4Comfier, Denis, Demaria, Samira, Lapointe-Antunes, Pascaie,Teller,Robert First-Time Adoption oflFRS, Managerial Incentives, and Value-Relevance: Some French Evidence, Journal of International Accounting Research, 2009; 8.
5Christensen,Hans. Why do firms rarely adopt IFRS voluntarily? Academics find significant benefits and the costs appear to be low. Review of Accounting Studies,2012;9.
6Kang, Gerui, Lin, Jerry W.. Effects of the Type of Accounting Standards and Motivation on Financial Reporting Decision. Journal of Accounting, Business & Management, 2011 ; 10.
7Astami, Emita W.,Tower, Greg. Accounting-policy choice and firm characteristics in the Asia Pacific region: An international empirical test of Cos@ Contracting Theory. International Journal of Accounting, 2006 ; 11.
8Cho, Seong Y., Sachs, Kevin D.. Earnings management and deregulation: The case of motor carriers. Journal of Accounting & Public Policy, 2012 ; 9.
9Eugene Kang, BrianR.Tan. Accounting Choices and Director Interlocks: A Social Network Approach to the Voluntary Expensing of Stock Option Grants. Journal of Business Finance & Accounting, 2008 ; 2.
10Reppenhagen,David. Contagion of accounting methods: evidence from stock option expensing. Review of Accounting Studies,2010;9.
