I. In: Journal of International Accounting, Auditing and Taxation. RePEc:eee:jiaata:v:42:y:2021:i:c:s1061951820300598.

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2021Earnings quality and analysts’ information environment: Evidence from the EU market. (2021). Abraham, Santhosh ; Haslam, Jim ; Eliwa, Yasser. In: Journal of International Accounting, Auditing and Taxation. RePEc:eee:jiaata:v:42:y:2021:i:c:s1061951820300744.

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2021Exploring the relationship between valuation and stewardship uses of accounting information: Empirical evidence from German listed firms. (2021). Drefahl, Christian ; Pelger, Christoph ; Aust, Viktoria. In: Journal of International Accounting, Auditing and Taxation. RePEc:eee:jiaata:v:42:y:2021:i:c:s1061951820300768.

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2021The influence of opportunistic capital structure disclosure in international financial reporting on nonprofessional investors. (2021). Schmidt, Regan N ; Entwistle, Gary ; Elkins, Hamilton. In: Journal of International Accounting, Auditing and Taxation. RePEc:eee:jiaata:v:42:y:2021:i:c:s1061951821000033.

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2021Managerial tools used to meet or beat analyst forecasts: Evidence from the UK. (2021). Hayward, Robert ; al Mabsali, Yousuf Khamis ; Eliwa, Yasser. In: Journal of International Accounting, Auditing and Taxation. RePEc:eee:jiaata:v:43:y:2021:i:c:s1061951821000082.

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2021Country-specific drivers of the value relevance of goodwill impairment losses. (2021). Georgiou, George ; Alshehabi, Ahmad ; Ala, Alessandro S ; Sala, Alessandro. In: Journal of International Accounting, Auditing and Taxation. RePEc:eee:jiaata:v:43:y:2021:i:c:s1061951821000094.

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2021Perceptions regarding the implementation of International Financial Reporting Standards in Portugal and Brazil. (2021). Martins, Adelaide ; Fontes, Alexandra ; Silva, Ana Paula. In: Journal of International Accounting, Auditing and Taxation. RePEc:eee:jiaata:v:44:y:2021:i:c:s1061951821000410.

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2021Accounting constructs and economic consequences of IFRS adoption in India. (2021). Arora, Jagriti ; Meshram, Vedprakash Vasantrao. In: Journal of International Accounting, Auditing and Taxation. RePEc:eee:jiaata:v:45:y:2021:i:c:s1061951821000525.

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2020Financial efficiency and accounting quality: The impact of institutional micro-factors on FDI. (2020). Sesay, Joseph Bon ; Nam, Jouahn ; Zhang, GE ; Wynne, Kevin. In: Journal of Policy Modeling. RePEc:eee:jpolmo:v:42:y:2020:i:2:p:451-465.

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2020Integrated reporting and earnings quality: The moderating effect of agency costs. (2020). Miglani, Seema ; Ahmed, Kamran ; Obeng, Victoria A. In: Pacific-Basin Finance Journal. RePEc:eee:pacfin:v:60:y:2020:i:c:s0927538x19305499.

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2020IFRS adoption and seasoned equity offering underperformance. (2020). Houqe, Muhammad Nurul ; Opare, Solomon ; van Zijl, Tony. In: Pacific-Basin Finance Journal. RePEc:eee:pacfin:v:61:y:2020:i:c:s0927538x18304190.

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2020The impact of financial development, IFRS, and rule of LAW on foreign investments: A cross-country analysis. (2020). Akisik, Orhan. In: International Review of Economics & Finance. RePEc:eee:reveco:v:69:y:2020:i:c:p:815-838.

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2020Do differences in national cultures affect cross-country conditional conservatism behavior under IFRS?. (2020). Halioui, Khamoussi ; Guermazi, Walid. In: Research in International Business and Finance. RePEc:eee:riibaf:v:52:y:2020:i:c:s0275531918309784.

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2020The Role of National Culture in International Financial Reporting Standards Adoption. (2020). Ntim, Collins G ; El-Helaly, Moataz ; Soliman, Mark. In: Research in International Business and Finance. RePEc:eee:riibaf:v:54:y:2020:i:c:s0275531919308396.

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2020Microfinance institutions and International Financial Reporting Standards: An exploratory analysis. (2020). TchakouteTchuigoua, Hubert ; Pignatel, Isabelle. In: Research in International Business and Finance. RePEc:eee:riibaf:v:54:y:2020:i:c:s0275531920302415.

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2020Ownership in cross-border acquisitions and entry timing of the target firm. (2020). Fuentelsaz, Lucio ; Gonzalez, Minerva ; Garrido, Elisabet. In: Journal of World Business. RePEc:eee:worbus:v:55:y:2020:i:2:s1090951618306552.

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2020How do companies respond to environmental, social and governance (ESG) ratings? Evidence from Italy. (2020). Clementino, Ester ; Perkins, Richard. In: LSE Research Online Documents on Economics. RePEc:ehl:lserod:103046.

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2021Discussion of: the state expropriation risk and the pricing of foreign earnings. (2021). Cascino, Stefano. In: LSE Research Online Documents on Economics. RePEc:ehl:lserod:112473.

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2021Does Adoption of Latest Modifications of IAS 16 Influence on Company’s Profitability? Evidence from European Companies. (2021). Petkovic, Milos ; Luty, Piotr. In: European Research Studies Journal. RePEc:ers:journl:v:xxiv:y:2021:i:3:p:899-917.

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2020.

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2020Does the Mark-to-Model Fair Value Measure Make Assets Impairment Noisy?: A Literature Review. (2020). Pranikow, Jadwiga ; Dudycz, Tadeusz. In: Sustainability. RePEc:gam:jsusta:v:12:y:2020:i:4:p:1504-:d:321900.

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2020The Impact of R&D Expenditures on Corporate Performance: Evidence from Slovenian and World R&D Companies. (2020). Aristovnik, Aleksander ; Ravelj, Dejan. In: Sustainability. RePEc:gam:jsusta:v:12:y:2020:i:5:p:1943-:d:328017.

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2020Sustainability by High–Speed Rail: The Reduction Mechanisms of Transportation Infrastructure on Haze Pollution. (2020). Hu, Ruifeng ; Wang, Yuandi ; Chen, YU. In: Sustainability. RePEc:gam:jsusta:v:12:y:2020:i:7:p:2763-:d:339762.

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2021Corporate Social Responsibility Development and Climate Change: Regional Evidence of China. (2021). Li, Shouhao ; Shen, Hao ; Cheng, Weiquan. In: Sustainability. RePEc:gam:jsusta:v:13:y:2021:i:21:p:11859-:d:665679.

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2021La mise en équivalence dans les comptes consolidés permet-elle la manipulation du chiffre d’affaires et du résultat consolidés ? : le cas des groupes cotés en Europe. (2021). Pourtier, Frederic ; Darmendrail, Veronique. In: Post-Print. RePEc:hal:journl:hal-03361453.

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2021Trade Credit Insurance: Operational Value and Contract Choice. (2021). Bakshi, Nitin ; Yang, Alex S ; Chen, Christopher J. In: Management Science. RePEc:inm:ormnsc:v:67:y:2021:i:2:p:875-891.

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2020Boiling the Frog Slowly: The Immersion of C-Suite Financial Executives into Fraud. (2020). Wall, Joseph M ; Linke, Kristina ; Sweeney, John T ; Suh, Ikseon. In: Journal of Business Ethics. RePEc:kap:jbuset:v:162:y:2020:i:3:d:10.1007_s10551-018-3982-3.

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2020The Influence of Firm Size on the ESG Score: Corporate Sustainability Ratings Under Review. (2020). Zwergel, Bernhard ; Klein, Christian ; Drempetic, Samuel. In: Journal of Business Ethics. RePEc:kap:jbuset:v:167:y:2020:i:2:d:10.1007_s10551-019-04164-1.

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2021How Do Companies Respond to Environmental, Social and Governance (ESG) ratings? Evidence from Italy. (2021). Perkins, Richard ; Clementino, Ester. In: Journal of Business Ethics. RePEc:kap:jbuset:v:171:y:2021:i:2:d:10.1007_s10551-020-04441-4.

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2021The relationship between auditors’ human capital attributes and the assessment of the control environment. (2021). Lamboglia, Rita ; Mancini, Daniela. In: Journal of Management & Governance. RePEc:kap:jmgtgv:v:25:y:2021:i:4:d:10.1007_s10997-020-09536-8.

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2020Cross-Country Research on Earnings Quality: A Literature Review and Future Opportunities. (2018). Enomoto, Masahiro. In: Discussion Paper Series. RePEc:kob:dpaper:dp2018-06.

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2020Goodwill and Its Effect on Share Price of Manufacturing and Nonmanufacturing Companies. (2020). Kedron, Martin. In: Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis. RePEc:mup:actaun:actaun_2020068020373.

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2021The Influence of IFRS Adoption. (2021). Xu, Feng C. In: OSF Preprints. RePEc:osf:osfxxx:drxue.

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2021Stock market multiples in the valuation of unlisted agrifood companies. || Múltiplos de mercado en la valoración de empresas agroalimentarias no cotizadas.. (2021). Ruiz, Ana Blasco ; Sanchis, Javier Ribal ; Garcia, Raul Vidal. In: Revista de Métodos Cuantitativos para la Economía y la Empresa = Journal of Quantitative Methods for Economics and Business Administration. RePEc:pab:rmcpee:v:31:y:2021:i:1:p:198-225.

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2021Relevance of Level 3 fair value disclosures and IFRS 13: a case study. (2021). Claessen, Arni. In: International Journal of Disclosure and Governance. RePEc:pal:ijodag:v:18:y:2021:i:4:d:10.1057_s41310-021-00119-z.

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2020????????????????? ???? ?????????? ?? ??????????????????????? ? ???????? ??????? ? ????????. (2020). Георгиева, Даниела, . In: MPRA Paper. RePEc:pra:mprapa:105321.

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2020?? ????? ??????? ??????? ??????????????? ?? ????????????? ?? ??????????????????????? ? ???????? ??????? ???? ???? ?? ??????????? ?????? ?? ????????? ?????????? ???????????. (2020). Георгиева, Даниела, . In: MPRA Paper. RePEc:pra:mprapa:106717.

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2020The International Financial Reporting Standards and Firm Performance: A Systematic Review. (2020). Salah, Wafaa. In: Applied Finance and Accounting. RePEc:rfa:afajnl:v:6:y:2020:i:2:p:1-10.

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2020Using the R&D capitalisation choice to explain the scale benefits of R&D investment. (2020). Thomas, Anne-Maree ; Wu, Hai ; Wright, Sue. In: Australian Journal of Management. RePEc:sae:ausman:v:45:y:2020:i:4:p:579-606.

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2021Triggering business responses to climate policy in Australia. (2021). Wright, Chris F ; Oabrien, Martin ; McIvor, Joseph ; Markey, Raymond. In: Australian Journal of Management. RePEc:sae:ausman:v:46:y:2021:i:2:p:248-271.

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2020.

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2021.

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2021The Relationship Between Carbon Disclosure Project Scores and Global 500 Companies: A Perspective From National Culture. (2021). Yazaca, Kbra ; Bozkurt, Serdar ; Oktay, Sadiye . In: SAGE Open. RePEc:sae:sagope:v:11:y:2021:i:2:p:21582440211014521.

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2020.

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2020The function of international business frameworks for governing companies’ climate change-related actions toward the 2050 goals. (2020). Hori, Shiro ; Syugyo, Sachi. In: International Environmental Agreements: Politics, Law and Economics. RePEc:spr:ieaple:v:20:y:2020:i:3:d:10.1007_s10784-020-09475-7.

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2021Do fair value measurements affect accounting-based earnings quality? A literature review with a focus on corporate governance as moderator. (2021). Velte, Patrick ; Thesing, Johannes. In: Journal of Business Economics. RePEc:spr:jbecon:v:91:y:2021:i:7:d:10.1007_s11573-020-01025-6.

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2020Financial Reporting in Non-listed Family Firms: Insights from Interviews with CFOs. (2020). Glaum, Martin. In: Schmalenbach Business Review. RePEc:spr:schmbr:v:72:y:2020:i:2:d:10.1007_s41464-020-00087-x.

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2020‘Big 4’ influence on audit market. (2020). Marta, Tache. In: Central European Economic Journal. RePEc:vrs:ceuecj:v:7:y:2020:i:54:p:143-156:n:9.

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2020The Influence of Culture in Customers’ Expectations about the Hotel Service in Latin Countries with Different Human Development Levels. (2020). Raquel, Meneses ; Mara, Franco. In: European Journal of Tourism, Hospitality and Recreation. RePEc:vrs:ejothr:v:10:y:2020:i:1:p:56-73:n:5.

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2020Portuguese Experience With IFRS Adoption As Perceived By Auditors. (2020). Adelaide, Martins ; Alexandra, Fontes ; Paula, Silva Ana. In: Journal of Management and Business Administration. Central Europe. RePEc:vrs:jmbace:v:28:y:2020:i:1:p:81-98:n:5.

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2020Smoke and Mirrors? Disclosures in the Marijuana Industry in Canada. (2020). Russo, Kayla ; Leggio, Juliano ; Hadzurik, Jessica ; Paduano, Bianca ; Mangen, Claudine. In: Accounting Perspectives. RePEc:wly:accper:v:19:y:2020:i:3:p:149-179.

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2020On the “Realities” of Investor‐Manager Interactivity: Baudrillard, Hyperreality, and Management Q&A Sessions†. (2020). Bamber, Matthew ; Abraham, Santhosh . In: Contemporary Accounting Research. RePEc:wly:coacre:v:37:y:2020:i:2:p:1290-1325.

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2020The Influence of Firms Emissions Management Strategy Disclosures on Investors Valuation Judgments†. (2020). Johnson, Joseph A ; Young, Donald ; Vitalis, Adam ; Theis, Jochen. In: Contemporary Accounting Research. RePEc:wly:coacre:v:37:y:2020:i:2:p:642-664.

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2020Building Trust in Crisis Management: A Study of Insolvency Practitioners and the Role of Accounting Information and Processes. (2020). Joyce, Yvonne . In: Contemporary Accounting Research. RePEc:wly:coacre:v:37:y:2020:i:3:p:1622-1657.

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2021The Differential Role of R&D and SG&A for Earnings Management and Stock Price Manipulation. (2021). Sun, Estelle Y. In: Contemporary Accounting Research. RePEc:wly:coacre:v:38:y:2021:i:1:p:242-275.

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2021Financial Reporting and Trade Credit: Evidence from Mandatory IFRS Adoption. (2021). Saffar, Walid ; Ng, Jeffrey ; Li, Xiao. In: Contemporary Accounting Research. RePEc:wly:coacre:v:38:y:2021:i:1:p:96-128.

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2020Does it pay off? Integrated reporting and cost of debt: European evidence. (2020). Gerwanski, Jannik. In: Corporate Social Responsibility and Environmental Management. RePEc:wly:corsem:v:27:y:2020:i:5:p:2299-2319.

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2020Related‐party transactions and corporate performance following the adoption of International Financial Reporting Standards in Taiwan. (2020). Siao, Wunya ; Kweh, Qian Long ; Lu, Wenmin ; Wang, Weikang. In: Managerial and Decision Economics. RePEc:wly:mgtdec:v:41:y:2020:i:3:p:371-379.

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2020Strategic interactions between tax and statutory auditors and different information regimes: Implications for tax audit efficiency. (2020). Wielenberg, Stefan ; Schondube, Jens Robert ; Blaufus, Kay. In: arqus Discussion Papers in Quantitative Tax Research. RePEc:zbw:arqudp:249.

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Works by Thomas Jeanjean:

YearTitleTypeCited
2015Using Real Activities to Avoid Goodwill Impairment Losses: Evidence and Effect on Future Performance In: Journal of Business Finance & Accounting.
[Full Text][Citation analysis]		article10
2001Incitations et contraintes à la gestion du résultat In: Comptabilité - Contrôle - Audit.
[Full Text][Citation analysis]		article5
2005Pertinence de l’inscription à l’actif des frais de R&D : une étude empirique In: Comptabilité - Contrôle - Audit.
[Full Text][Citation analysis]		article9
2008Aux sources des théories positives : contribution à une analyse des changements de paradigme dans la recherche en comptabilité In: Comptabilité - Contrôle - Audit.
[Full Text][Citation analysis]		article2
2009IFRS1 : « Il faut tout changer pour que rien ne change » In: Comptabilité - Contrôle - Audit.
[Full Text][Citation analysis]		article8
2003Value Relevance of R&D Reporting : A Signaling Interpretation In: ESSEC Working Papers.
[Full Text][Citation analysis]		paper8
2003Value relevance of R&D reporting: a signalling interpretation.(2003) In: Working Papers.
[Citation analysis]
This paper has another version. Agregated cites: 8		paper
2006Levels of voluntary disclosure in IPO prospectuses: an empirical analysis In: ESSEC Working Papers.
[Full Text][Citation analysis]		paper6
2005Levels of voluntary disclosure in IPO prospectuses : an empirical analysis.(2005) In: HEC Research Papers Series.
[Full Text][Citation analysis]
This paper has another version. Agregated cites: 6		paper
2007Levels of voluntary disclosure in IPO prospectuses: an empirical analysis.(2007) In: Review of Accounting and Finance.
[Full Text][Citation analysis]
This paper has another version. Agregated cites: 6		article
2005Levels of voluntary disclosure in IPO prospectuses: An empirical analysis.(2005) In: Working Papers.
[Citation analysis]
This paper has another version. Agregated cites: 6		paper
2008Supply and demand for European accounting research. Evidence from EAA congresses In: ESSEC Working Papers.
[Full Text][Citation analysis]		paper0
2005Why do firms opt for Alternative-Format Financial Statements ? Some Evidence from France In: HEC Research Papers Series.
[Full Text][Citation analysis]		paper0
2005Does Analyst Following Curb Earnings Management? In: HEC Research Papers Series.
[Full Text][Citation analysis]		paper2
2005Differences between domestic accounting standards and IAS: measurement, determinants and implications In: HEC Research Papers Series.
[Full Text][Citation analysis]		paper131
2007Differences between domestic accounting standards and IAS: Measurement, determinants and implications.(2007) In: Journal of Accounting and Public Policy.
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