The Effect of IFRS Adoption Conditional Upon the Level of Pre-adoption Divergence
Authors:
- Lei CaiLCLei Cai
- Asheq RahmanARAsheq Rahman
- Stephen CourtenaySCStephen Courtenay
- 1 June 2014
- journal article
- Published by World Scientific Pub Co Pte Ltd in The International Journal of Accounting
- Vol. 49 (2) , 147-178
Abstract
No abstract availableThis publication has 39 references indexed in Scilit:
- Agriculture and Trade Opportunities for Tanzania: Past Volatility and Future Climate Change2012
- Information friction and investor home bias: A perspective on the effect of global IFRS adoption on the extent of equity home biasJournal of Accounting and Public Policy, 2008
- International GAAP Differences: The Impact on Foreign AnalystsThe Accounting Review, 2008
- International Accounting Standards and Accounting QualityJournal of Accounting Research, 2008
- Earnings Quality, Insider Trading, and Cost of CapitalJournal of Accounting Research, 2005
- Incentives versus standards: properties of accounting income in four East Asian countriesJournal of Accounting and Economics, 2003
- Insider Trading, Earnings Quality, and Accrual MispricingThe Accounting Review, 2002
- The effect of international institutional factors on properties of accounting earningsJournal of Accounting and Economics, 2000
- Country-Specific Factors Related to Financial Reporting and the Value Relevance of Accounting DataJournal of Accounting Research, 2000
- Stock markets and developmentEuropean Economic Review, 1993