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Cited by

• 2010Statistical inference using the T index to quantify the level of comparability between accounts23 cited
• 2011Country Effects and Sector Effects on the Harmonization of Accounting Policy Choice23 cited
• 2009How to measure the comparability of financial statements?22 cited
• 2010Impact Of International Financial Reporting Standards On Accounting Practices Harmonization Within European Union -particular Case Of Intangible Assets-19 cited
• 2015Has the harmonisation of accounting practices improved? Evidence from South Asia18 cited