International accounting harmonization and the major developed stock market countries: An empirical study

International Journal of Accounting

Volumn 31, Issue 3, 1996, Pages 269-279

  Emenyonu, Emmanuel N ^b   Gray, Sidney J ^a  

^a UNIVERSITY OF WARWICK   (United Kingdom)

^b NONE

Author keywords

Harmonization; International; Measurement

Indexed keywords

EID: 0011970217     PISSN: 10944060     EISSN: None     Source Type: Journal    
DOI: 10.1016/s0020-7063(96)90020-5     Document Type: Article

References (8)

1. Carey, J.L. 1970. "How can Barriers Against International Accounting be Eliminated?" The International Journal of Accounting, 6(1): 53-58.
2. Chevalier, G. 1977. "Should Accounting Practices be Universal?" CA Magazine, (July).
3. Doupnik S. and M.E. Taylor. 1985. "An Empirical Investigation of the Observance of IASC Standards in Western Europe," Management International Review, Vol. 2 (Spring).
4. Evans, T.G. and M.E. Taylor. 1982. "Bottom-line Compliance with the IASC: A Comparative Analysis," The International Journal of Accounting, 18(1): 115-128.
5. Fantl, I.L. 1971. "Case Against International Uniformity," Management Accounting, (May).
6. Federation des Experts Comptables European. 1989. European Survey of Published Financial Statements in the Context of the Fourth Directive. Brussels: FEE.
7. Federation des Experts Comptables European. 1991. European Survey of Published Accounts. Brussels: FEE/Routledge.
8. Gray S.J. 1984. (with L.B. McSweeney and J.C. Shaw). Information Disclosure and the Multinational Corporation. Chichester: Wiley.