Vicky Cole

Vrije Universiteit Brussel

Pleinlaan 2

Brussels, Brussels 1090

Belgium

http://www.vub.ac.be

SCHOLARLY PAPERS

5

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CITATIONS
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8

Scholarly Papers (5)

1.

Are Users of Financial Statements of Publicly and Non-Publicly Traded Companies Different or Not? An Empirical Study

Number of pages: 25 Posted: 16 Jun 2009 Last Revised: 29 Sep 2009
Vicky Cole, Diane Breesch and Joël Branson
Vrije Universiteit Brussel, Vrije Universiteit Brussel and Vrije Universiteit Brussel VUB
Downloads 1,062 (19,471)
Citation 3

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IFRS, SME's, users of financial statements

2.

The Illusion of Comparable European IFRS Financial Statements - The View of Auditors, Analysts and Other Users

Number of pages: 31 Posted: 11 Dec 2009 Last Revised: 15 Mar 2010
Vicky Cole, Joël Branson and Diane Breesch
Vrije Universiteit Brussel, Vrije Universiteit Brussel VUB and Vrije Universiteit Brussel
Downloads 400 (71,813)
Citation 1

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3.

Determinants Influencing the De Facto Comparability of European IFRS Financial Statements

Number of pages: 31 Posted: 01 Dec 2011
Vicky Cole, Joël Branson and Diane Breesch
Vrije Universiteit Brussel, Vrije Universiteit Brussel VUB and Vrije Universiteit Brussel
Downloads 379 (76,470)
Citation 3

Abstract:

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IFRS, comparability, options used

4.

Determinants Influencing the IFRS Accounting Policy Choices of European Listed Companies

Number of pages: 27 Posted: 16 Feb 2013
Vicky Cole, Joël Branson and Diane Breesch
Vrije Universiteit Brussel, Vrije Universiteit Brussel VUB and Vrije Universiteit Brussel
Downloads 351 (83,609)
Citation 1

Abstract:

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IFRS, accounting policy choices, European companies

5.

How to Measure the Comparability of Financial Statements?

International Journal of Managerial and Financial Accounting, Vol. 1, No. 4, pp. 379–397, 2009
Posted: 26 Mar 2010
Vicky Cole, Joël Branson and Diane Breesch
Vrije Universiteit Brussel, Vrije Universiteit Brussel VUB and Vrije Universiteit Brussel

Abstract:

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international financial reporting standards, IFRS, measuring comparability, harmonisation, financial statements, indices, statistical models, financial accounting