Concepedia

International Reporting Differences

International Reporting Differences is a cross-border financial reporting phenomenon characterized by variations in the preparation, presentation, and disclosure of financial information across jurisdictions due to divergent accounting standards, regulatory frameworks, and institutional environments.

377

Publications

27.5K

Citations

669

Authors

419

Institutions

Publications per year

2017–2026

64

Parents

Publications

377

Country-Specific Factors Related to Financial Reporting and the Value Relevance of Accounting Data

Ashiq Ali, Lee-Seok Hwang · Journal of Accounting Research · 2000 · 928 citations

, , +15

Domestic Accounting Standards, International Accounting Standards, and the Predictability of Earnings

Hollis Ashbaugh, Morton Pincus · Journal of Accounting Research · 2001 · 729 citations

, , +16

Towards a General Model of the Reasons for International Differences in Financial Reporting

Christopher Nobes · Abacus · 1998 · 654 citations

, , +16

International GAAP Differences: The Impact on Foreign Analysts

Kee‐Hong Bae, Hongping Tan, Michael Welker · The Accounting Review · 2008 · 584 citations

, , +12

Reporting on sustainability and HRM: a comparative study of sustainability reporting practices by the world's largest companies

Ina Ehnert, Sepideh Parsa, Ian Roper et al. · The International Journal of Human Resource Management · 2015 · 533 citations · Full text

, , +17

1–5 of 377

Authors

669

  1. CN
    Christopher Nobes

    Royal Holloway University of London, United Kingdom

    11 publications · 2.2K citations

    11

    h-index

  2. SJ
    Sidney J. Gray

    The University of Sydney, Australia

    7 publications · 670 citations

    7

    h-index

  3. PF
    Peter F. Pope

    Lancaster University, United Kingdom

    6 publications · 932 citations

    6

    h-index

  4. RD
    Richard D. Morris

    UNSW Sydney, Australia

    4 publications · 128 citations

    4

    h-index

  5. MH
    Mark H. Lang

    University of North Carolina at Chapel Hill, United States

    4 publications · 1.1K citations

    4

    h-index

1–5 of 669

Institutions

419

  1. UNSW Sydney

    Sydney, Australia

    13 h-index

    15 publications

    2K citations

  2. Macquarie University

    Sydney, Australia

    8 h-index

    16 publications

    791 citations

  3. National Bureau of Economic Research

    Cambridge, United States

    7 h-index

    8 publications

    1K citations

  4. University of Chicago

    Chicago, United States

    6 h-index

    6 publications

    962 citations

  5. Hong Kong Polytechnic University

    Hong Kong, Hong Kong

    6 h-index

    8 publications

    672 citations

  6. The University of Sydney

    Sydney, Australia

    6 h-index

    6 publications

    354 citations

  7. The University of Western Australia

    Perth, Australia

    5 h-index

    7 publications

    614 citations

  8. Universidad de Zaragoza

    Zaragoza, Spain

    5 h-index

    11 publications

    216 citations

1–8 of 419

Venues

  1. SSRN Electronic Journal

    Repository · 40 publications · 2.6K citations

    24

    h-index

  2. The International Journal of Accounting

    25 publications · 1.2K citations

    18

    h-index

  3. Accounting and Business Research

    13 publications · 2.2K citations

    12

    h-index

  4. 12

    h-index

  5. Journal of Accounting Research

    JAR · 12 publications · 3.3K citations

    11

    h-index

1–5