LARGE ACCOUNTING FIRMS’ SURVEY REVEALS EMERGENCE OF “TWO STANDARD” SYSTEM IN THE EUROPEAN UNION

Spontaneous Harmonization Effects of Culture and Market Forces on Accounting Disclosures Practices

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Business, Accountancy, Accounting +15

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

Donna L. Street, Sidney J. Gray · Journal of International Accounting Auditing and Taxation · 2002 · 275 citations

Business, Accountancy, Accounting +16

Non-US Firms' Accounting Standard Choices

Hollis Ashbaugh · Journal of Accounting and Public Policy · 2001 · 252 citations

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Measuring International Harmonization and Standardization

Joanne Siok Wan Tay, R. H. Parker · Abacus · 1990 · 247 citations

Business, Finance, International Finance +7

Environmental Factors Influencing Accounting Disclosure Requirements of Global Stock Exchanges

Ajay Adhikari, Rasoul H. Tondkar · Journal of International Financial Management and Accounting · 1992 · 237 citations

Business, Accountancy, Accounting +11