The Evolution of Global Standards in Accounting

Causes and Consequences of Earnings Manipulation: An Analysis of Firms Subject to Enforcement Actions by the SEC*

1996 • 4,110 citations

The effect of international institutional factors on properties of accounting earnings

2000 • 3,323 citations

The Relative Informativeness of Accounting Disclosures in Different Countries

1993 • 705 citations

The Financial and Market Effects of the SEC's Accounting and Auditing Enforcement Releases

1991 • 691 citations

A Comparison of the Value-Relevance of U.S. Versus Non-U.S. GAAP Accounting Measures Using Form 20-F Reconciliations

1993 • 502 citations

The Value Relevance of German Accounting Measures: An Empirical Analysis

1994 • 498 citations

Annual Report 1998

1999 • 374 citations

The market valuation of IAS versus US-GAAP accounting measures using Form 20-F reconciliations

1999 • 350 citations

International Accounting Differences and Their Relation to Share Prices: Evidence from U.K., Australian, and Canadian Firms*

1996 • 324 citations

Use of R-squared in Accounting Research: Measuring Changes in Value Relevance over the Last Four Decades

1998 • 290 citations

The Financial and Market Effects of the SEC's Accounting and Auditing Enforcement Releases

2008 • 217 citations

Implications of Accounting Research for the SEC's Consideration of International Accounting Standards for U.S. Securities Offerings

1999 • 190 citations

The Market Valuation of IAS versus U.S. GAAP Accounting Measures using Form 20-F Reconciliations

1998 • 72 citations

Foreign Stock Exchange Listings: A Case Study of Daimler‐Benz

1995 • 62 citations

State Versus Market: Contending Interests in the Struggle to Control French Accounting Standardisation

2001 • 17 citations

The Coming Confrontation on International Accounting Standards

1998 • 17 citations

Rechnungslegung nach international accounting standards

1998 • 11 citations