European Business Schools Librarian's Group

HEC Research Papers Series,
HEC Paris

No 826: Differences between domestic accounting standards and IAS: measurement, determinants and implications

Yuan Ding (), 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

JEL-codes: M40; M41

43 pages, March 30, 2005

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