Differences between domestic accounting standards and IAS: Measurement, determinants and implications
Yuan Ding,
Hope, Ole-Kristian,
Thomas Jeanjean () and
Hervé Stolowy ()
Journal of Accounting and Public Policy, 2007, vol. 26, issue 1, pages 1-38
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Working Paper: Differences between domestic accounting standards and IAS: measurement, determinants and implications (2005) 
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