1Ahmed,A,M.Neel,E.Wang. Does Mandatory Adoption of IFRS Improve Accounting Quality? Preliminary Evidence[R].Texas A & M University,2012.
2Barth,M,W.Landsman,M.Lang. International Accounting Standards and Accounting Quality[J].Journal of Accounting Research,2008,(03):467-498.doi:10.1111/j.1475-679X.2008.00287.x.
3Barth,M,W.Landsman,M.Lang,C.Williams. Are International Accounting Standards-based and US GAAP-based Accounting Amounts Comparable[J].Journal of Accounting and Economics,2012,(01):68-93.
5Beneish,M,B.Miller,T.Yohn. The Impact of Financial Reporting on Equity versus Debt Markets:Macroeconomic Evidence from Mandatory IFRS Adoption[R].Indiana University Bloomington,2012.
6Brüggemann,U,J.Hitz,T.Sellhorn. Intended and Unintended Consequences of Mandatory IFRS Adoption:A Review of Extant Evidence and Suggestions for Future Research[J].European Accounting Review,2012.
7Byard,D,Y.Li,Y.Yu. The Effect of Mandatory IFRS Adoption on Financial Analysts Information Environment[J].Journal of Accounting Research,2011,(01):69-96.
8Capkun,V,A.Cazavan,T.Jeanjean,L.Weiss. Earnings Management and Value Relevance During the Mandatory Transition from Local GAAPs to IFRS in Europe[R].HEC Paris,2011.
9Christensen,H,E.Lee,M.Walker. Do IFRS Reconciliations Convey Information? The Effect of Debt Contracting[J].Journal of Accounting Research,2009,(05):1167-1199.
10Covrig,V,M.DeFond,M.Hung. Home Bias,Foreign Mutual Fund Holdings,and the Voluntary Adoption of International Accounting Standards[J].Journal of Accounting Research,2012.
