IFRS adoption in Spain and the United Kingdom: Effects on accounting numbers and relevance

Author:

Gastón Susana Callao,García Cristina Ferrer,Jarne José Ignacio Jarne,Laínez Gadea José Antonio

Publisher

Elsevier BV

Subject

Finance,Accounting

Reference34 articles.

1. On the myth of “Anglo-Saxon” financial accounting;Alexander;The International Journal of Accounting,2000

2. International GAAP differences: the impact on foreign analysts;Bae;The Accounting Review,2008

3. Incentives versus standards: properties of accounting income in four East Asian countries;Ball;Journal of Accounting and Economics,2003

4. International Accounting Standards and accounting quality;Barth;Journal of Accounting Research,2008

Cited by 47 articles. 订阅此论文施引文献 订阅此论文施引文献,注册后可以免费订阅5篇论文的施引文献,订阅后可以查看论文全部施引文献

1. Diffusion theory, economic consequences, and adoption of international standards on auditing around the world;Journal of International Accounting, Auditing and Taxation;2024-09

2. The impact of IFRS on earning management activities among French companies;Vie & sciences de l'entreprise;2023-08-21

3. Review of IFRS consequences in Europe: An enforcement perspective;Cogent Business & Management;2022-12-31

4. Financial Impact of IFRS on Indian Telecommunication Sector;2022 International Conference on Innovation and Intelligence for Informatics, Computing, and Technologies (3ICT);2022-11-20

5. The impact of IFRS adoption on companies' financial ratios: evidence from Lithuania;Entrepreneurship and Sustainability Issues;2022-03-30

同舟云学术

1.学者识别学者识别

2.学术分析学术分析

3.人才评估人才评估

"同舟云学术"是以全球学者为主线,采集、加工和组织学术论文而形成的新型学术文献查询和分析系统,可以对全球学者进行文献检索和人才价值评估。用户可以通过关注某些学科领域的顶尖人物而持续追踪该领域的学科进展和研究前沿。经过近期的数据扩容,当前同舟云学术共收录了国内外主流学术期刊6万余种,收集的期刊论文及会议论文总量共计约1.5亿篇,并以每天添加12000余篇中外论文的速度递增。我们也可以为用户提供个性化、定制化的学者数据。欢迎来电咨询!咨询电话:010-8811{复制后删除}0370

www.globalauthorid.com

TOP

Copyright © 2019-2024 北京同舟云网络信息技术有限公司
京公网安备11010802033243号  京ICP备18003416号-3