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«Stefano Zambon (University of Ferrara) & Michela Cordazzo (Free University of Bolzano/Bozen) Corresponding author: Univ. Prof. Dr. Stefano Zambon ...»

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Arndt, S. J. (1999). Internationale rechnungslegung und rechnungslegungspolitik. Ein Vergleich der rechnungslegungswelten HGB, IAS und US GAAP. Marburg: Tectum Verlag.

Ashbaugh, H. (2001). Non-US firms’ accounting standard choices. Journal of Accounting and Public Policy, 20, 129-153.

Ball, R., Kothari, S. P., & Robin. A. (2000). The effect of international institutional factors on properties of accounting earnings. Journal of Accounting and Economics, 29, 1-51.

Ball, R., Robin, A., & Wu, J. S. (2003). Incentives versus standards: Properties of accounting in four East Asian countries. Journal of Accounting and Economics, 36, 235-270.

Beckman, J., Brandes, C., & Eierle, B. (2007). German reporting practices: An analysis of reconciliations from German Commercial Code to IFRS or US GAAP. Advances in International Accounting, 20, 253-294.

Brown, P., & Tarca, A. (2005). A commentary on issues relating to the enforcement of international financial reporting standards in the EU. The European Accounting Review, 14, 181-212.

Buchholz, R. (2001). Internationale Rechnungslegung. Bielefeld: Erich Schmidt Verlag.

Callao, S., Jarne, J. I., & Laínez, J. A. (2007). Adoption of IFRS in Spain: Effect on the comparability and relevance of financial reporting. Journal of International Accounting, Auditing and Taxation, 16, 148-178.

Choi, F. D. S., Frost, C. A., & Meek, G. K. (2002). International Accounting. (4th ed.). Upper Saddle River:

Prentice Hall.

Christensen, H. B., Lee, E., & Walker, M. (2007). Cross-sectional variation in the economic consequences of international accounting harmonization: The case of mandatory IFRS adoption in the UK. The International Journal of Accounting, 42, 341-79.

Cordazzo, M. (2008). The impact of IFRS on accounting practices: Evidences from Italian listed companies.

working paper available at http://papers.ssrn.com/sol3/papers.cfm?abstract_id=1504862.

Cordeiro, R., Couto, G., & Silva, F. (2007). Measuring the impact of International Financial Reporting Standards (IFRS) in firm reporting: The case of Portugal. working paper, University of the Azores.

Cortesi, A., Montani, E., & Tettamanzi, P. (2007). L’applicazione degli IAS/IFRS nelle aziende familiari in Italia: Un’indagine empirica sugli effetti della prima transizione dai principi contabili italiani a quelli internazionali. working paper presented at the 30th annual congress of AIDEA, Milan, 18-19 October.

Cuijpers, R., & Buijink, W. (2005). Voluntary adoption of non-local GAAP in the European Union: A study of determinants and consequences. The European Accounting Review, 14, 487-524.

Daske, H., Hail, L., Leuz, C., & Verdi, R. S. (2008). Mandatory IFRS reporting around the world: early evidence on the economic consequences. Journal of Accounting Research, 46, 1085-1142.

Delvaille, P., Ebbers, G., & Saccon, C. (2005). International financial reporting convergence: Evidence from three Continental European countries. Accounting in Europe, 2, 137-164.

Dumontier, P., & Raffournier, B. (1998). Why firms comply voluntarily with IAS: An empirical analysis with Swiss data. Journal of International Financial Management and Accounting, 9, 216-245.

El Gazzar, S. M., Finn, P. M., & Jacob, R. (1999). An empirical investigation of multinational firms’ compliance with International Accounting Standards. The International Journal of Accounting, 34, 239-248.

Ferrer, C., Callao, S., Jarne, J. I., & Laínez, J. A. (2008). The impact of IFRS on the European financial reporting. working paper presented at the 31st annual congress of European Accounting Association, Rotterdam, 23-25 April.

Gray, S. J. (1980). The impact of international accounting differences from a security-analysis perspective: Some European evidence. Journal of Accounting Research, 18, 64-76.

Horton, J., & Serafeim, G. (2006). Market response to and the value relevance of reconciliation adjustments from UK GAAP to IFRS GAAP: First evidence from the UK. Working paper available at http://ssrn.com/abstract¼923582.

Hung, M., & Subramanyam, K. R. (2004). Financial statements effects of adopting International Accounting Standards: The case of Germany. working paper, University of Southern Carolina.

Jermakowicz, E. K. (2004). Effects of adoption of International Financial Reporting Standards in Belgium: The evidence from BEL-20 companies. Accounting in Europe, 1, 121-131.

KPMG (2000). Global financial accounting IAS or US GAAP? European Survey. KPMG: London.

Larson, R. K., & Street, D. L. (2004). Large accounting firms’ survey reveals emergence of “two standard” system in the European Union. Advances in International Accounting, 17, 1-29.

Leuz, C., & Verrecchia, R. E. (2001). The economic consequences of increased disclosure. Journal of Accounting Research, 38, 91-124.

Lüdenbach, N. (2005). IFRS. Der ratgeber zur erfolgreichen umstellung von HGB auf IFRS. (4th ed). Freiburg:

Rudolf Haufe Verlag GmbH & Co. KG.

McKinsey (2002). Global investor opinion survey on corporate governance. research study available at http://www.mckinsey.com/governance.

Murphy, A. B. (1999). Firm characteristics of Swiss companies that utilize International Accounting Standards.

The International Journal of Accounting, 35, 121-131.

Nobes C.W. (1983). A judgemental international classification of financial reporting practices. Journal of Business Finance & Accounting, 10, 1, 1-19 Nobes C.W. (1992). International classification of financial reporting practices. II edition. London: Routledge.

Nobes, C.W. (1998). Towards a general model of the reasons for international differences in financial reporting.

Abacus, 34, 162-187.

Nobes, C.W., & Parker, R. (2006). Comparative international accounting. (9th ed.). Harlow: Prentice Hall.

O’Connell, V., & Sullivan, K. (2008). The impact of mandatory conversion to IFRS on the net Income of FTSEurofirst 80 Firms. The Journal of Applied Research in Accounting and Finance, 3, 17-26.

Organismo Italiano di Contabilità (2005). Guida operativa per la transizione ai principi contabili internazionali (IAS/IFRS). Milan: Il Sole 24 Ore.

Osservatorio Bilanci (2006). Rapporto sui bilanci 2005 delle società quotate. Summit, 25.

Street, D. L, & Larson, R. K. (2004). Convergence with IFRS in an expanding Europe: Progress and obstacles identified by large accounting firms’ survey. Journal of International Accounting, Auditing and Taxation, 13, 89-119.

Tarca, A. (2004). International convergence of accounting practices: Choosing between IAS and US GAAP.

Journal of International Financial Management and Accounting, 15, 60-91.

Vellam, I. (2004). Implementation of International Accounting Standards in Poland: Can true convergence be achieved in practice?. Accounting in Europe, 1, 143-168.

Weißenberger, B. E., Stahl, A. B., & Vorstius S. (2004). Changing from German GAAP to IFRS or US GAAP:

A survey of German companies. Accounting in Europe, 1, 169-89.

Zambon, S. (2002). Locating accounting in its national context: The case of Italy. Milan: Franco Angeli.



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