Financial accounting developments in the European Union: past events and future prospects

By Axel Haller. 2002

195 citations recorded by the source corpus.

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Citations in the corpus

Implementing IFRS from the perspective of EU publicly traded companies (2006, background): “…associated with the adoption of IFRS (Bradshaw & Miller, 2003; Cairns, 2003; Delvaille, Ebbers, & Saccon, 2005; Epstein & Mirza, 2006; Flower, 2004; Haller, 2002; Haller & Eierle, 2004; Mazars, 2003; Nobes & Parker, 2004; Stolowy & Jeny-Cazavan, 2001; Street & Larson, 2004; Van Hulle, 2004;…”
Voluntary adoption of non-local GAAP in the European Union: A study of determinants and consequences (2005, background): “For the UK and Ireland, the most likely reasons for this finding are the similarity between IAS, US GAAP and UK GAAP and the relatively high quality of UK accounting standards (Haller, 2002).”
Convergence with IFRS in an expanding Europe: progress and obstacles identified by large accounting firms’ survey (2004, background): “A major barrier to convergence of national standards with IFRS appears to be that most continental European countries have historically linked their financial reporting and tax laws (Eberhartinger, 1999; Eilifsen, 1996; Haller, 2002; Hoogendoorn, 1996; Holeckova, 1996; Jaruga et al., 1996; Lamb, Nob”
Overcoming path dependency: path generation in open systems (2007, background): “…of capital markets, and particularly the increasing centrality of US stock exchanges for global capital flows, gave American accounting rules (US GAAP) a global reach and FASB, the American standard-setter, and the SEC more leverage in international standard-setting (Haller 2002).”
The European IFRS experiment: objectives, research challenges and some early evidence (2011, background): “The European Commission seriously considered proposals to establish an EU accounting standard-setter to supersede national standardsetters (Haller 2002), but this proposal met with strong objections, partly because it was seen as a possible obstacle to wider international harmonisation.”
Voluntary adoption of non-local GAAP in the European Union: a study of determinants (2002, background): “1 For an overview of listing requirements of EU stock exchanges, see Haller (2002). 2 They also find that in market-oriented financial systems, private sector bodies are more involved in accounting standard setting, accounting practices follow the British-American model, as opposed to the Continenta”
Effects of Adoption of International Financial Reporting Standards in Belgium: The Evidence from BEL-20 Companies (2004, background): “There is a danger that the IAS Regulation will result in a significant reduction in the level of accounting harmonization in the EU if the Member States will not extend the IAS Regulation to unlisted companies and individual accounts (Flower, 2004).”
The Impact of Mandatory IFRS Adoption on Equity Valuation of Accounting Numbers for Security Investors in the EU (2010, background): “…problems and private benefits associated with the adoption of the IAS by the EU and other countries (Flower, 1997; Stolowy and JenyCazavan, 2001; Haller, 2002; Bradshaw and Miller, 2003; Cuijpers and Buijink, 2005; Renders and Gaeremynck, 2007; Hail et al., 2009).25 26 Our study focuses on…”