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Evidence of EC financial reporting practice harmonization
2 references·12 citing·46 second hop
Evidence of EC financial reporting practice harmonization (1992)Evidence of EC financial reporting practi…Measuring International Harmonization and Standardization (1990)Measuring International Harmo…Measuring Harmonisation of Financial Reporting Practice (1988)Measuring Harmonisation of Fi…Firm characteristics and compliance with IAS/IFRS (2019)Firm characteristics and comp…Has the harmonisation of accounting practices improved? Evidence from South Asia (2015)Has the harmonisation of acco…Theoretical perspectives on corporate disclosure: a critical evaluation and literature survey (2014)Theoretical perspectives on c…National influence on the application of IFRS: Interpretations and accounting estimates by German and British accountants (2014)National influence on the app…Can Translations Achieve Comparability? The Case of Translating IFRSs into Swedish (2012)Can Translations Achieve Comp…The interrelationship between corporate income tax and corporate social responsibility (2009)The interrelationship between…How to measure the comparability of financial statements? 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this work references cited by second hop

References

  • 1990Measuring International Harmonization and Standardization243 cited
  • 1988Measuring Harmonisation of Financial Reporting Practice200 cited

Cited by

  • 2014Theoretical perspectives on corporate disclosure: a critical evaluation and literature survey67 cited
  • 1997An approach for measuring the degree of comparability of financial accounting information63 cited
  • 1996Measurement of Formal Harmonisation in Accounting: An Exploratory Study55 cited
  • 2012Can Translations Achieve Comparability? The Case of Translating IFRSs into Swedish44 cited
  • 2014National influence on the application of IFRS: Interpretations and accounting estimates by German and British accountants36 cited
  • 1999The Spanish accounting system and international accounting harmonization27 cited
  • 1998Accounting harmonization in ASEAN: Benefits, models and policy issues22 cited
  • 2009How to measure the comparability of financial statements?22 cited
  • 2019Firm characteristics and compliance with IAS/IFRS20 cited
  • 2009The interrelationship between corporate income tax and corporate social responsibility20 cited
  • 2015Has the harmonisation of accounting practices improved? Evidence from South Asia18 cited
  • 1996International harmonization of reporting required by stock markets

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18 cited