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Why do firms opt for alternative-format financial statements? : Some evidence from France

Ding, Yuan; Jeanjean, Thomas; Stolowy, Hervé - 2005

Persistent link: https://www.econbiz.de/10002701524

Setting the Bar : Earnings Management During a Change in Accounting Standards

Capkun, Vedran - 2013

This paper examines the impact of the accounting flexibility offered by IFRS 1 during the 2005 mandatory adoption of IFRS in the European Union. Same year reconciliations between local GAAP and IFRS are used on a sample of 1,635 European firms to determine the nature and extent of their use in...

Persistent link: https://www.econbiz.de/10013092774

Differences between domestic accounting standards ans IAS : measurement, determinants and implications

Ding, Yuan; Hope, Ole-Kristian; Jeanjean, Thomas; … - In: Journal of accounting and public policy 26 (2007) 1, pp. 1-38

Persistent link: https://www.econbiz.de/10003463075

Differences between domestic accounting standards and IAS : measurement, determinants and implications

Ding, Yuan; Hope, Ole-Kristian; Jeanjean, Thomas; … - 2005

Persistent link: https://www.econbiz.de/10003279958

Observations on measuring the differences between domestic accounting standards and IAS

Nobes, Christopher - In: Journal of accounting and public policy 28 (2009) 2, pp. 148-153

Persistent link: https://www.econbiz.de/10003874552

Observations on measuring the differences between domestic accounting standards and IAS : a reply

Ding, Yuan; Jeanjean, Thomas; Stolowy, Hervé - In: Journal of accounting and public policy 28 (2009) 2, pp. 154-161

Persistent link: https://www.econbiz.de/10003874554