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References

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___________. (2002). IAS, Interpretation and Application. John Wiley & Sons,
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Epstein, B. J., Nach, R. and Bragg.S.M. (2005). Wiley GAAP 2006,
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Clark ,P. K., Hinton, P. H., Nicholson, E. J., Storey, L., Wells , G. , and White ,
M. G. ( 2003 ) . The implications of Fair Value Accounting on General
Insurance Companies. Presented to the Institute of Actuaries, 24 March 2003).
Kirschenheiter, M. (2002). Representational Faithfulness in Accounting: A
Model of Hard Information. Purdue University, Krannet School of
Management, April.
Murphy, A. B. (2000). The Impact of Adopting International Accounting
Standards on the Harmonization of Accounting Practices. The International
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Street, D. L. And Bryant, S.M. (2000). Disclosure Level and Compliance with
IASs: A Comparison of Companies with and Without U.S. Listing and Filings.
The International Journal of Accounting. Vol. 35. No. 3.
Tendeloo, B. V. And Staelen, A. V. (2005). Earning Management under
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Vol. 14.
No. 1.

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