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| 2000 | Impact of Culture, Market Forces, and Legal System on Financial Disclosures
RePEc:eee:accoun:v:35:y:2000:i:4:p:495-519 [Citation Analysis] | 21 |
| 2002 | Ownership structure and corporate voluntary disclosure in Hong Kong and Singapore
RePEc:eee:accoun:v:37:y:2002:i:2:p:247-265 [Citation Analysis] | 21 |
| 2005 | Why do national GAAP differ from IAS? The role of culture
RePEc:eee:accoun:v:40:y:2005:i:4:p:325-350 [Citation Analysis] | 17 |
| 1999 | Firm Characteristics of Swiss Companies that Utilize International Accounting Standards
RePEc:eee:accoun:v:34:y:1999:i:1:p:121-131 [Citation Analysis] | 15 |
| 1999 | Corporate social disclosures by listed companies on their web sites: an international comparison
RePEc:eee:accoun:v:34:y:1999:i:3:p:389-419 [Citation Analysis] | 15 |
| 1999 | Acceptance and Observance of International Accounting Standards: An Empirical Study of Companies Claiming to Comply with IASs
RePEc:eee:accoun:v:34:y:1999:i:1:p:11-48 [Citation Analysis] | 14 |
| 1998 | Corporate financial disclosure in emerging markets: Does economic development matter?
RePEc:eee:accoun:v:33:y:1998:i:2:p:211-234 [Citation Analysis] | 11 |
| 2003 | A multinational test of determinants of corporate disclosure
RePEc:eee:accoun:v:38:y:2003:i:2:p:173-194 [Citation Analysis] | 11 |
| 1998 | Accounting diversity and firm valuation
RePEc:eee:accoun:v:33:y:1998:i:5:p:529-567 [Citation Analysis] | 10 |
| 2004 | A comparison of value relevance of accounting information in different segments of the Chinese stock market
RePEc:eee:accoun:v:39:y:2004:i:4:p:403-427 [Citation Analysis] | 8 |
| 2000 | Assessing the Acceptability of International Accounting Standards in the US: An Empirical Study of the Materiality of US GAAP Reconciliations by Non-US Companies Complying with IASC Standards
RePEc:eee:accoun:v:35:y:2000:i:1:p:27-63 [Citation Analysis] | 8 |
| 1996 | Environmental disclosures in annual reports: An international perspective
RePEc:eee:accoun:v:31:y:1996:i:3:p:293-331 [Citation Analysis] | 8 |
| 2002 | Ownership structure and earnings informativeness: Evidence from Korea
RePEc:eee:accoun:v:37:y:2002:i:3:p:301-325 [Citation Analysis] | 8 |
| 2003 | Audit firm size, public ownership, and firms discretionary accruals management
RePEc:eee:accoun:v:38:y:2003:i:1:p:1-22 [Citation Analysis] | 8 |
| 1996 | International accounting harmonization and the major developed stock market countries: An empirical study
RePEc:eee:accoun:v:31:y:1996:i:3:p:269-279 [Citation Analysis] | 8 |
| 2003 | Pricing and supplier concentration in the private client segment of the audit market: Market power or competition?
RePEc:eee:accoun:v:38:y:2003:i:4:p:431-455 [Citation Analysis] | 8 |
| 1996 | A comparative study of cultural influences on financial reporting in the U.S. and The Netherlands
RePEc:eee:accoun:v:31:y:1996:i:1:p:95-120 [Citation Analysis] | 8 |
| 2005 | Reply to discussion of Why do national GAAP differ from IAS? The role of culture
RePEc:eee:accoun:v:40:y:2005:i:4:p:359-362 [Citation Analysis] | 7 |
| 1996 | An investigation into the influence of cultural factors in the international lobbying of the International Accounting Standards Committee: The case of E32, Comparability of Financial Statements
RePEc:eee:accoun:v:31:y:1996:i:2:p:213-237 [Citation Analysis] | 7 |
| 1999 | An empirical investigation of multinational firms compliance with International Accounting Standards
RePEc:eee:accoun:v:34:y:1999:i:2:p:239-248 [Citation Analysis] | 7 |
| 2003 | Earnings management and initial public offerings: Evidence from the Netherlands
RePEc:eee:accoun:v:38:y:2003:i:3:p:243-266 [Citation Analysis] | 7 |
| 2001 | Intangibles: Management, Measurement, and Reporting: by Baruch Lev, Washington, DC, Brookings Institution Press, 2001, pp. viii+216
RePEc:eee:accoun:v:36:y:2001:i:4:p:501-503 [Citation Analysis] | 7 |
| 2000 | The Relevance and Observance of the IASC Standards in Developing Countries and the Particular Case of Zimbabwe
RePEc:eee:accoun:v:35:y:2000:i:2:p:267-286 [Citation Analysis] | 7 |
| 1996 | Determinants of audit fees in Bangladesh
RePEc:eee:accoun:v:31:y:1996:i:4:p:497-509 [Citation Analysis] | 7 |
| 1996 | Environmental performance and reporting: Perceptions of managers and accounting professionals in Hong Kong
RePEc:eee:accoun:v:31:y:1996:i:3:p:333-346 [Citation Analysis] | 6 |
| 2008 | Using accounting ratios to distinguish between Islamic and conventional banks in the GCC region
RePEc:eee:accoun:v:43:y:2008:i:1:p:45-65 [Citation Analysis] | 6 |
| 1999 | The Information Environment of Chinas A and B Shares: Can We Make Sense of the Numbers?
RePEc:eee:accoun:v:34:y:1999:i:4:p:467-489 [Citation Analysis] | 6 |
| 1996 | A methodological note on cross-cultural accounting ethics research
RePEc:eee:accoun:v:31:y:1996:i:1:p:55-66 [Citation Analysis] | 6 |
| 2002 | Measurement of formal harmonization progress:: The IASC experience
RePEc:eee:accoun:v:37:y:2002:i:1:p:1-26 [Citation Analysis] | 6 |
| 2000 | Disclosure Level and Compliance with IASs: A Comparison of Companies With and Without U.S. Listings and Filings
RePEc:eee:accoun:v:35:y:2000:i:3:p:305-329 [Citation Analysis] | 6 |
| 1996 | Corporate environmental disclosures: Competitive disclosure hypothesis using 1991 annual report data
RePEc:eee:accoun:v:31:y:1996:i:2:p:175-195 [Citation Analysis] | 6 |
| 1996 | International harmonization of reporting required by stock markets
RePEc:eee:accoun:v:31:y:1996:i:4:p:405-418 [Citation Analysis] | 6 |
| 1999 | Voluntary environmental and social accounting disclosure practices in the Asia-Pacific region: an international empirical test of political economy theory
RePEc:eee:accoun:v:34:y:1999:i:2:p:209-238 [Citation Analysis] | 6 |
| 2007 | Attribute differences between U.S. GAAP and IFRS earnings: An exploratory study
RePEc:eee:accoun:v:42:y:2007:i:2:p:148-152 [Citation Analysis] | 5 |
| 1999 | Corporate disclosures made by Chinese listed companies
RePEc:eee:accoun:v:34:y:1999:i:3:p:349-373 [Citation Analysis] | 5 |
| 2001 | The impact of national influence on accounting estimates: Implications for international accounting standard-setters
RePEc:eee:accoun:v:36:y:2001:i:3:p:271-290 [Citation Analysis] | 5 |
| 2005 | Accounting development in Pakistan
RePEc:eee:accoun:v:40:y:2005:i:2:p:175-201 [Citation Analysis] | 5 |
| 2005 | Corporate mandatory disclosure practices in Bangladesh
RePEc:eee:accoun:v:40:y:2005:i:4:p:399-422 [Citation Analysis] | 5 |
| 2002 | The changing nature of financial disclosure in Japan
RePEc:eee:accoun:v:37:y:2002:i:1:p:95-111 [Citation Analysis] | 5 |
| 1996 | An outcome-based assessment of international transfer pricing policy
RePEc:eee:accoun:v:31:y:1996:i:4:p:419-443 [Citation Analysis] | 5 |
| 2000 | The Impact of Adopting International Accounting Standards on the Harmonization of Accounting Practices
RePEc:eee:accoun:v:35:y:2000:i:4:p:471-493 [Citation Analysis] | 5 |
| 2005 | Firm-specific determinants of continuous corporate disclosures
RePEc:eee:accoun:v:40:y:2005:i:3:p:249-278 [Citation Analysis] | 5 |
| 2006 | Board composition, regulatory regime and voluntary disclosure
RePEc:eee:accoun:v:41:y:2006:i:3:p:262-289 [Citation Analysis] | 4 |
| 1996 | Culture and accounting in Indonesia: An empirical examination
RePEc:eee:accoun:v:31:y:1996:i:4:p:463-481 [Citation Analysis] | 4 |
| 2001 | A six-country comparison of the use of graphs in annual reports
RePEc:eee:accoun:v:36:y:2001:i:2:p:195-222 [Citation Analysis] | 4 |
| 2003 | Reply to discussion of Pricing and supplier concentration in the private client segment of the audit market: Market power or competition?
RePEc:eee:accoun:v:38:y:2003:i:4:p:461-464 [Citation Analysis] | 4 |
| 2006 | A study of earnings-management motives in the Anglo-American and Euro-Continental accounting models: The Canadian and French cases
RePEc:eee:accoun:v:41:y:2006:i:4:p:406-435 [Citation Analysis] | 4 |
| 1999 | A Comparative Analysis of Management Accounting Practices in Australia and Japan: An Empirical Investigation
RePEc:eee:accoun:v:34:y:1999:i:1:p:49-70 [Citation Analysis] | 4 |
| 1997 | Cash flow statements: An international comparison of regulatory positions
RePEc:eee:accoun:v:32:y:1997:i:1:p:1-22 [Citation Analysis] | 4 |
| 2001 | Agency effects and escalation of commitment: do small national culture differences matter?
RePEc:eee:accoun:v:36:y:2001:i:1:p:33-45 [Citation Analysis] | 4 |
