Reference health
Challenges and Opportunities in Cross-Country Accounting Research
47/47 checkable references clean · checked 2026-08-27
Every reference with a DOI in the deposited reference list resolved to a known work in Crossref or DataCite at the dated check, and none carried a retraction, withdrawal, or removal notice.
11 without a DOI — not checked. A reference deposited without a DOI is never matched by title or guessed at; it stays outside the checked set, and this line discloses that.
The 47 checked references that resolve
resolves10.2307/2491170
The Relative Informativeness of Accounting Disclosures in Different Countries
resolves10.2307/2672920
Country-Specific Factors Related to Financial Reporting and the Value Relevance of Accounting Data
resolves10.2307/2491172
A Comparison of the Value-Relevance of U.S. Versus Non-U.S. GAAP Accounting Measures Using Form 20-F Reconciliations
resolves10.1111/1475-679x.00020
Domestic Accounting Standards, International Accounting Standards, and the Predictability of Earnings
resolves10.2308/accr.2002.77.1.107
An Exploratory Study of the Valuation Properties of Cross-Listed Firms' IAS and U.S. GAAP Earnings and Book Values
resolves10.1016/j.jacceco.2003.10.003
Incentives versus standards: properties of accounting income in four East Asian countries
resolves10.1111/j.1467-6281.2007.00241.x
Achieving High Quality, Comparable Financial Reporting: A Review of Independent Enforcement Bodies in Australia and the United Kingdom
resolves10.1111/j.1475-679x.2007.00226.x
Home Bias, Foreign Mutual Fund Holdings, and the Voluntary Adoption of International Accounting Standards
resolves10.1080/0963818042000337132
Voluntary adoption of non-local GAAP in the European Union: A study of determinants and consequences
resolves10.1111/j.1475-679x.2008.00306.x
Mandatory IFRS Reporting around the World: Early Evidence on the Economic Consequences
resolves10.1506/t0vc-q15y-w5qv-4ukq
Recognition and Disclosure Reliability: Evidence from SFAS No. 106*
resolves10.1016/s0165-4101(00)00005-7
The impact of improved auditor independence on audit market concentration in China
resolves10.1111/j.1475-679x.2006.00208.x
Stock Exchange Disclosure and Market Development: An Analysis of 50 International Exchanges
resolves10.1506/car.26.3.10
Can Audit Reforms Affect the Information Role of Audits? Evidence from the German Market*
resolves10.2308/jiar.2010.9.2.21
The Effect of Institutional and Cultural Factors on the Perceptions of Earnings Management
resolves10.1111/j.1467-6281.1988.tb00200.x
Towards a Theory of Cultural Influence on the Development of Accounting Systems Internationally
resolves10.2308/jiar.2011.10.1.61
Soft Adoption and Reporting Incentives: A Study of the Impact of IFRS on Financial Statements in Sweden
resolves10.2308/acch.2009.23.2.121
The European-U.S. “GAAP Gap”: IFRS to U.S. GAAP Form 20-F Reconciliations
resolves10.1111/1475-679x.00102
Disclosure Practices, Enforcement of Accounting Standards, and Analysts' Forecast Accuracy: An International Study
resolves10.1016/j.jacceco.2006.04.005
Earnings management and cross listing: Are reconciled earnings comparable to US earnings?
resolves10.1016/s0304-405x(03)00121-1
Earnings management and investor protection: an international comparison
resolves10.2308/jiar-10215
The Cross-Country Comparability of IFRS Earnings and Book Values: Evidence from France and Germany
resolves10.1080/00014788.2000.9728947
FRS3 earnings, Headline earnings, and accounting-based valuation models
resolves10.1016/j.jcorpfin.2007.02.005
Measuring the costs and benefits of regulation: Conceptual issues in securities markets
resolves10.2308/accr.2009.84.3.893
Do Direct Cash Flow Disclosures Help Predict Future Operating Cash Flows and Earnings?
resolves10.2307/2491345
International Differences in the Timeliness, Conservatism, and Classification of Earnings
resolves10.2307/2491171
Discussion of The Relative Informativeness of Accounting Disclosures in Different Countries
resolves10.1016/j.jacceco.2010.09.008
Accounting anomalies and fundamental analysis: A review of recent research advances
resolves10.1016/j.jaccpubpol.2011.07.001
IFRS and the regulatory environment: The case of U.S. investor allocation choice
The 11 references without a DOI — listed, not checked
no DOI — not checkedThe information content of the uncertainty-modified audit report: Evidence from bank loan officers
no DOI — not checkedref11
no DOI — not checkedForeign stock listings: Benefits, costs, and the accounting policy dilemma
no DOI — not checkedExternal environment, culture, and accounting practice: A preliminary test of a general model of international accounting development
no DOI — not checkedref24
no DOI — not checkedEffects of database choice on international accounting research
no DOI — not checkedInternational accounting research: A review of its ecology, contending theories and methodologies
no DOI — not checkedref38
no DOI — not checkedA survey of research on financial reporting in a transnational context
no DOI — not checkedThe relationship between legal systems and accounting practices: A classification exercise
no DOI — not checkedA review of research on the relationship between international capital markets and financial reporting by multinational firms
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