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ArticleEvidence of EC financial reporting practice harmonization

Leo G. van der Tas1992

Article1992

Evidence of EC financial reporting practice harmonization

Leo G. van der Tas

77 citations·0/0 files stored·European Accounting Review

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Accounting Theory and Financial Reporting Auditing, Earnings Management, Governance Financial Reporting and XBRL

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1990Measuring International Harmonization and Standardization 1988Measuring Harmonisation of Financial Reporting Practice

Cited by

2014Theoretical perspectives on corporate disclosure: a critical evaluation and literature survey 1997An approach for measuring the degree of comparability of financial accounting information 1996Measurement of Formal Harmonisation in Accounting: An Exploratory Study 2012Can Translations Achieve Comparability? The Case of Translating IFRSs into Swedish 2014National influence on the application of IFRS: Interpretations and accounting estimates by German and British accountants 1999The Spanish accounting system and international accounting harmonization 1998Accounting harmonization in ASEAN: Benefits, models and policy issues 2009How to measure the comparability of financial statements?

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2010IFRS fair value measurement and accounting policy choice in the United Kingdom and Australiaarticle · 2 shared references 2000Evaluating the statistical significance of de facto accounting harmonization: a study of European global playersarticle · 2 shared references 1992EC Accounting Harmonisation: An Empirical Study of Measurement Practices in France, Germany and the UKarticle · 2 shared references 1995The Measurement of Harmonisation and the Comparability of Financial Statement Items: Within-Country and Between-Country Effectsarticle · 2 shared references 2007Country Effects and Sector Effects on the Harmonization of Accounting Policy Choicearticle · 2 shared references 2001The impact of national influence on accounting estimatesarticle · 2 shared references

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Year1992

Typearticle

Published1992-05-01

VenueEuropean Accounting Review

ISSN-L0963-8180

Languageen

Citations77

Files0 public / 0

ShelfAccounting Theory and Financial Reporting

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doi10.1080/09638189200000004

openalex_workW1593146771

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