5Armstrong, Chris S. , Barth, Mary E. , Jagolinzer, Alan D. and Riedl, Edward J. 2010. Market Reaction to the Adoption of IF- RS in Europe. The Accounting Review, 85 (1) : 31 -61.
6Ashbaugh, H. , and M. Pincus. 2001. Domestic Accounting Standards, International Accounting Standards, and the Predictabil- ity of Earnings. Journal of Accounting Research, 12:417 -434.
7Ball, R. , A. Robin and J. Wu. 2003. Incentives versus Standards : Properties of Accounting Income in Four East Asian Coun- tries. Journal of Accounting and Economics, 36 ( 1 - 3) : 235 - 270.
8Barth, M. , W. Landsman and M. Lang. 2008. International Accounting Standards and Accounting Quality. Journal of Account- ing Research, 46 (3) : 467 - 498.
9Covrig, V. M. , M. L. De Fond, and M. Huang. 2006. Home bias, Foreign Mutual Fund Holdings, and the Voluntary Adop- tion of International Accounting Standards. Journal of Accounting Research, 45 ( 1 ) : 41 - 70.
10Daske, H. , L. Hail, C. Leuz and R. Verdi. 2008. Mandatory IFRS Reporting Around the World: Early Evidence on the Eco- nomic Consequences. Journal of Accounting Research, 46 : 1085 - 1142.