Concepedia

Ifrs Differences

IFRS Differences is a methodological framework within cross-border merger accounting that systematically identifies, classifies, and reconciles discrepancies between national accounting standards and International Financial Reporting Standards in the context of transnational business combinations.

485

Publications

24.4K

Citations

864

Authors

530

Institutions

Publications per year

2017–2026

158

Parents

Publications

485

Are IFRS-based and US GAAP-based accounting amounts comparable?

Mary E. Barth, Wayne R. Landsman, Mark H. Lang et al. · Journal of Accounting and Economics · 2012 · 784 citations

, , +16

Do accounting standards matter? An exploratory analysis of earnings management before and after IFRS adoption

Thomas Jeanjean, Hervé Stolowy · Journal of Accounting and Public Policy · 2008 · 723 citations

, , +15

The impact of mandatory IFRS adoption on foreign mutual fund ownership: The role of comparability

Mark L. DeFond, Xuesong Hu, Mingyi Hung et al. · Journal of Accounting and Economics · 2011 · 656 citations

, , +12

The Role of International Financial Reporting Standards in Accounting Quality: Evidence from the European Union

Huifa Chen, Qingliang Tang, Yihong Jiang et al. · Journal of International Financial Management and Accounting · 2010 · 560 citations

, , +17

Does Mandatory IFRS Adoption Improve the Information Environment?*

Joanne Horton, George Serafeim, Ioanna Serafeim · Contemporary Accounting Research · 2012 · 548 citations · Full text

, , +14

1–5 of 485

Authors

864

  1. CN
    Christopher Nobes

    Royal Holloway University of London, United Kingdom

    13 publications · 1.8K citations

    13

    h-index

  2. MW
    Martin Walker

    University of Manchester, United Kingdom

    7 publications · 562 citations

    7

    h-index

  3. MN
    Muhammad Nurul Houqe

    Victoria University of Wellington, New Zealand

    5 publications · 308 citations

    6

    h-index

  4. AH
    Axel Haller

    University of Regensburg, Germany

    6 publications · 328 citations

    6

    h-index

  5. TV
    Tony van Zijl

    Victoria University of Wellington, New Zealand

    5 publications · 332 citations

    6

    h-index

1–5 of 864

Institutions

530

  1. The University of Sydney

    Sydney, Australia

    11 h-index

    12 publications

    729 citations

  2. Royal Holloway University of London

    Egham, United Kingdom

    10 h-index

    11 publications

    1.2K citations

  3. University of Regensburg

    Regensburg, Germany

    8 h-index

    12 publications

    621 citations

  4. Victoria University of Wellington

    Wellington, New Zealand

    8 h-index

    10 publications

    663 citations

  5. Griffith University

    Brisbane, Australia

    7 h-index

    12 publications

    396 citations

  6. University of Manchester

    Manchester, United Kingdom

    6 h-index

    11 publications

    599 citations

  7. Monash University

    Melbourne, Australia

    6 h-index

    8 publications

    714 citations

  8. University of Stirling

    Stirling, United Kingdom

    6 h-index

    8 publications

    625 citations

1–8 of 530

Venues

  1. SSRN Electronic Journal

    Repository · 53 publications · 1.7K citations

    22

    h-index

  2. 19

    h-index

  3. Accounting in Europe

    19 publications · 1.1K citations

    17

    h-index

  4. The International Journal of Accounting

    16 publications · 1.6K citations

    16

    h-index

  5. Advances in Accounting

    14 publications · 733 citations

    14

    h-index

1–5