Some obstacles to global financial reporting comparability and convergence at a high level of quality
By S. Zeff. 2007
339 citations recorded by the source corpus.
Subfields: Accounting, Strategy and Management
View Paper: https://www.semanticscholar.org/paper/29606a906f97a25ef608e83c6267250647893415
How researchers see this paper
The researchers whose trusted networks rank it highest, strongest advocate first. Every researcher gets a different order.
In Accounting
- Christopher Nobes
- Erlend Kvaal
- José Ignacio Jarne
- Susana Callao
- Ioannis Tsalavoutas
- Clare Wang
- L. Evans
- P. André
In Strategy and Management
- Christopher Nobes
- Ioannis Tsalavoutas
- Clare Wang
- Erlend Kvaal
- José Ignacio Jarne
- Susana Callao
- P. André
- Riccardo Cimini
Citations in the corpus
- Transition to IFRS and compliance with mandatory disclosure requirements: What is the signal? (2011, background): “…different jurisdictions after 2005 has been heavily questioned (Ball, 2006; Larson & Street, 2004; Nobes, 2006; Soderstrom & Sun, 2007; Weetman, 2006; Zeff, 2007), arguing that the implementation of high quality standards [as IFRS claim to be] may not necessarily lead to high quality reporting.”
- The Transition to IFRS and the Value Relevance of Financial Statements in Greece (2012, background): “relevance, and may do so to a greater extent than accounting standards (Damant, 2006; Ball, 2006; Zeff, 2007).”
- Accounting Standards Harmonization and Financial Statement Comparability: Evidence from Transnational Information Transfer (2014, background): “Finally, Ze¤ (2007) discusses how cultural issues interfere with promoting worldwide nancial statement comparability.”
- Have IFRS Affected Earnings Management in the European Union? (2010, background): “Zeff (2007) affirms that cultural differences (business and financial culture, accounting culture, auditing culture and regulatory culture) between countries are factors that could impede or interfere with promoting worldwide comparability.”
- The continued survival of international differences under IFRS (2013, background): “Zeff (2007) includes problems of translation and terminology in his survey of obstacles to global comparability of financial reporting.”
- International differences in IFRS policy choice: A research note (2010, background): “It has been suggested that there are motives and opportunities for the survival of international differences under International Financial Reporting Standards (IFRS) (Ball, 2006; Nobes, 2006; Zeff, 2007).”