Factors influencing the extent of corporate compliance with International Accounting Standards: summary of a research monograph

[1]  S. Bryant,et al.  Disclosure Level and Compliance with IASs: A Comparison of Companies With and Without U.S. Listings and Filings , 2000 .

[2]  Nancy B. Nichols,et al.  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 , 2000 .

[3]  Pascal Dumontier,et al.  Why Firms Comply Voluntarily with IAS: an Empirical Analysis with Swiss Data , 1998 .

[4]  M. Zarzeski Spontaneous Harmonization Effects of Culture and Market Forces on Accounting Disclosures Practices , 1998 .

[5]  Begoña Giner Inchausti The influence of company characteristics and accounting regulation on information disclosed by Spanish firms , 1997 .

[6]  Kamal Naser,et al.  Firm-specific determinants of the comprehensiveness of mandatory disclosure in the corporate annual reports of firms listed on the stock exchange of Hong Kong , 1995 .

[7]  S. Gray,et al.  Factors Influencing Voluntary Annual Report Disclosures By U.S., U.K. and Continental European Multinational Corporations , 1995 .

[8]  Sidney J. Gray,et al.  International Capital Market Pressures and Voluntary Annual Report Disclosures by U.S. and U.K. Multinationals , 1995 .

[9]  Araceli Mora,et al.  The Relationship Between the Comprehensiveness of Corporate Annual Reports and Firm Characteristics in Spain , 1994 .

[10]  Rasoul H. Tondkar,et al.  Environmental Factors Influencing Accounting Disclosure Requirements of Global Stock Exchanges , 1992 .

[11]  Terence Cooke,et al.  The Impact of Size, Stock Market Listing and Industry Type on Disclosure in the Annual Reports of Japanese Listed Corporations , 1992 .

[12]  Terence Cooke,et al.  Disclosure in the Corporate Annual Reports of Swedish Companies , 1989 .

[13]  G. McNally,et al.  Corporate Financial Reporting in New Zealand: An Analysis of User Preferences, Corporate Characteristics and Disclosure Practices for Discretionary Information , 1982 .

[14]  S. Bryant,et al.  Acceptance and Observance of International Accounting Standards: An Empirical Study of Companies Claiming to Comply with IASs , 1999 .

[15]  David Cairns The FT international accounting standards survey 1999 , 1999 .

[16]  Stephen L Taylor,et al.  DISCRETIONARY DISCLOSURE OF RESERVES BY OIL AND GAS COMPANIES: AN ECONOMIC ANALYSIS , 1992 .

[17]  Alan R. Cerf,et al.  Corporate reporting and investment decisions , 1961 .