The IASB and FASB convergence process and the need for ‘concept-based’ accounting teaching

Market Transparency and the Accounting Regime

Alexander Bleck, Xuewen Liu · Journal of Accounting Research · 2007 · 382 citations

Business, Accountancy, Accounting +17

On the global acceptance of IAS/IFRS accounting standards: The logic and implications of the principles-based system

Salvador Carmona, Marco Trombetta · Journal of Accounting and Public Policy · 2008 · 233 citations

Business, Accountancy, Accounting +15

Effect of derivative accounting rules on corporate risk-management behavior

Haiwen Zhang · Journal of Accounting and Economics · 2008 · 214 citations

Business, Accountancy, Finance +11

The adoption of International Accounting Standards in the European Union

Geoffrey Whittington · European Accounting Review · 2005 · 210 citations

Business, Accountancy, Accounting +16

Global Accounting Convergence and the Potential Adoption of IFRS by the United States: An Analysis of Economic and Policy Factors

Luzi Hail, Christian Leuz, Peter D. Wysocki · SSRN Electronic Journal · 2009 · 125 citations · Full text

Business, Accountancy, Accounting +17