International Financial Reporting Convergence: Evidence from Three Continental European Countries

By Pascale Delvaille, G. Ebbers, C. Saccon. 2005

150 citations recorded by the source corpus.

Subfields: Accounting, Strategy and Management

View Paper: https://www.semanticscholar.org/paper/fff2c3c5a42f9a065616c31c3724639a6d2b699b

How researchers see this paper

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In Accounting

1. José Ignacio Jarne
2. Susana Callao
3. Riccardo Cimini

In Strategy and Management

1. José Ignacio Jarne
2. Susana Callao
3. Riccardo Cimini

Citations in the corpus

• IFRS Policy Changes and the Continuation of National Patterns of IFRS Practice (2012, unknown): “Delvaille et al. (2005) show that three continental European countries which traditionally”
• Assessing the Value Relevance of Accounting Data After the Introduction of IFRS in Europe: The Value Relevance of Accounting Data under IFRS (2010, unknown): “A branch of the literature groups accounting systems on the basis of their legal system: an AngloSaxon (or Anglo-American) cluster and a Continental European cluster (Joos and Lang, 1994; Ali and Hwang, 2000; Delvaille et al., 2005).”
• Adoption of IFRS in Spain: Effect on the comparability and relevance of financial reporting (2007, background): “Delvaille, Ebbers, and Saccon (2005) compare developments in France, Germany and Italy and the approaches taken to integrate the current European accounting reform processes with IFRS.”