Compliance with IFRS 3- and IAS 36-required disclosures across 17 European countries: company- and country-level determinants

Accounting and Business Research - Tập 43 Số 3 - Trang 163-204 - 2013
Martin Glaum1, Peter Schmidt2,3, Donna L. Street4, Silvia Vogel1
1Justus-Liebig-Universität Giessen, Fachbereich Wirtschaftswissenschaften , Licher Strasse 62, 35394 , Giessen , Germany
2International Laboratory of Socio-Cultural Research , National Research University – Higher School of Economics , Moscow , Russia
3Justus-Liebig-Universität Giessen, Fachbereich Politikwissenschaften , Karl-Glöckner-Str. 21E, 35394 , Giessen , Germany
4Department of Accounting, University of Dayton, Dayton, OH 45469-2242, USA

Tóm tắt

Từ khóa


Tài liệu tham khảo

Abdelsalam O. H., 2007, Advances in international accounting, 20, 75, 10.1016/S0897-3660(07)20004-2

Abdelsalam O. H., 2007, Journal of international accounting research, 6, 1, 10.2308/jiar.2007.6.2.1

Ahmed K., 1999, British accounting review, 31, 35, 10.1006/bare.1998.0082

Archambault J. J.A., 2003, International journal of accounting, 38, 173, 10.1016/S0020-7063(03)00021-9

Ashbaugh H., 2001, Journal of accounting research, 39, 417, 10.1111/1475-679X.00020

Bae K. H., 2008, Accounting review, 83, 593, 10.2308/accr.2008.83.3.593

Ball R., 2006, Accounting and business research, 36, 5, 10.1080/00014788.2006.9730040

Ball R., 2000, Journal of accounting and economics, 29, 1, 10.1016/S0165-4101(00)00012-4

Ball R., 2003, Journal of accounting and economics, 36, 235, 10.1016/j.jacceco.2003.10.003

Beattie V., 2008, Briefing: auditor/ompany interactions in the 2007 UK regulatory environment

Boone J. P., 2010, Journal of accounting and public policy, 29, 330, 10.1016/j.jaccpubpol.2010.06.007

Botosan C. A., 1997, Accounting review, 72, 323

Botosan C. A., 2002, Journal of accounting research, 40, 21, 10.1111/1475-679X.00037

Burgstahler D., 2006, Accounting review, 81, 983, 10.2308/accr.2006.81.5.983

Bushman R. M., 2006, Journal of accounting and economics, 42, 107, 10.1016/j.jacceco.2005.10.005

Bushman R. M., 2004, Journal of accounting research, 42, 207, 10.1111/j.1475-679X.2004.00136.x

Byrne B., 2009, Structural equation modeling with Amos: basic concepts, applications and programming

Chau G. K., 2002, International journal of accounting, 37, 247, 10.1016/S0020-7063(02)00153-X

Chen S., 2008, Journal of accounting research, 46, 499, 10.1111/j.1475-679X.2008.00288.x

Chow C. W., 1987, Accounting review, 62, 533

Collier P., 2005, Corporate governance: an international review, 13, 753, 10.1111/j.1467-8683.2005.00468.x

Cooke T., 1989, Accounting and business research, 19, 113, 10.1080/00014788.1989.9728841

Cooke T., 1991, International journal of accounting, 26, 174

Cooke T., 1992, Accounting and business research, 22, 229, 10.1080/00014788.1992.9729440

Cooke T., 1998, Accounting and business research, 28, 209, 10.1080/00014788.1998.9728910

Cuijpers R., 2005, European accounting review, 14, 487, 10.1080/0963818042000337132

Daske H., 2005, Adopting international financial reporting standards in the European Union – empirical essays on the causes, effects and economic benefits, 84

Daske H., 2006, Abacus, 42, 461, 10.1111/j.1467-6281.2006.00211.x

Daske H., 2008, Journal of accounting research, 46, 1085, 10.1111/j.1475-679X.2008.00306.x

De Angelo L., 1981, Journal of accounting and economics, 3, 189

Dechow P. M., 1996, Contemporary accounting research, 13, 1, 10.1111/j.1911-3846.1996.tb00489.x

De Fond M. L., 1991, Accounting review, 66, 643

Di Maggio P. J., 1983, American sociological review, 48, 147, 10.2307/2095101

Ding Y., 2005, The international journal of accounting, 40, 325, 10.1016/j.intacc.2005.09.004

Ding Y., 2007, Journal of accounting and public policy, 26, 1, 10.1016/j.jaccpubpol.2006.11.001

Djankov S., 2008, Journal of financial economics, 88, 430, 10.1016/j.jfineco.2007.02.007

Eng L., 2003, Journal of accounting & public policy, 22, 325, 10.1016/S0278-4254(03)00037-1

Ernst & Young, 2006, IFRS: observations on the implementation of IFRS

Ernstberger J., 2012, European accounting review, 21, 217, 10.1080/09638180.2011.628096

Fan J., 2002, Journal of accounting and economics, 33, 401, 10.1016/S0165-4101(02)00047-2

Feskens R., 2010, Cross-cultural analysis, 341

Francis J. R., 2008, Contemporary accounting research, 25, 157, 10.1506/car.25.1.6

Francis J. R., 2005, Accounting review, 80, 1125, 10.2308/accr.2005.80.4.1125

Francis J. R., 2008, European accounting review, 17, 331, 10.1080/09638180701819899

FRC, 2008, Review of goodwill impairment disclosures

Frost C. A., 2006, Journal of accounting research, 44, 437, 10.1111/j.1475-679X.2006.00208.x

Gaio C., 2010, European accounting review, 19, 693, 10.1080/09638180903384643

Glaum M., 2003, Journal of international financial management and accounting, 14, 64, 10.1111/1467-646X.00090

Glaum M., 2007, Making acquisitions transparent: an evaluation of M&A-Related IFRS disclosures by European companies in 2005

Glaum M., European accounting review

Gray S., 1988, Abacus, 24, 1, 10.1111/j.1467-6281.1988.tb00200.x

Gujarati D. N., 1995, Basic econometrics, 3

Hail L., 2003, Die unternehmung, 57, 273

Hail L., 2006, Journal of accounting research, 44, 485, 10.1111/j.1475-679X.2006.00209.x

Hail L., 2009, Journal of financial economics, 93, 428, 10.1016/j.jfineco.2008.09.006

Hardy M. A., 1993, Regression with dummy variables, 10.4135/9781412985628

Harris J. D., 2007, Organization science, 18, 350, 10.1287/orsc.1060.0241

Healy P. M., 2001, Journal of accounting and economics, 31, 405, 10.1016/S0165-4101(01)00018-0

Healy P. M., 1999, Accounting horizons, 13, 365, 10.2308/acch.1999.13.4.365

Healy P., 1999, Contemporary accounting research, 16, 485, 10.1111/j.1911-3846.1999.tb00592.x

Hitz J. M., 2012, European accounting review, 21, 253, 10.1080/09638180.2011.641727

Hodgdon C., 2008, Journal of international accounting, auditing & taxation, 17, 1, 10.1016/j.intaccaudtax.2008.01.002

Hofstede G., 1981, Culture's consequences: comparing values, behaviors, institutions and organizations across nations

Hofstede, G. and McCrae, R.R., 2004. Personality and culture revisited: linking traits and dimensions of culture.Cross-cultural research, 38 (1), 52–88.

Holthausen R. W., 2009, Journal of accounting research, 47, 447, 10.1111/j.1475-679X.2009.00330.x

Hommel M., 2004, BetriebsBerater, 59, 1267

Hope O. K., 2003, Journal of international financial management and accounting, 14, 218, 10.1111/1467-646X.00097

Hope O. K., 2003, Journal of accounting research, 41, 235, 10.1111/1475-679X.00102

Hossain M., 1994, International journal of accounting, 29, 334

Hox J. J., 2010, Multilevel analysis: techniques and applications, 2, 10.4324/9780203852279

Jackson G., 2008, Review of international political economy, 15, 680, 10.1080/09692290802260704

Jaggi B., 2000, International journal of accounting, 35, 495, 10.1016/S0020-7063(00)00076-5

Jensen M. C., 1976, Journal of financial economics, 3, 305, 10.1016/0304-405X(76)90026-X

Jöreskog K. G., 1993, Testing structural equation models, 294

Klein A., 2002, Journal of accounting and economics, 33, 375, 10.1016/S0165-4101(02)00059-9

Krishnan J., 2006, Accounting review, 80, 649, 10.2308/accr.2005.80.2.649

Kvaal E., 2010, Accounting and business research, 40, 173, 10.1080/00014788.2010.9663390

La Porta R., 1998, Journal of political economy, 106, 1113, 10.1086/250042

La Porta R., 1999, Journal of finance, 54, 471, 10.1111/0022-1082.00115

La Porta R., 2000, Journal of finance, 55, 1, 10.1111/0022-1082.00199

La Porta R., 2006, Journal of finance, 61, 1, 10.1111/j.1540-6261.2006.00828.x

La Porta R., 2008, Journal of economic literature, 46, 285, 10.1257/jel.46.2.285

Lang M. H., 1993, Journal of accounting research, 31, 246, 10.2307/2491273

Leuz C., 2010, Accounting and business research, 40, 1, 10.1080/00014788.2010.9663398

Leuz C., 2000, Journal of accounting research, 38, 91, 10.2307/2672910

Leuz C., 2003, Journal of financial economics, 69, 505, 10.1016/S0304-405X(03)00121-1

Leventis S., 2004, Advances in international accounting, 17, 227, 10.1016/S0897-3660(04)17011-6

Maijoor S. J., 2006, Accounting and business research, 36, 33, 10.1080/00014788.2006.9730005

Meuleman B., 2009, Survey research methods, 3, 45

Moizer P., 1997, International journal of auditing, 1, 61, 10.1111/1099-1123.00013

Morck R., 1988, Journal of financial economics, 20, 293, 10.1016/0304-405X(88)90048-7

Nobes C. W., 2006, Accounting and business research, 36, 233, 10.1080/00014788.2006.9730023

Palmrose Z. V., 2004, Contemporary accounting research, 21, 139, 10.1506/WBF9-Y69X-L4DX-JMV1

Peugh J. L., 2005, Educational and psychological measurement, 65, 717, 10.1177/0013164405278558

Pope P. F., 2011, Accounting and business research, 41, 233, 10.1080/00014788.2011.575002

Ronen J., 2008, Earnings management: emerging insights in theory, practice, and research

Salter S. B., 1995, Journal of international business studies, 26, 379, 10.1057/palgrave.jibs.8490179

Schwartz S. H., 1994, Journal of social issues, 50, 19, 10.1111/j.1540-4560.1994.tb01196.x

Schwartz S. H., 2007, Measuring atitudes cross-nationally

Sengupta J. K., 1998, Applied stochastic models and data analysis, 14, 67, 10.1002/(SICI)1099-0747(199803)14:1<67::AID-ASM307>3.0.CO;2-9

Shalev R., 2009, Accounting review, 84, 239, 10.2308/accr.2009.84.1.239

Shleifer A., 1986, Journal of political economy, 94, 461, 10.1086/261385

Skinner D. J., 1994, Journal of accounting research, 32, 38, 10.2307/2491386

Street D. L., 2000, International journal of accounting, 35, 305, 10.1016/S0020-7063(00)00060-1

Street D. L., 2001, Observance of International Accounting Standards: factors explaining non-compliance by companies referring to the use of IAS

Street D. L., 1999, International journal of accounting, 43, 11, 10.1016/S0020-7063(99)80002-8

Sudarsanam S., 2010, Creating value from mergers and acquisitions, 2

Watts R., 1990, Accounting review, 65, 131

Welker M., 1995, Contemporary accounting research, 11, 801, 10.1111/j.1911-3846.1995.tb00467.x

Wüstemann J., 2003, BetriebsBerater, 58, 247

Wysocki P., 2011, Accounting and business research, 41, 309, 10.1080/00014788.2011.575298

Wysocki P. D., 2010, Journal of accounting and economics, 49, 155, 10.1016/j.jacceco.2009.11.002

Xie B., 2003, Journal of corporate finance, 9, 295, 10.1016/S0929-1199(02)00006-8

Zarzeski M. T., 1996, Accounting horizons, 10, 18