Measurement of formal harmonization progress:: The IASC experience
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- Type
- article
- Published
- 2002-01-01
- Cited by
- 97
- References
- 21
- OpenAlex
- https://openalex.org/W1495908001
- Semantic Scholar
- https://api.semanticscholar.org/CorpusID:153199121
Keywords
Harmonization, Accounting, Globalization, Standardization, Harmony (color)
References
- La información financiera en la Unión Monetaria Europea: tendencia hacia una armonización internacional ante la globalización del mercado de capitales
- An Insider's View of the Current State and Future Direction of International Accounting Standard Setting
- Communication, Communication, Communication
- Globalization of Stock Markets and Foreign Listing Requirements: Voluntary Disclosures by Continental European Companies Listed on the London Stock Exchange
- Measuring International Harmonization and Standardization
- Factors Influencing Voluntary Annual Report Disclosures By U.S., U.K. and Continental European Multinational Corporations
- The future shape of harmonization: the EU versus the IASC versus the SEC
- A Statistical Model of International Accounting Harmonization
- The market valuation of IAS versus US-GAAP accounting measures using Form 20-F reconciliations
- An approach for measuring the degree of comparability of financial accounting information
- International harmony measures of accounting policy: comparative statistical properties
- The Measurement of Harmonisation and the Comparability of Financial Statement Items: Within-Country and Between-Country Effects
- Environmental Factors Influencing Accounting Disclosure Requirements of Global Stock Exchanges
- Measurement of formal harmonisation in accounting: An exploratory study
- The future shape of harmonization: a reply
- International harmonization of reporting required by stock markets
- International Standardisation and Harmonisation: a New Measurement Technique
- Measuring Harmonisation of Financial Reporting Practice
- Implications of Accounting Research for the SEC's Consideration of International Accounting Standards for U.S. Securities Offerings
- Spontaneous Harmonization Effects of Culture and Market Forces on Accounting Disclosures Practices
Cited by
- Comparative Analysis of Czech Accounting with International Regulation from SMEs Perspective
- The effect of Diverse Accounting Practices of Financial Instruments under IFRS on De Facto Harmonization and Comparability : an Empirical Study of IAS 39 in Sweden
- El entramado institucional de la emisión de normas contables: un debate de dimensión local, regional e internacional
- A comparative study of Vietnamese and international accounting standards
- The Consequences of Applying International Accounting Standards (IAS) to the Financial Statements of Greek Companies
- The Harmonization of Chinese Accounting Standards with International Accounting Standards: An Empirical Evaluation
- An ever closer union: An investigation of accounting measurement and timing in the European Union
- Un análisis del grado de comparabilidad de la información contable pública basado en la rigidez del marco regulador de la IFAC
- Armonización contable europea: Clasificación de los países desde la regulación contable
- A implementaçao das normas internacionais de relato financeiro na Europa - Uma análise dos casos polaco e português
- The impact of the introduction of IFRS on corporate annual reports and accounts in the UK
- AVALIAÇÃO DO NÍVEL DE CONHECIMENTO DOS DISCENTES SOBRE NORMAS CONTÁBEIS INTERNACIONAIS FACE AO PROCESSO DE CONVERGÊNCIA DO IASB - UMA ANÁLISE NAS INSTITUIÇÕES DE ENSINO DO DISTRITO FEDERAL
- KÜLTÜREL FARKLILIKLAR ÇERÇEVESİNDE MUHASEBE STANDARTLARININ UYUMU
- Influence of a mandatory IFRS adoption on accounting practice: Evidence from Australia, Hong Kong and the United Kingdom
- La convergencia de los sistemas de contabilidad pública en Europa como escenario para el nuevo Sistema de Cuentas Nacionales
- L'existence d'un référentiel comptable international reconnu réduit-il vraiment le vagabondage comptable ?
- Internatıonal Fınancıal Reportıng Standards X For Small And Medıum Sızed Entıtıes And The Turkısh Case
- Harmonization at the European Union: A difficult but needed task
- LE VAGABONDAGE COMPTABLE NORMATIF EXISTE-T-IL TOUJOURS ?
- Accounting and culture: The case of Solomon Islands
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