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Measuring International Harmonization and Standardization: A Comment
2 references·12 citing·39 second hop
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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

  • 2010An historical review of quality in financial reporting in Australia66 cited
  • 1996A Statistical Model of International Accounting Harmonization58 cited
  • 1996Measurement of Formal Harmonisation in Accounting: An Exploratory Study55 cited
  • 2004A unified approach to the measurement of international accounting harmony*50 cited
  • 2007IFRS Introduction and its Effect on Listed Companies in Spain38 cited
  • 2024Regulating Sustainability Reporting in Europe: De Jure Harmonisation or De Facto Standardisation?38 cited
  • 2009Accounting Harmonization and Compliance in Applying IASB Standards: An Empirical Survey about the First Time Adoption of IAS 7 by Italian Listed Groups36 cited
  • 2011The Measurement of Comparability in Accounting Research33 cited
  • 1992Measuring International Harmonization and Standardization: A Reply26 cited
  • 2009The interrelationship between corporate income tax and corporate social responsibility20 cited
  • 2011Convergência de fato ou de direito? A influência do sistema jurídico na aceitação das normas internacionais para pequenas e médias empresas19 cited
  • 2006Harmonization of Accounting Measurement Practices in South Asia

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18 cited