@incollection{, E4A7822D372C1A0FE4B437DEE90A1F2A , author={{Dr. NajebMasoud} and {Middle East University}}, journal={{Global Journal of Management and Business Research}}, journal={{GJMBR}}2249-45880975-585310.34257/GJMBR, address={Cambridge, United States}, publisher={Global Journals Organisation}1423755 } @incollection{b0, , title={{Introducing international accounting standards to an emerging capital market: Relative familiarity and language effect in Egypt}} , author={{ OHAbd-Elsalam } and { PWeetman }} , journal={{Journal of International Accounting. Auditing and Taxation}} 12 , year={2003} } @incollection{b1, , title={{Measuring accounting disclosure in a period of complex change: The case of Egypt}} , author={{ OHAbd-Elsalam } and { PWeetman }} 10.1016/S0897-3660(07)20004-2 , journal={{Advance in International Accounting}} 20 , year={2007} } @book{b2, , title={{Institute of Certified Public Accountants}} , author={{ Aicpa } and { American }} , year={2014} , note={IFRS FAQs. Retrieved from IFRS.com [online] available at} } @incollection{b3, , title={{Development of accounting regulation in Jordan}} , author={{ MAl-Akra } and { AMJahangir } and { OMarashdeh }} , journal={{The International Journal of Accounting}} 44 , year={2009} } @incollection{b4, , title={{Financial reporting on the internet in the Middle East: The case of Jordanian industrial companies}} , author={{ TAl-Hayale }} 10.1504/IJAF.2010.032087 , journal={{International Journal of Accounting and Finance}} 2 2 , year={2010} } @book{b5, , title={{Online corporate financial reporting in developing countries: The case of Jordan}} , author={{ KAl-Htaybat } and { CNapier }} , year={2006} , publisher={Portsmouth} , address={Portsmouth University} , note={Paper presented at the BAA Annual Conference} } @book{b6, , title={{The reflections of the international accounting harmonization on emerging economies: Jordan as an example. The Second Conference of the Faculty of Business at the University of Jordan on Critical Issues for Emerging Economies in Today's Business Environment}} , author={{ MAAlsharairi } and { RJAl-Abdullah }} , year={2009. April 2009} , address={Amman, Jordan} } @incollection{b7, , title={{Determinants of corporate internet reporting: evidence from Egypt}} , author={{ DAly } and { SJon } and { KHussainey }} 10.1108/02686901011008972 , journal={{Managerial Auditing Journal}} 25 2 , year={2010} } @incollection{b8, , title={{The role of information and financial reporting in corporate governance and debt contracting}} , author={{ CSArmstrong } and { WRGuay } and { JPWeber }} , journal={{Journal of Accounting and Economics}} 50 2-3 , year={2010} } @incollection{b9, , title={{Earnings quality in U.K. private firms: comparative loss recognition timeliness}} , author={{ RBall } and { LShivakumar }} , journal={{Journal of Accounting and Economics}} 39 , year={2005} } @incollection{b10, , title={{The effect of international institutional factors on properties of accounting earnings}} , author={{ RBall } and { SPKothari } and { RAshok }} , journal={{Journal of Accounting and Economics}} 29 1 151 , year={2000} } @incollection{b11, , title={{Incentives versus standards: Properties of accounting income in four East Asian countries and implications for acceptance of IAS}} , author={{ RBall } and { ARobin } and { JSWu }} , journal={{Journal of Accounting and Economics}} 36 , year={2003} } @book{b12, , title={{International accounting standards and accounting quality}} , author={{ MBarth } and { WLandsman } and { MLang }} , year={2006} Stanford University and University of North Carolina at Chapel Hill , note={Working Paper} } @incollection{b13, , title={{International accounting standards and accounting quality}} , author={{ MEBarth } and { WRLandsman } and { MHLang }} , journal={{Journal of Accounting Research}} 46 , year={2008} } @incollection{b14, , title={{Are IFRS based and US GAAPbased accounting amounts comparable?}} , author={{ MEBarth } and { WRLandsman } and { MHLang } and { CWilliams }} , journal={{Journal of Accounting and Economics}} 54 1 , year={2012} } @incollection{b15, , title={{Research in emerging market finance: Looking to the future}} , author={{ GBekaert } and { CRHarvey }} , journal={{Emerging Markets Review}} 3 4 , year={2003} } @incollection{b16, , title={{Distributional characteristics of emerging market returns and asset allocation}} , author={{ GBekaert } and { CBErb } and { CRHarvey } and { TEViskanta }} , journal={{Journal of Portfolio Management Winter}} , year={1998} } @incollection{b17, , title={{Liquidity and expected returns: Lessons from emerging Markets}} , author={{ GBekaert } and { CRHarvey } and { CLundblad }} , journal={{Review of Financial Studies}} 20 , year={2007} } @book{b18, , title={{IFRS adoption and cross-border investment in equity and debt markets}} , author={{ DBeneish } and { BMiller } and { TYohn }} , year={2012} , note={Working Paper} } @book{b19, , title={{Board ownership and corporate governance indices}} , author={{ SBhagat } and { BBolton }} , year={2006} 34 } @incollection{b20, , title={{The significance of international corporate governance disclosure on financial reporting in Nigeria}} , author={{ SBBiobele } and { IEIgbeng } and { EFJohn }} , journal={{International Journal of Business and Management}} 8 8 , year={2013} } @incollection{b21, , title={{Stock market synchronicity-an alternative approach to assessing the information impact of Australian IFRS}} , author={{ SBissessur } and { AHodgson }} , journal={{Accounting and Finance}} 52 1 , year={2012} } @incollection{b22, , title={{How does foreign direct investment affect economic growth?}} , author={{ EBorensztein } and { JGregorio } and { De } and { JLee }} , journal={{Journal of International Economics}} 45 , year={1998} } @incollection{b23, , title={{Why is the world short of democracy? A cross-country analysis of barriers to representative government}} , author={{ VKBorooah } and { MPaldam }} , journal={{European Journal of Political Economy}} 23 , year={2007} } @book{b24, , author={{ BLBowerman } and { RT }} , title={{Linear Approach}} Belmont, CA , publisher={Duxbury} , year={1990} , note={2nd ed.} } @incollection{b25, , title={{The revenge of homo economicus: Contested exchange and the revival of political economy}} , author={{ SBowles } and { HGintis }} , journal={{Journal of Economic Perspectives}} 7 1 , year={1993} } @incollection{b26, , title={{Accounting choice, home bias, and US investment in non-US firms}} , author={{ MBradshaw } and { BBushee } and { GMiller }} , journal={{Journal of Accounting Research}} 42 , year={2004} } @incollection{b27, , title={{How do individual investors react to global IFRS adoption}} , author={{ UBruggemann } and { HDaske } and { CHomburg } and { PPope }} , booktitle={{Working paper}} , year={2009} Lancaster University, University of Mannheim, and University of Cologne } @incollection{b28, , title={{The importance of reporting incentives: Earnings management in European private and public firms}} , author={{ DCBurgstahler } and { LHail } and { CLeuz }} , journal={{The Accounting Review}} 81 5 , year={2006} } @incollection{b29, , title={{The relevance and observance of the IASC Standards in developing countries and the particular case of Zimbabwe}} , author={{ EEChamisa }} , journal={{International Journal of Accounting}} 35 2 , year={2000} } @incollection{b30, , title={{Convergence and harmonization of accounting standards in the South Pacific region}} , author={{ PChand } and { CPatel }} , journal={{Advances in Accounting}} 24 1 , year={2008} } @book{b31, , title={{Behavioural effect of international accounting diversity}} , author={{ FD SChoi } and { RMLevich }} , year={1991. June} , publisher={Accountin Horizons} } @incollection{b32, , title={{The organizational culture of public accounting firms: Evidence from Taiwanese local and US affiliated firms. Accounting}} , author={{ CWChow } and { GLHarrison } and { JLMckinnon } and { AWu }} , journal={{Organizations and Society}} 27 , year={2002} } @incollection{b33, , title={{Conceptual frameworks of accounting from an information perspective}} , author={{ JChristensen }} , journal={{Accounting and Business Research}} 40 3 , year={2010} } @incollection{b34, , title={{Does it really pay to be green? Determinants and consequences of proactive environmental strategies}} , author={{ PClarkson } and { YLi } and { GRichardson } and { FVasivari }} , journal={{Journal of Accounting and Public Policy}} 30 , year={2011} } @incollection{b35, , title={{Disclosure in Japanese corporate annual reports}} , author={{ TECooke }} , journal={{Journal of Business Finance and Accounting}} 20 4 , year={1993} } @incollection{b36, , title={{Globalisation and its discontents: A concern about growth and globalization}} , author={{ CCooper } and { DNeu } and { GLehman }} , journal={{Accounting Forum}} 17 4 , year={2003} } @incollection{b37, , title={{Home bias, foreign mutual fund holdings, and the voluntary adoption of the International Financial Reporting Standards}} , author={{ VCovrig } and { MDefond } and { MHung }} , journal={{Journal of Accounting Research}} 45 1 , year={2007} } @incollection{b38, , title={{Auditor brand name reputations and industry specialisation}} , author={{ ATCraswell } and { JRFrancis } and { SLTaylor }} , journal={{Journal of Accounting and Economics}} 20 , year={1995} } @incollection{b39, , title={{Voluntary adoption of non-local GAAP in the European Union: A study of determinants and consequences}} , author={{ RCuijpers } and { WBuijink }} , journal={{European Accounting Review}} 14 3 , year={2005} } @incollection{b40, , title={{Economic benefits of adopting IFRS or US-GAAP -have the expected cost of equity capital really decreased?}} , author={{ HDaske }} , journal={{Journal of Business Finance and Accounting}} 33 , year={2006} } @incollection{b41, , title={{Mandatory IFRS reporting around the world: early evidence on the economic consequences}} , author={{ HDaske } and { LHail } and { CLeuz } and { RVerdi }} , journal={{Journal of Accounting Research}} 46 , year={2008} } @incollection{b42, , title={{The role of audits and audit quality in valuing new issues}} , author={{ SDatar } and { GFeltham } and { THughes }} , journal={{Journal of Accounting and Economics}} 14 , year={1991} } @incollection{b43, , title={{The role of prey nutritional status in governing protozoan nitrogen regeneration efficiency}} , author={{ KDavidson } and { ECRoberts } and { AMWilson } and { EMithchell }} , journal={{Protist}} 156 , year={2005} } @incollection{b44, , title={{Auditor size and audit quality}} , author={{ LEDeangelo }} , journal={{Journal of Accounting and Economics}} 3 3 , year={1981} } @incollection{b45, , title={{Detecting earnings management}} , author={{ PDechow } and { RSloan } and { ASweeney }} , journal={{The Accounting Review}} 70 , year={1995} } @incollection{b46, , title={{Debt covenant violation and manipulation of accruals: Accounting choice in troubled companies}} , author={{ MDefond } and { JJiambalvo }} , journal={{Journal of Accounting and Economics}} 17 , year={1994} } @incollection{b47, , title={{The impact of mandatory IFRS adoption on foreign mutual fund ownership: the role of comparability}} , author={{ MDefond } and { XHu } and { MHung } and { SLi }} , journal={{Journal of Accounting and Economics}} 51 , year={2011} } @book{b48, , title={{}} , author={{ Deloitte -Iasplus }} , year={2014. January 2014} } @book{b49, , title={{Resources for First-time IFRS Adopters}} , author={{ Deloitte -Ifrs }} , year={2011. January 2014} } @book{b50, , title={{Use of IFRS by jurisdiction}} , author={{ Deloitte -Ifrs }} , year={2013. January 2014} } @book{b51, , title={{Use of IFRS by jurisdiction}} , author={{ Deloitte -Ifrs }} , year={2014} , note={Accessed 8 January 2014} } @book{b52, , title={{Company characteristics as determinants of Internet Financial Reporting in emerging markets: The case of Egypt}} , author={{ ADesoky }} , year={2009} , note={Research in Accounting in Emerging Economies 9} } @book{b53, , title={{}} 10.1108/S1479-563(2009)0000009004 } @book{b54, , title={{}} , author={{ DWDiamond } and { REVerrecchia }} , year={1991} } @incollection{b55, , title={{Disclosure, liquidity, and the cost of capital}} , journal={{Journal of Finance}} 46 4 } @incollection{b56, , title={{External environment, culture and accounting practice: a preliminary test of a general model of international accounting development}} , author={{ TSDoupnik } and { SBSalter }} , journal={{The International Journal of Accounting}} 30 , year={1995} } @incollection{b57, , title={{Why firms comply voluntarily with IAS; an empirical analysis with Swiss data}} , author={{ PDumontier } and { BRaffournier }} , journal={{Journal of International Financial Management and Accounting}} 9 3 , year={1998} } @incollection{b58, , title={{PE ratios, PEG ratios, and estimating the implied expected rate of return on equity capital}} , author={{ PEaston }} , journal={{Accounting Review}} 79 1 , year={2004} } @incollection{b59, , title={{Perceived international environmental factors and corporate voluntary disclosure practices: An empirical study}} , author={{ MElsayed } and { ZHoque }} , journal={{The British Accounting Review}} 42 , year={2010} } @incollection{b60, , title={{Financial accounting series exposure draft: Proposed accounting standards update}} , booktitle={{Staff Draft of an Exposure Draft on Financial Statement Presentation. Newark: Financial Accounting Standards Board}} , year={2010} , note={FASB Financial Accounting Standards Board} } @book{b61, , title={{Discovering Statistics Using SPSS}} , author={{ AField }} , year={2006} , publisher={Sage Publications} , address={London} , note={2nd ed.} } @incollection{b62, , title={{Mandatory IFRS adoption and institutional investment decisions}} , author={{ AFlorou } and { PFPope }} , journal={{The Accounting Review}} 87 6 , year={2012} } @incollection{b63, , title={{Voluntary disclosure, earnings quality, and cost of capital}} , author={{ JFrancis } and { DJNanda } and { POlsson }} , journal={{Journal of Accounting Research}} 46 , year={2008} } @incollection{b64, , title={{Applying IFRS in Germany-Determinants and consequences}} , author={{ JGassen } and { TSellhorn }} , journal={{BFup}} 58 4 , year={2006} } @book{b65, , author={{ SCGaston } and { CFGarcia } and { JIJarne } and { JAGadea }} 10.1016/j.adiac.2010.08.003 , title={{IFRS adoption in Spain and the United Kingdom: Effects on accounting numbers and relevance. Advances in Accounting, Incorporating Advances in International Accounting}} , year={2010} 26 } @incollection{b66, , title={{An informationbased trade-off between foreign direct investment and foreign portfolio investment}} , author={{ IGoldstein } and { ARazin }} , journal={{Journal of International Economics}} 70 1 , year={2006} } @book{b67, , title={{Could IFRS replace US GAAP? a comparison of earnings attributes 174 and in formativeness in the US Market. Working paper}} , author={{ EGordon } and { BJorgensen } and { CLinthicum }} , year={2008} Temple University, Columbia University, and University of Texas at San Antonio } @incollection{b68, , title={{Towards a theory of cultural influence on the development of accounting systems internationally}} , author={{ SJGray }} 10.1111/j.1467-6281.1988.tb00200.x , journal={{ABACUS}} 24 1 , year={1988} } @incollection{b69, , title={{IFRS Adoption in the E.U., accounting harmonisation and market efficiency: A review}} , author={{ GGuggiola }} , journal={{International Business and Economic Research Journal}} 9 12 , year={2010} } @book{b70, , author={{ JHair } and { RAnderson } and { RTatham } and { WBlack }} , title={{Multivariate Data Analysis}} , publisher={Prentice Hall: London} , year={1998} , note={5th ed.} } @book{b71, , author={{ JFHair } and { BBabin } and { AMoney } and { PSamouel }} , title={{Essentials of business research methods}} USA , publisher={John Wiley and Sons} , year={2005} } @book{b72, , title={{Cultures' consequences: International differences of work related values}} , author={{ GHofstede }} , year={1980} , publisher={Sage Publications} , address={Beverly Hills, CA} } @incollection{b73, , title={{Empirical evidence on jurisdictions that adopt IFRS}} , author={{ OKHope } and { JJin } and { TKang }} , journal={{Journal of International Accounting Research}} 5 2 , year={2006} } @incollection{b74, , title={{The Anglo-American influence on international accounting standards: The case of the Disclosure standards of the international accounting standards committee}} , author={{ MHove }} , journal={{Research in Third World Accounting}} 1 , year={1986} } @incollection{b75, , title={{Financial statement effects of adopting international accounting standards: The case of Germany}} , author={{ MHung } and { KRSubramanyam }} 10.1007/s11142-007-9049-9 , journal={{Review of Accounting Studies}} 12 4 , year={2007} } @incollection{b76, , title={{Accounting standards and practices of financial institutions in GCC countries}} , author={{ MHussain } and { MMIslam } and { AGunasekaran } and { KMaskooki }} 10.1108/02686900210437453 , journal={{Managerial Auditing Journal}} 17 7 , year={2002} } @incollection{b77, , title={{Use of IFRSs for reporting by domestic listed companies by country and region}} , author={{ Ias Plus }} , booktitle={{International Accounting Standards}} , year={2006. January 2014} } @incollection{b78, , title={{Framework for the preparation and presentation of financial statements}} IASB: London , booktitle={{IASB International Accounting Standards Board}} , year={1989} , note={International Accounting Standards Board} } @incollection{b79, , title={{Discussion paper-fair value measurements: Part 1-invitation to comment and relevant IFRS guidance}} , booktitle={{IASB International Accounting Standards Board}} , publisher={IASB: London} , year={2006} } @incollection{b80, , title={{International Accounting Standard 7: Statement of cash flows}} IASB: London , booktitle={{IASB International Accounting Standards Board}} , year={2010} , note={International Accounting Standards Board} } @book{b81, , title={{The globalization of accounting standards: The case of the United Arab Emirates, faculty of commerce}} , author={{ HJIrvine } and { NLucas }} , year={2006} University of Wollongong , note={Working Paper} } @incollection{b82, , title={{Research based perspective on SEC"s proposed rule on ROADMAP for potential use of financial statements prepared in accordance with International Financial Reporting Standards (IFRS) by U}} , author={{ KJamal } and { RHColson } and { RJBloomfield } and { TEChristensen } and { SRMoehrle } and { JAOhlson } and { SHPenman } and { GTPrevits } and { LStober } and { SSunder } and { RLWatts }} , journal={{S. Issuers. Accounting Horizons}} 24 1 , year={2010} } @incollection{b83, , title={{Information content of IFRS versus domestic accounting standards: Evidence from Finland}} , author={{ HJarva } and { AMLantto }} , journal={{The Finnish Journal of Business Economics}} 2 , year={2012} } @incollection{b84, , title={{Implanting IFRS from the perspective of UE publicly traded company}} , author={{ KJermakowicz }} , journal={{Journal of International Accounting Auditing and Taxation}} 5 , year={2006} } @incollection{b85, , title={{The value relevance of accounting income reported by DAX-30 German companies}} , author={{ EKJermacowicz } and { JJPrather } and { IWulf }} , journal={{Journal of International Financial Management and Accounting}} 18 3 , year={2007} } @book{b86, , title={{Auditor independence, audit committee effectiveness, and earnings management}} , author={{ NTJenkins }} , year={2002} University of Lowa , note={PhD. Unpublished Thesis} } @incollection{b87, , title={{Financial reporting on the internet: Empirical evidence from Bahrain and Kuwait}} , author={{ PLJoshi } and { JAl-Modhahki }} , journal={{Asia-Pacific Journal of Accounting}} 11 1 , year={2003} } @incollection{b88, , title={{The adoption of international accounting standards by small and closely held companies: Evidence from Bahrain}} , author={{ PLJoshi } and { SRamadhan }} , journal={{The International Journal of Accounting}} 37 , year={2002} } @incollection{b89, , title={{Perceptions of accounting professionals in the adoption and implementation of a single set of global accounting standards: Evidence from Bahrain}} , author={{ PLJoshi } and { WGBremser } and { JAl-Ajmi }} , journal={{Advances in Accounting}} 24 , year={2008} } @incollection{b90, , title={{National adoption of International Accounting Standards: An institutional perspective}} , author={{ WJudge } and { SLi } and { RPinsker }} , journal={{Corporate Governance: An International Journal}} 18 3 , year={2010} } @incollection{b91, , title={{Financial reporting practices in selected Arab countries}} , author={{ JKantor } and { CRoberts } and { SSalter }} , journal={{International Studies of Management and Organization}} 25 3 , year={1995} } @incollection{b92, , title={{Disclosure and the cost of capital: Evidence from the Market's reaction to firm voluntary adoption of IAS}} , author={{ IKaramanou } and { GNishiotis }} , journal={{Journal of Business Finance and Accounting}} 36 7-8 , year={2009} } @incollection{b93, , title={{International accounting harmonization, banking regulation, and Islamic banks}} , author={{ RA AKarim }} S002 0-7063(01)00093-0 , journal={{The International Journal of Accounting}} 36 2 , year={2001} } @incollection{b94, , title={{Innate and discretionary accruals quality and corporate governance}} , author={{ PKent } and { JRoutledge } and { JStewart }} , journal={{Accounting and Finance}} 50 2 , year={2010} } @incollection{b95, , title={{Shock privatization: The effects of rapid large scale privatization on enterprise restructuring}} , author={{ LPKing }} , journal={{Politics and Society}} 31 , year={2003} } @book{b96, , title={{Introducing IFRS in introductory financial accounting courses}} , author={{ KKinkela } and { PHarris } and { JMalidretos }} , year={2010} } @incollection{b97, , title={{Power and international accounting standard setting: Evidence from segment reporting and intangible assets projects}} , author={{ WC CKwok } and { DSharp }} 10.1108/09513570510584665 , journal={{Accounting, Auditing and Accountability Journal}} 18 1 , year={2005} } @incollection{b98, , title={{The need for transparency in financial reporting Implications of offbalance-sheet financing and inferences for the future}} , author={{ GLLander } and { AKAuger }} , journal={{Journal of Accounting and Organizational Change}} 4 1 , year={2008} } @incollection{b99, , title={{International accounting standards and economic growth: An empirical investigation of their relationship in Africa}} , author={{ RKLarson }} , journal={{Research in Third World Accounting}} 2 , year={1993} } @book{b100, , title={{Islam and accounting. Accounting Forum 25}} , author={{ MKLewis }} 10.1111/1467-6303.00058 , year={2001} } @book{b101, , title={{The transition to IFRS: Disclosures by Portuguese listed companies. Working paper, presented at the European Accounting Association's conference}} , author={{ PTLopes } and { RCViana }} , year={2007. May 2007} , address={Lisbon, Portugal} } @incollection{b102, , title={{A perspective on the use of limited-dependent variables models in accounting research}} , author={{ GSMaddala }} , journal={{The Accounting Review}} 66 4 , year={1991} } @book{b103, , title={{Libya's economic reform programme and the case for a stock market}} , author={{ NMasoud }} , year={2009} University of Huddersfield , note={Doctoral thesis} } @incollection{b104, , title={{Libya's IAS/IFRS adoption and accounting quality: What lessons from the European Union experience}} , author={{ NMasoud }} , journal={{International Journal of Accounting and Financial Reporting}} 4 1 , year={2014} } @incollection{b105, , title={{Constituent lobbying and its impact on the development of financial reporting regulations}} , author={{ SMcleay } and { DOrdelheide } and { SYoung }} S0361-3682(99)00028-8 , journal={{Evidence from Germany. Accounting, Organizations and Society}} 25 1 , year={2000} } @incollection{b106, , title={{From state to market: A survey of empirical studies on privatization}} , author={{ WLMegginson } and { JMNetter }} , journal={{Journal of Economic Literature}} 39 , year={2001} } @incollection{b107, , title={{Applied logistic regression analysis of qualitative chouce behaviour}} , author={{ SMenard }} , booktitle={{Frontiers of econometrics}} , editor={ PZarembka } New York , publisher={Academic} , year={1995} } @incollection{b108, , title={{Webbased voluntary financial reporting of Jordanian companies}} , author={{ MMomany } and { SAl-Shorman }} , journal={{International Review of Business Research Papers}} 2 2 , year={2006} } @book{b109, , title={{Classical and modern regression with applications}} , author={{ RHMyers }} , year={1990} , publisher={PWS Kent} , address={Boston, MA} , note={2nd ed.} } @incollection{b110, , title={{Towards a general model of the reasons for international differences in financial reporting}} , author={{ CNobes }} 10.1111/1467-6281.00028 , journal={{Abacus}} 34 2 , year={1998} } @incollection{b111, , title={{Introducing International Accounting Standards to an emerging capital market: Relative familiarity and language effect in Egypt}} , author={{ OHAbd-Elsalam } and { PWeetman }} , journal={{Journal of International Accounting, Auditing and Taxation}} 12 , year={2003} } @incollection{b112, , title={{Corporate governance and firm performance in Arab equity markets: Does ownership concentration matter}} , author={{ MOmran } and { ABolbol } and { AFatheldin }} , journal={{International Review of Law and Economics}} 28 1 , year={2008} } @incollection{b113, , title={{Predicting takeover targets: A methodological and empirical analysis}} , author={{ KGPalepu }} , journal={{Journal of Accounting and Economics}} 8 , year={1986} } @incollection{b114, , title={{Accounting in developing countries: A case of localized uniformity}} , author={{ MH BPerera }} , journal={{British Accounting Review}} 21 , year={1989} } @incollection{b115, , title={{Economic consequences of the first-time IFRS introduction in Europe}} , author={{ PPlatikanova } and { JPerramon }} , booktitle={{Available at SSRN}} , year={2009. July 1, 2009} , note={Working Paper} } @book{b116, , title={{Why do countries adopt international financial reporting standards}} , author={{ KRamanna } and { ESletten }} , year={2010} , address={Harvard University} , note={Working Paper} } @incollection{b117, , title={{Cultural influence on Perceived usefulness of Islamic corporate reporting model}} , author={{ DRatmono } and { FMas'ud }} , journal={{Jurnal Akuntansi and Auditing Indonesia}} 992 , year={2005} } @incollection{b118, , title={{Assessing international accounting harmonization using Hegelian dialectic, isomorphism and Foucault}} , author={{ LLRodrigues } and { RCraig }} , journal={{Critical Perspectives on Accounting}} 18 , year={2007} } @incollection{b119, , title={{Compliance with international accounting standards in a national context: Some empirical evidence from the Cairo and Alexandria stock exchanges}} , author={{ KSamaha } and { PStapleton }} , journal={{Afro-Asian Journal of finance and Accounting}} 1 1 , year={2008} } @incollection{b120, , title={{The institutional environment of financial reporting regulation in ASEAN}} , author={{ SMSaudagaran } and { JGDiga }} , journal={{The International Journal of Accounting}} 35 1 , year={2000} } @incollection{b121, , title={{Economic development and securities markets in developing countries: Implications for international accounting}} , author={{ AMSedaghat } and { TSagafi-Nejadb } and { GWright }} , journal={{The International Journal of Accounting}} 29 4 , year={1994} } @incollection{b122, , title={{GAAP 2001 benchmarking national accounting standards against IAS: Summary of results}} , author={{ DStreet }} , journal={{Journal of International Accounting, Auditing and Taxation}} 11 , year={2002} } @incollection{b123, , title={{International convergence of accounting practices: Choosing between IAS and US GAAP}} , author={{ ATarca }} , journal={{Journal of International Financial Management and Accounting}} 15 , year={2004} } @incollection{b124, , title={{United Nation Statistics}} , journal={{UNDP United Nations Development Programme}} , year={2013. December 2013} } @book{b125, , title={{Countries and Economies. World Development Indicators}} , author={{ WorldBank }} , year={2014} , address={Washington, DC} } @book{b126, , title={{Accounting standards and international portfolio holdings: Analysis of crossborder holdings following mandatory adoption of IFRS. Working paper}} , author={{ GYu }} , year={2009} University of Michigan } @incollection{b127, , title={{Some obstacles to global financial reporting comparability and convergence at a high level of quality}} , author={{ SAZeff }} , journal={{The British Accounting Review}} 39 , year={2007} } @incollection{b128, , title={{An analysis of the factors affecting the adoption of International Accounting Standards by developing countries}} , author={{ DZeghal } and { KMhedhbi }} , journal={{The International Journal of Accounting}} 41 , year={2006} }