Reference health
'No Comment': Language Barriers and the IASB's Comment Letter Process
42/42 checkable references clean · checked 2026-08-03
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.
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The 42 checked references that resolve
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Towards an understanding of the role of standard setters in standard setting
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Make No Mistake? Exploring Cognitive and Perceptual Effects of Grammatical Errors in News Articles
resolves10.1016/j.jfineco.2022.01.004
How much should we trust staggered difference-in-differences estimates?
resolves10.1016/j.bar.2015.03.003
An examination of international accounting standard-setting due process and the implications for legitimacy
resolves10.1016/S0165-4101(98)00038-X
International accounting harmonization and global equity markets
resolves10.2308/accr-51387
The Capital Market Consequences of Language Barriers in the Conference Calls of Non-U.S. Firms
resolves10.1111/j.1475-679X.2010.00396.x
Large‐Sample Evidence on Firms’ Year‐over‐Year MD&A Modifications
resolves10.1287/mnsc.2019.3388
Does Machine Translation Affect International Trade? Evidence from a Large Digital Platform
resolves10.1177/01492063211006458
Omitted Variable Bias: Examining Management Research With the Impact Threshold of a Confounding Variable (ITCV)
resolves10.1080/09638180.2017.1296780
The Challenge of Setting Standards for a Worldwide Constituency: Research Implications from the IASB’s Early History
resolves10.1057/s41309-020-00094-w
Data and methods for analyzing special interest influence in rulemaking
resolves10.22495/jgr_v5_i3_p6
Constituents’ formal participation in the IASB’s due process: New insights into the impact of country and due process document characteristics.
resolves10.1016/1060-3743(95)90004-7
The relationship of lexical proficiency to the quality of ESL compositions
resolves10.1016/j.jclinepi.2021.01.025
Hypothetical case replacement can be used to quantify the robustness of trial results
resolves10.1086/709435
Stakeholder Participation in Policy Making: Evidence from Medicare Fee Schedule Revisions
resolves10.1111/0022-1082.00355
How Distance, Language, and Culture Influence Stockholdings and Trades
resolves10.1017/S0003055415000246
Influence and the Administrative Process: Lobbying the U.S. President's Office of Management and Budget
resolves10.1016/j.aos.2013.10.002
Agency problems, accounting slack, and banks’ response to proposed reporting of loan fair values
resolves10.1016/0361-3682(88)90041-4
The effects of information load and information diversity on decision quality in a structured decision task
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International evidence on the impact of adopting English as an external reporting language
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A geographic analysis of constituents’ formal participation in the process of international accounting standard setting: Do we have a level playing field?
resolves10.1057/jibs.2014.56
Language friction and partner selection in cross-border R&D alliance formation
resolves10.1016/j.jacceco.2014.02.001
Outside directors and board advising and monitoring performance
resolves10.1016/j.jacceco.2010.09.003
Implications for GAAP from an analysis of positive research in accounting
resolves10.1080/17449480.2013.772716
A Multi-Issue/Multi-Period Analysis of the Geographic Diversity of IASB Comment Letter Participation
resolves10.1111/j.1911-3846.2011.01152.x
The Effect of Quarterly Report Readability on Information Efficiency of Stock Prices*
resolves10.2308/accr-51135
Can Investors Detect Managers' Lack of Spontaneity? Adherence to Predetermined Scripts during Earnings Conference Calls
resolves10.2308/accr.00000043
The Effect of Annual Report Readability on Analyst Following and the Properties of Their Earnings Forecasts
resolves10.1016/j.jacceco.2008.02.003
Annual report readability, current earnings, and earnings persistence
resolves10.2308/accr-50725
Restoring the Tower of Babel: How Foreign Firms Communicate with U.S. Investors
resolves10.2308/TAR-2019-0283
The Determinants and Consequences of Big 4 Lobbying Positions on Proposed Financial Accounting Standards
resolves10.1108/AAAJ-06-2017-2978
Impaired translations: IFRS from English and annual reports into English
resolves10.1007/s10551-010-0543-9
Legitimating Transnational Standard-Setting: The Case of the International Accounting Standards Board
The 25 references without a DOI — listed, not checked
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no DOI — not checkedGrammarly: An instructional intervention for writing enhancement in management education
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no DOI — not checkedOutreach on Shariah-compliant instruments and transactions
no DOI — not checkedDue process handbook
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no DOI — not checkedAI could make it less necessary to learn foreign languages
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no DOI — not checkedref52
no DOI — not checkedLabor market costs of language disparity: An interpretation of Hispanic earnings differences
no DOI — not checkedGlobal business speaks English
no DOI — not checkedref59
no DOI — not checked7 reasons why you need legal document translation
no DOI — not checkedref63
no DOI — not checkedref64
no DOI — not checkedLanguage barriers in different forms of international assignments
no DOI — not checkedref66
no DOI — not checkedSetting a global standard: The case for accounting convergence
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