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Measuring International Harmonization and Standardization
2 references·16 citing·37 second hop
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References

  • 2003Comparative International Accounting720 cited
  • 1971An Empirical Analysis of the Quality of Corporate Financial Disclosure.591 cited

Cited by

  • 2005Why do national GAAP differ from IAS? The role of culture228 cited
  • 2001International accounting harmonization, banking regulation, and Islamic banks214 cited
  • 2010IFRS fair value measurement and accounting policy choice in the United Kingdom and Australia192 cited
  • 1995Cultural Relevance of Western Accounting Systems to Developing Countries174 cited
  • 2002Evidence from China on Whether Harmonized Accounting Standards Harmonize Accounting Practices143 cited
  • 2000Evaluating the statistical significance of de facto accounting harmonization: a study of European global players141 cited
  • 1992EC Accounting Harmonisation: An Empirical Study of Measurement Practices in France, Germany and the UK133 cited
  • 1995The Measurement of Harmonisation and the Comparability of Financial Statement Items: Within-Country and Between-Country Effects132 cited
  • 2007Trends in research on international accounting harmonization126 cited
  • 2007Country Effects and Sector Effects on the Harmonization of Accounting Policy Choice126 cited
  • 2001The impact of national influence on accounting estimates117 cited
  • 2005Measuring convergence of National Accounting Standards with International Financial Reporting Standards

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113 cited
  • 1999A Regional Study Of Listed Companies' Compliance with International Accounting Standards111 cited
  • 2016Adoption of and compliance with IFRS in developing countries104 cited
  • 2004Implementing IFRS: A Case Study of the Czech Republic101 cited
  • 1995Harmonisation of Accounting Measurement Practices in the European Community97 cited