The Degree of Determination of National Accounting Systems — An Empirical Investigation

The Impact of Size, Stock Market Listing and Industry Type on Disclosure in the Annual Reports of Japanese Listed Corporations

1992 • 712 citations

Spontaneous Harmonization Effects of Culture and Market Forces on Accounting Disclosures Practices

1998 • 392 citations

Financial Disclosure and Entry to the European Capital Market

1973 • 296 citations

Modes of Regulation in Advanced Capitalism: Locating Accountancy in Four Countries

1986 • 238 citations

Environmental Factors Influencing Accounting Disclosure Requirements of Global Stock Exchanges

1992 • 237 citations

Financial disclosure regulation and its environment: A review and further analysis

1990 • 226 citations

Financial Reporting Practices: Disclosure and Comprehensiveness in an International Setting

1976 • 128 citations

Economic, political, and civil indicators and reporting and disclosure adequacy: Empirical investigation

1983 • 87 citations

The regulation of accounting

1986 • 77 citations

International accounting

1967 • 54 citations

An Empirical Analysis of International Accounting Principles: A Comment

1981 • 53 citations

International survey of accounting principles and reporting practices

1979 • 44 citations

The Effects of Financial Disclosure Levels on Firms' Choices among Alternative Foreign Stock Exchange Listings

1988 • 32 citations

European Disclosure: The Competitive Disclosure Hypothesis

1974 • 24 citations

Classification of Accounting Systems Using Competencies As A Discriminating Variable: A Great Britain‐United States Study

1989 • 23 citations

Annual Report Disclosure: Are American Reports Superior?

1975 • 22 citations

Spain, July 1988: Some observations on becoming professional

1997 • 16 citations

International accounting standards : eine Einführung in die Rechnungslegung nach den Grundsätzen des IASC

1999 • 13 citations

The Reintroduction of the True and Fair Override and Harmonization with IASC Standards in Australia: Lessons from the EU and Implications for Financial Reporting and International Trade

2000 • 11 citations

Denmark

1993 • 6 citations

Australia

1995 • 3 citations

Australia

1995 • 3 citations

Canada

1995 • 3 citations

Canada

1995 • 2 citations