International Financial Reporting Standards: what are the benefits?

By Philip Brown. 2011

215 citations recorded by the source corpus.

Subfields: Accounting, Strategy and Management

View Paper: https://www.semanticscholar.org/paper/eec7279bb3dbc080c709be650c4e32da6a793c6c

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. Diogenis Baboukardos
2. P. Pope
3. G. Rimmel
4. S. Mcleay
5. Beatriz García Osma
6. Martin Walker
7. Juan Manuel García Lara

In Strategy and Management

1. Diogenis Baboukardos
2. P. Pope
3. G. Rimmel
4. S. Mcleay
5. Martin Walker

Citations in the corpus

• New institutional accounting and IFRS (2011, unknown): “These examples complement the survey evidence presented in Leuz and Wysocki (2009), Hail et al. (2010a, 2010b), Brown (2011) and Pope and McLeay (2011).”
• The European IFRS experiment: objectives, research challenges and some early evidence (2011, background): “Brown (2011), Sunder (2011) and Wysocki (2011) expand on several of the research themes we mention here, and broaden the discussion to the wider academic research literature.”
• Value Relevance of Accounting Information Under an Integrated Reporting Approach: A Research Note (2016, background): “16 It is worth adding that empirical evidence on this issue is mixed (Brown, 2011) Acknowledgments We are thankful to Jill Atkins, Giuseppe Criaco, Giovanna Michelon and Andreas Stephan for their valuable comments and suggestions.”
• Measuring Country Differences in Enforcement of Accounting Standards: An Audit and Enforcement Proxy (2013, unknown): “Many studies find the effects are not homogeneous and are linked to the national institutional setting for financial reporting (Brown, 2011; Brüggemann et al., 2013).”