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Differences between domestic accounting standards and IAS: measurement, determinants and implications
(), Stolowy Hervé
(), Ole-Kristian Hope
() and Thomas Jeanjean
Abstract: This study analyzes determinants and effects of
differences between Domestic Accounting Standards (DSA) and Internationake
Accounting Standards (IAS).
Keywords: International accounting differences; institutional factors; earnings managements; synchronicity; (follow links to similar papers)
JEL-Codes: M40; M41; (follow links to similar papers)
43 pages, March 30, 2005
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