Effects of Adoption of International Financial Reporting Standards in Belgium: The Evidence from BEL-20 Companies

By Eva K. Jermakowicz. 2004

160 citations recorded by the source corpus.

Subfields: Accounting, Strategy and Management

View Paper: https://www.semanticscholar.org/paper/380263043f252a374df25f87841f297b7dd49ecb

How researchers see this paper

The researchers whose trusted networks rank it highest, strongest advocate first. Every researcher gets a different order.

In Accounting

1. José Ignacio Jarne
2. Susana Callao
3. Christopher Nobes
4. Riccardo Cimini
5. Christian Leuz
6. Ray Ball
7. Peter D. Wysocki
8. Luzi Hail

In Strategy and Management

1. José Ignacio Jarne
2. Susana Callao
3. Christopher Nobes
4. Riccardo Cimini

Citations in the corpus

• The continued survival of international differences under IFRS (2013, background): “…or 8 of Table 1) if ‘adopted’ means compliance, as it generally does in the empirical and other literature (e.g. Ashbaugh 2001, Ashbaugh and Pincus 2001, Leuz 2003, Jermakowicz 2004, Cuijpers and Buijink 2005, Gassen and Sellhorn 2006, Hoogendoorn 2006, Christensen et al. 2007, Barth et al. 2008).”
• Adoption of IFRS in Spain: Effect on the comparability and relevance of financial reporting (2007, background): “Jermakowicz (2004) analyzes the IFRS adoption process in Belgium, which, like Spain, is an example of the continental accounting model.”