IFRS Policy Changes and the Continuation of National Patterns of IFRS Practice

By Erlend Kvaal, Christopher Nobes. 2012

209 citations recorded by the source corpus.

Subfields: Accounting, Strategy and Management

View Paper: https://www.semanticscholar.org/paper/492c7f1ab11f81a98173e756c9e633f12cf3fccb

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. Christopher Nobes
2. Christian Leuz
3. Ray Ball
4. Peter D. Wysocki
5. Luzi Hail
6. Ross L. Watts

In Strategy and Management

1. Christopher Nobes

Citations in the corpus

• The continued survival of international differences under IFRS (2013, methodology): “They use the 2008/2009 data relating to non-financial companies as collected by Kvaal and Nobes (2012).”
• IFRS Practices and the Persistence of Accounting System Classification (2011, unknown): “On investigation of this and two other 3 See Kvaal and Nobes (2010); and when financial companies are removed, the usage is zero for all large listed companies in most countries.”
• Intended and Unintended Consequences of Mandatory IFRS Adoption: A Review of Extant Evidence and Suggestions for Future Research (2013, unknown): “In a follow-up study, Kvaal and Nobes (2012) confirm that these country-specific patterns persist several years after mandatory IFRS adoption.”