págs. 121-165
The persistence of international accounting differences as measured on transition to IFRS
Niclas Hellman, Sidney J. Gray, Richard D. Morris, Axel Haller
págs. 166-195
Institutionalising XBRL for financial reporting: resorting to regulation
Indrit Troshani, Lee D. Parker, Andy Lymer
págs. 196-228
págs. 229-255
págs. 256-277