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¿Convergencia de la regulación contable colombiana para las entidades de gobierno con las International Public Sector Accounting Standards (IPSAS)? Una medición de la armonización formal
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¿Convergencia de la regulación contable colombiana para las entidades de gobierno con las International Public Sector Accounting Standards (IPSAS)? Una medición de la armonización formal (2017)¿Convergencia de la regulación contable c…Public Financial Management Reforms: The Role of Ipsas in Latin‐America (2016)Public Financial Management R…Voluntary adoption of the consolidated financial statement and fair value accounting by italian local governments (2014)Voluntary adoption of the con…Governmental Financial Reporting of Heritage Assets From a User Needs Perspective (2014)Governmental Financial Report…The Role of Fair Value Accounting in Promoting Government Accountability (2012)The Role of Fair Value Accoun…Utilidad del modelo de valoración de las IPSAS para la rendición de cuentas de los gobiernos: la perspectiva de los OCEX (2011)Utilidad del modelo de valora…Measuring convergence of National Accounting Standards with International Financial Reporting Standards (2005)Measuring convergence of Nati…Measurement of formal harmonization progress: (2002)Measurement of formal harmoni…Evaluating the statistical significance of de facto accounting harmonization: a study of European global players (2000)Evaluating the statistical si…International harmony measures of accounting policy: comparative statistical properties (1998)International harmony measure…Clasificación y evolución internacional de los sistemas contables (1997)Clasificación y evolución int…An approach for measuring the degree of comparability of financial accounting information (1997)An approach for measuring the…Measurement of Formal Harmonisation in Accounting: An Exploratory Study (1996)Measurement of Formal Harmoni…A Statistical Model of International Accounting Harmonization (1996)A Statistical Model of Intern…The Measurement of Harmonisation and the Comparability of Financial Statement Items: Within-Country and Between-Country Effects (1995)The Measurement of Harmonisat…EC Accounting Harmonisation: An Empirical Study of Measurement Practices in France, Germany and the UK (1992)EC Accounting Harmonisation: …Measuring International Harmonization and Standardization (1990)Measuring International Harmo…Factors Influencing Voluntary Annual Report Disclosures By U.S., U.K. and Continental European Multinational Corporations (1995)Spontaneous Harmonization Effects of Culture and Market Forces on Accounting Disclosures Practices (1998)The market valuation of IAS versus US-GAAP accounting measures using Form 20-F reconciliations (1999)Impetus to the success of harmonization: the case of South Pacific Island nations (2003)Does Convergence of Accounting Standards Lead to the Convergence of Accounting Practices? 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(2018)Institutionalized Organizations: Formal Structure as Myth and Ceremony (1977)The Iron Cage Revisited: Institutional Isomorphism and Collective Rationality in Organizational Fields (1983)The Iron Caged Revisited : Institutional Isomorphism and Collective Rationality in Organizational Fields (1983)International Public Sector Accounting Standards (IPSASs): A systematic literature review and future research agenda (2020)IPSAS in Latin America: innovation, isomorphism or rhetoric? (2020)The future of public sector accounting research. A polyphonic debate (2022)Country Effects and Sector Effects on the Harmonization of Accounting Policy Choice (2007)Research, Standard Setting, and Global Financial Reporting (2007)Trends in research on international accounting harmonization (2007)
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References

  • 1990Measuring International Harmonization and Standardization243 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
  • 2016Public Financial Management Reforms: The Role of Ipsas in Latin‐America116 cited
  • 2005Measuring convergence of National Accounting Standards with International Financial Reporting Standards113 cited
  • 2002Measurement of formal harmonization progress:84 cited
  • 1997An approach for measuring the degree of comparability of financial accounting information63 cited
  • 1996A Statistical Model of International Accounting Harmonization58 cited
  • 1996Measurement of Formal Harmonisation in Accounting: An Exploratory Study55 cited
  • 2014Governmental Financial Reporting of Heritage Assets From a User Needs Perspective53 cited
  • 1998International harmony measures of accounting policy: comparative statistical properties36 cited
  • 2012The Role of Fair Value Accounting in Promoting Government Accountability30 cited
  • 1997Clasificación y evolución internacional de los sistemas contables

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29 cited
  • 2011Utilidad del modelo de valoración de las IPSAS para la rendición de cuentas de los gobiernos: la perspectiva de los OCEX22 cited
  • 2014Voluntary adoption of the consolidated financial statement and fair value accounting by italian local governments15 cited
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