The rise and rise of IFRS: An examination of IFRS diffusion

By W. Chua, Stephen L Taylor. 2008

211 citations recorded by the source corpus.

Subfields: Accounting, Management Information Systems

View Paper: https://www.semanticscholar.org/paper/fde66768d7ef6e5aace58a394795b4a2349492f8

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. J. Aharony
2. Lee Jian Yao
3. Nan Hu
4. Ran Barniv
5. Chunhui Liu
6. Lingbing Liu
7. H. Falk

In Management Information Systems

1. Lee Jian Yao
2. Nan Hu
3. Chunhui Liu
4. Joanne Locke
5. Lingbing Liu
6. Nicholas Rowbottom

Citations in the corpus

• The Impact of Mandatory IFRS Adoption on Equity Valuation of Accounting Numbers for Security Investors in the EU (2010, background): “in general and the potential problems with the adoption of IAS by the EU countries in particular (Stolowy and Jeny-Cazavan, 2001; Haller, 2002; Chua and Taylor, 2008).”
• The Impact of IFRS on Accounting Quality in a Regulated Market (2011, background): “One of the internationality dimensions is that the standard is not closely aligned with the economic or political institutions of any particular nation (Chua & Taylor, 2008), so there are arguments for assessment of IFRS practice on a country-by-country basis (Nobes, 2006).”
• The emergence of (2016, background): “Rather than looking back and asking why standard setting is arranged as it is (Chua and Taylor 2008, p. 468), the analysis traces the developments as they happen and are still controversial.”