Skip to Main Content
American Accounting Association
header search
Search
Advanced Search
Skip Nav Destination

The Cross-Country Comparability of IFRS Earnings and Book Values: Evidence from France and Germany

Journal of International Accounting Research (2012) 11 (1): 155–184.
This article has been cited by the following articles in journals that are participating in CrossRef Cited-by Linking.
L’application des IFRS en France : comment les professionnels comptables gèrent-ils la complexité des normes ?
  • Mohamed Taieb Hamadi
  • Sami El Omari
  • Wafa Khlif
Question(s) de management (2023) n° 43 (2): 77.
IFRS Accounting Standards and Comparability of Information
  • Alan Teixeira
SSRN Electronic Journal (2023)
Has Global Financial Reporting Comparability Improved?*
  • Jenelle K. Conaway
Contemporary Accounting Research (2022) 39 (4): 2825.
Did the Securities Exchange Act of 1934 Increase Accounting Comparability?
  • Oliver Binz
  • Darren T. Roulstone
SSRN Electronic Journal (2022)
How does the IFRS adoption affect systematic versus idiosyncratic risks of French listed companies?
  • Habiba Mrissa Bouden
  • Moufida Ben Saada
International Journal of Financial Engineering (2022) 09 (03)
Heterogeneity in the Financial-Reporting Effects of ASC 606 Adoptions: Evidence from an Industry-Focused Approach
  • Diana Choi
  • Sehwa Kim
  • Xue Wang
SSRN Electronic Journal (2022)
The impact of IFRS adoption on IPOs management earnings forecasts in Australia
  • Georgios Georgakopoulos
  • Dimitrios Gounopoulos
  • Chen Huang
  • Victoria Patsika
Journal of International Accounting, Auditing and Taxation (2022) 48: 100490.
IFRS Adoption and the Financial Statements Comparability: The Case of Russia and Canada
  • Tatiana Dolgikh
European Financial and Accounting Journal (2022) 17 (1): 7.
Has Global Financial Reporting Comparability Improved?
  • Jenelle Conaway
SSRN Electronic Journal (2022)
Multi-mode standardisation and comparability: Norway's failed attempt to adopt the IFRS for SMEs
  • Anna Alon
  • Geir Haaland
  • Kjell Ove Røsok
Accounting and Business Research (2022) 52 (6): 734.
Corporate disclosure timing under IFRS: the case of emerging Georgia
  • Erekle Pirveli
Journal of Financial Reporting and Accounting (2022)
The impact of the adoption of IFRS 11 on the comparability of accounting information
  • Raquel Wille Sarquis
  • Ariovaldo dos Santos
  • Isabel Lourenço
  • Guillermo Oscar Braunbeck
Accounting and Business Research (2022) 52 (6): 690.
Improving the global comparability of IFRS-based financial reporting through global enforcement: a proposed organizational dynamic
  • Jenice Prather-Kinsey
  • Francesco De Luca
  • Ho-Tan-Phat Phan
International Journal of Disclosure and Governance (2022) 19 (3): 330.
The effect of Hofstede’s cultural dimensions on the degree of compliance with IFRS Standards in developing countries
  • Souad Chaieb
Corporate Ownership and Control (2021) 19 (1): 146.
Role of Country-Level Characteristics in Segment Reporting: EU Evidence
  • Ahmed Aboud
  • Akrum Helfaya
The International Journal of Accounting (2021) 56 (04)
Does International Financial Reporting Standard 8 improve the firms' information environment?
  • Gaëlle Lenormand
  • Lionel Touchais
Journal of Applied Accounting Research (2021) 22 (2): 383.
Accounting constructs and economic consequences of IFRS adoption in India
  • Vedprakash Vasantrao Meshram
  • Jagriti Arora
Journal of International Accounting, Auditing and Taxation (2021) 45: 100427.
Meta‐analysis of the Impact of Adoption of IFRS on Financial Reporting Comparability, Market Liquidity, and Cost of Capital
  • Solomon Opare
  • Muhammad Nurul Houqe
  • Tony van Zijl
Abacus (2021) 57 (3): 502.
Comparability in IPSASs: Lessons to be Learned for the European Standards
  • Giorgia Mattei
  • Susana Jorge
  • Fabio Giulio Grandis
Accounting in Europe (2020) 17 (2): 158.
Audit committee characteristics and financial statement comparability
  • Medhat Endrawes
  • Zhuoan Feng
  • Meiting Lu
  • Yaowen Shan
Accounting & Finance (2020) 60 (3): 2361.
Meta-Analysis of the Impact of Adoption of IFRS on Financial Feporting Comparability, Market Liquidity, and Cost of Capital
  • Solomon Opare
  • Muhammad Nurul Houqe
  • Tony van Zijl
SSRN Electronic Journal (2019)
Why haven’t U.S. GAAP and IFRS on insurance contracts converged? Evidence from an unsuccessful joint project
  • Qing L. Burke
Journal of Contemporary Accounting & Economics (2019) 15 (2): 131.
The determinants of accounting comparability around the world
  • Jonathan Ross
  • Linna Shi
  • Hong Xie
Asian Review of Accounting (2019) 28 (1): 69.
Audit Partner Agency and Decision-usefulness of Audited Financial Statement Information
  • Tracie Frost
  • Chris He
  • Xin Luo
  • Derrald Stice
SSRN Electronic Journal (2019)
Deviations from the Mandatory Adoption of IFRS in the European Union: Implementation, Enforcement, Incentives, and Compliance
  • Grace Pownall
  • Maria Wieczynska
Contemporary Accounting Research (2018) 35 (2): 1029.
Managers’ segment disclosure choices under IFRS 8: EU evidence
  • Ahmed Aboud
  • Clare Roberts
Accounting Forum (2018)
Does other comprehensive income matter in credit-oriented systems? Analyzing the Italian context
  • Stefania Veltri
  • Olga Ferraro
Journal of International Accounting, Auditing and Taxation (2018) 30: 18.
Output-Based Measurement of Financial Statement Comparability: A Survey of Empirical Proxies
  • Christian Gross
  • Pietro Perotti
SSRN Electronic Journal (2017)
Output-based measurement of accounting comparability: A survey of empirical proxies
  • Christian Gross
  • Pietro Perotti
Journal of Accounting Literature (2017) 39 (1): 1.
Changes in Financial Statement Comparability of Big4 Auditors before and after IFRS Adoption
Korea International Accounting Review (2017) null (74): 193.
The comparability of IFRS 7 in the European banking sector
  • Alessandra Allini
  • Luca Ferri
  • Marco Maffei
  • Annamaria Zampella
Corporate Ownership and Control (2017) 14 (4): 8.
A comparabilidade das escolhas contábeis na mensuração subsequente de ativos imobilizados, de ativos intangíveis e de propriedades para investimento em empresas da América do Sul
  • Flaida Êmine Alves de Souza
  • Sirlei Lemes
Revista Contabilidade & Finanças (2016) 27 (71): 169.
Does a common set of accounting standards affect tax-motivated income shifting for multinational firms?
  • Lisa De Simone
Journal of Accounting and Economics (2016) 61 (1): 145.
A review of the IFRS adoption literature
  • Emmanuel T. De George
  • Xi Li
  • Lakshmanan Shivakumar
Review of Accounting Studies (2016) 21 (3): 898.
The Influence of National Culture on Judgement and Decision Making in the Application of Fair Value Measurements in IFRS
  • Tyge Kummer
  • Martin Schmidt
SSRN Electronic Journal (2016)
Cost-benefit analysis of IFRS adoption: developed and emerging countries
  • Shigufta Hena Uzma Shigufta Hena Uzma
Journal of Financial Reporting and Accounting (2016) 14 (2): 198.
Internal control reporting and accounting standards: A cross-country comparison
  • Amanda L. Wilford
Journal of Accounting and Public Policy (2016) 35 (3): 276.
Auditor flow and financial statement comparability: Evidence from audit firm mergers in China
  • Qiang Cao
  • Nanwei Hu
  • Lele Chen
China Journal of Accounting Studies (2016) 4 (3): 263.
When did analyst forecast accuracy benefit from increased cross-border comparability following IFRS adoption in the EU?
  • Jirada Petaibanlue
  • Martin Walker
  • Edward Lee
International Review of Financial Analysis (2015) 42: 278.
The effects of mandatory IFRS adoption: A review of evidence based on accounting standard setting criteria
  • Fakhroddin Mohammadrezaei
  • Norman Mohd-Saleh
  • Bahman Banimahd
International Journal of Disclosure and Governance (2015) 12 (1): 29.
Conséquences de l’adoption des IFRS sur l’information et les marchés financiers
  • François Lantin
  • Éric Tort
  • François Lantin
  • Éric Tort
Revue Française de Gestion (2015) 41 (249): 75.
A Review of the IFRS-Adoption Literature
  • Emmanuel T. De George
  • Xi Li
  • Lakshmanan Shivakumar
SSRN Electronic Journal (2015)
The Effects of National Culture on Financial Statement Comparability: A Survey of Research Findings
  • Gregory L. Prescott
  • Carol E. Vann
Journal of Corporate Accounting & Finance (2015) 26 (6): 37.
The Impact of Improvements in Institutional Oversight on IFRS Accrual Quality in Europe
  • Humayun Kabir
  • Fawzi Laswad
Australian Accounting Review (2015) 25 (4): 428.
Issues in Cross-Country Value Relevance Studies: Reply to Wilkins
  • Stefan Veith
  • Jörg R. Werner
The International Journal of Accounting (2014) 49 (3): 335.
IFRS Adoption and Management Earnings Forecasts of Australian IPOs
  • Michael Firth
  • Dimitrios Gounopoulos
  • Jannis Pulm
SSRN Electronic Journal (2013)
A Meta-analysis of IFRS Adoption Effects
  • Kamran Ahmed
  • Keryn Chalmers
  • Hichem Khlif
The International Journal of Accounting (2013) 48 (2): 173.
Intended and Unintended Consequences of Mandatory IFRS Adoption: A Review of Extant Evidence and Suggestions for Future Research
  • Ulf Brüggemann
  • Jörg-Markus Hitz
  • Thorsten Sellhorn
European Accounting Review (2013) 22 (1): 1.
Challenges and Opportunities in Cross-Country Accounting Research
  • Elizabeth A. Gordon
  • Adam J. Greiner
  • Mark J. Kohlbeck
  • Steve W. J. Lin
  • Hollis Ashbaugh Skaife
SSRN Electronic Journal (2012)
Intended and Unintended Consequences of Mandatory IFRS Adoption: A Review of Extant Evidence and Suggestions for Future Research
  • Ulf Brüggemann
  • Joerg-Markus Hitz
  • Thorsten Sellhorn
SSRN Electronic Journal (2012)
  • Online ISSN 1558-8025
  • Print ISSN 1542-6297

Close Modal
This Feature Is Available To Subscribers Only

or Create an Account

Close Modal
Close Modal
This site uses cookies. By continuing to use our website, you are agreeing to our privacy policy.
Accept