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References

1 - Text books:
 Beams, F., Clement, R., Anthony, J. and Lowensohn, S. (2006). Advanced
Accounting. 9th ed. Prentice Hall, Inc.
Bearer, W. (1998). Financial Reporting: An Accounting Revolution. 3 rd ed.
Prentice Hall, Inc.
Choi, F. and Meek, G. (2005). International Accounting. 5 th ed. Prentice Hall,
Inc.
Epstein, B. J and Mirza, A.A. (2005). Wiley IFRS 2005: Interpretation and
Application of International Financial Reporting Standards. Wiley & Sons, Inc.
___________. (2006). Wiley IFRS 2006: Interpretation and Application of
International Financial Reporting Standards. Wiley & Sons, Inc.
___________. (2002). IAS, Interpretation and Application. John Wiley & Sons,
Inc.
Epstein, B. J., Nach, R. and Bragg.S.M. (2005). Wiley GAAP 2006,
Interpretation and Application of Generally Accepted Accounting Principles.
Wiley & Sons, Inc.
Gordon, P., Roberts, C. and Weetman, P. (2005) .International Financial
Reporting: A Comparative Approach. 3rd ed. Prentice Hall, Inc.
Hendriksen, E.S. And Michael, F.B. (1992). Accounting Theory. 5 th ed. Irwin.
McGraw Hill.
Horngren, C.T., Harrison, W.T. and Bamber, L.S. (2006). Accounting. 6 th ed.
Prentice Hall, Inc.
International Accounting Standards Board (IASB) (2003). International
Financial Reporting Standards. IASCF. London.UK.
Kieso, D. E., Weygandt, J.J. (1998). Intermediate Accounting. 9th ed. Wiley &
Sons, Inc.
Kieso, D. E., Weygandt, J.J. and Warfield, T.D. (2005). Intermediate
Accounting. 12th ed. Wiley & Sons, Inc.
Peterson, R. H. (2002). Applying International Accounting Standards. Wiley &
Sons, Inc.
Revsine, D. C. and Johnson, B. W. (2005). Financial Reporting and Analysis.
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3 ed. Prentice Hall, Inc.
Schroeder, R. G., Clark, M.W. and Cathy, J.M. (2003). Financial Accounting
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Scott, W. R. (2003). Financial Accounting Theory. 3rd ed. prentice hall, Inc.
Sekaran, U. (2000). Research Methods for Business: a Skills Building
Approach .3rd ed. John Wiley & Sons, Inc.
Zimmerman, J. and Watts, R. (1986). Positive Accounting Theory. 1 st ed.
Prentice Hall, Inc.

2 - Periodicals:
Lantto, Anna-Maija, 2006 .Does IFRS Improve the Usefulness of Accounting
Information in a Code-Law Country? University of Oulu, Department of
Accounting and Finance, University of Oulu, Finland. May 29, 2006.
 Barth, M. And Landsman, W. (2003). Cost of Capital and Quality of Financial
Statements Information.Working Paper. Stanford University.
Barth, M.E., Landsman, W.R. And Beaver, W.H. (2001). The Relevance of the
Value Relevance Literature for Financial Accounting Standards Setting:
Another View. Journal of Accounting and Economy. Vol, 31.No.3.
Barth, M. E., Landsman, W.R. and Wahlen, M.A. (1995). Fair Value
Accounting: Effects on Banks Earnings Volatility, Regulatory Capital, and
Value Contractual Cash Flows. Journal of Banking and Finance. Vol, 19, Issue
3 4, pp 577 605.
Beatty, A. (1995).The Effect of Fair Value Accounting on Investment Portfolio
Management: How Fair Value Is It? . Federal Reserve Bank of St. Louis
Review. Vol.77. No.1. Jan /Feb. pp 25 39.
Bushman R.M. And Smith A. J. (2004). Transparency, Financial Accounting
Information, and Corporate Governance. Economic Policy Review. April 2004.
Carlson, P. (1997). Advancing the Harmonization of International Accounting
Standards: Exploring an Alternative Path. The International Journal of
Accounting. Vol. 32. No. 3.
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
Journal of Accounting. Vol. 35. No. 4. 2000.
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 German
GAAP versus IFRS. European Accounting Review. Vol. 14. No. 1.


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