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Accounting harmonization in ASEAN: Benefits, models and policy issues
16 references·0 citing·34 second hop
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References

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  • 1963Capitalism and Freedom1,705 cited
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  • 1983The impact of disclosure and measurement practices on international accounting classifications**This article is reprinted, with permission, from The Accounting Review (July, 1980) pp 426–450211 cited
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  • 1985Strategic Accounting Choice and the Effects of Alternative Financial Reporting Requirements193 cited
  • 1996Spontaneous harmonization effects of culture and market forces on accounting disclosure practices.187 cited
  • 1993Southeast Asia in the 1990s: authoritarianism, democracy and capitalism

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181 cited
  • 1979An Empirical Analysis of International Accounting Principles179 cited
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