Differences between domestic accounting standards and IAS: measurement, determinants and implications

Yuan Ding, Hervé Stolowy (), Ole-Kristian Hope () and Thomas Jeanjean

No 826, HEC Research Papers Series from HEC Paris

Abstract: This study analyzes determinants and effects of differences between Domestic Accounting Standards (DSA) and Internationake Accounting Standards (IAS).

Keywords: International accounting differences; institutional factors; earnings managements; synchronicity (search for similar items in EconPapers)
JEL-codes: M40 M41 (search for similar items in EconPapers)
Pages: 43 pages
Date: 2005-03-30
New Economics Papers: this item is included in nep-acc, nep-fmk and nep-net
References: View references in EconPapers View complete reference list from CitEc
Citations: View citations in EconPapers (7)

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Related works:
Journal Article: Differences between domestic accounting standards and IAS: Measurement, determinants and implications (2007)
Working Paper: Differences between Domestic Accounting Standards and IAS: Measurement, Determinants and Implications (2007)
Working Paper: Differences between Domestic Accounting Standards and IAS: Measurement, Determinants and Implications (2005)
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Persistent link: https://EconPapers.repec.org/RePEc:ebg:heccah:0826

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