Exportar Publicação

A publicação pode ser exportada nos seguintes formatos: referência da APA (American Psychological Association), referência do IEEE (Institute of Electrical and Electronics Engineers), BibTeX e RIS.

Exportar Referência (APA)
Isidro, H., D.J. Nanda & Peter Wysocki (2017). Financial Reporting Differences Around the World: What Matters?. American Accounting Association - Financial Accounting and Reporting Section.
Exportar Referência (IEEE)
H. O. Isidro et al.,  "Financial Reporting Differences Around the World: What Matters?", in American Accounting Association - Financial Accounting and Reporting Section, Charlotte, 2017
Exportar BibTeX
@misc{isidro2017_1708466881522,
	author = "Isidro, H. and D.J. Nanda and Peter Wysocki",
	title = "Financial Reporting Differences Around the World: What Matters?",
	year = "2017",
	howpublished = "Ambos (impresso e digital)",
	url = "http://aaahq.org/cvweb/cgi-bin/Eventsdll.dll/EventInfo?sessionaltcd=17FARS01"
}
Exportar RIS
TY  - CPAPER
TI  - Financial Reporting Differences Around the World: What Matters?
T2  - American Accounting Association - Financial Accounting and Reporting Section
AU  - Isidro, H.
AU  - D.J. Nanda
AU  - Peter Wysocki
PY  - 2017
CY  - Charlotte
UR  - http://aaahq.org/cvweb/cgi-bin/Eventsdll.dll/EventInfo?sessionaltcd=17FARS01
AB  - The international accounting literature has identified a plethora of country attributes, each associated with levels or changes in reporting quality, the impact of IFRS adoption, and related economic outcomes. Our paper highlights the very high causal density of country attributes which makes it difficult to isolate their individual effects. We document very high cross-sectional correlations among 72 previously-identified country attributes and show that 4 underlying factors subsume individual country attributes in explaining across-country variation in reporting outcomes. Similar issues are observed for changes/shocks analyses. We conclude with implications for future international accounting research.
ER  -