Accounting classification and the international harmonisation debate — an empirical investigation

By A. d’Arcy. 2001

160 citations recorded by the source corpus.

Subfields: Accounting, Management Information Systems

View Paper: https://www.semanticscholar.org/paper/c36e6c802040cd8c617b5015bf18d4baad2106e5

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. Thomas Jeanjean
3. Hervé Stolowy
4. Erlend Kvaal
5. Yuan Ding
6. Ole‐Kristian Hope
7. Christian Leuz
8. Peter D. Wysocki

In Management Information Systems

1. Thomas Jeanjean
2. Erlend Kvaal
3. Yuan Ding
4. Ole‐Kristian Hope
5. Christopher Nobes
6. Hervé Stolowy

Citations in the corpus

• Differences between domestic accounting standards and IAS: measurement, determinants and implications (2005, background): “Several subsequent studies have used this matrix to classify countries according to their accounting differences (e.g. d'Arcy, 2001).”
• IFRS Policy Changes and the Continuation of National Patterns of IFRS Practice (2012, background): “Australia‟s outlier status in d‟Arcy (2001) can be put down to poor data (Nobes, 2004).”
• Why do national GAAP differ from IAS? The role of culture (2005, background): “In subsequent literature, several studies have used this matrix to classify countries according to their accounting differences (e.g. d'Arcy, 2001).”
• Accounting Classification in the IFRS Era (2008, methodology): “Cairns (1997), Alexander and Archer (2000), and d’Arcy (2001) specifically question the two-group classification.”