메뉴 건너뛰기




Volumn 7, Issue 2, 1998, Pages 323-330

The future shape of harmonization: some responses

Author keywords

[No Author keywords available]

Indexed keywords


EID: 0012683604     PISSN: 09638180     EISSN: 14684497     Source Type: Journal    
DOI: 10.1080/096381898336510     Document Type: Article
Times cited : (17)

References (14)
  • 1
    • 85044246596 scopus 로고
    • Sarasota, FL: American Accounting Association
    • AAA. 1977. Accounting Review, Supplement to Vol. 52, Sarasota, FL: American Accounting Association.
    • (1977) Accounting Review, Supplement to Vol. 52
  • 2
    • 85044214430 scopus 로고    scopus 로고
    • The future shape of harmonization: a reply
    • Cairns, D., 1997. The future shape of harmonization: a reply. European Accounting Review, 6 (2): 305–348.
    • (1997) European Accounting Review , vol.6 , Issue.2 , pp. 305-348
    • Cairns, D.1
  • 3
    • 0001599433 scopus 로고
    • External environment, culture, and accounting practice: a preliminary test of a general model of international accounting development
    • Doupnik, T. S., and Salter, S. B., 1995. External environment, culture, and accounting practice: a preliminary test of a general model of international accounting development. International Journal of Accounting, 30 (3): 189–207.
    • (1995) International Journal of Accounting , vol.30 , Issue.3 , pp. 189-207
    • Doupnik, T.S.1    Salter, S.B.2
  • 4
    • 0002372236 scopus 로고    scopus 로고
    • The future shape of harmonization: the EU versus the IASC versus the SEC
    • Flower, J., 1997. The future shape of harmonization: the EU versus the IASC versus the SEC. European Accounting Review, 6 (2): 281–303.
    • (1997) European Accounting Review , vol.6 , Issue.2 , pp. 281-303
    • Flower, J.1
  • 5
    • 0000121064 scopus 로고
    • An empirical analysis of international accounting principles
    • Autumn
    • Frank, W. G., 1979. An empirical analysis of international accounting principles. Journal of Accounting Research, Autumn: 593–605.
    • (1979) Journal of Accounting Research , pp. 593-605
    • Frank, W.G.1
  • 6
    • 0007010046 scopus 로고
    • Some variations in accounting practices in England, France, Germany and the US
    • Autumn, reprinted in
    • Hatfield, H. R., 1911. Some variations in accounting practices in England, France, Germany and the US. Journal of Accounting Research, 1966 Autumn: 169–182. reprinted in
    • (1911) Journal of Accounting Research , vol.1966 , pp. 169-182
    • Hatfield, H.R.1
  • 7
    • 0010789835 scopus 로고    scopus 로고
    • Accounting and taxation in Europe–a comparative overview
    • Supplement
    • Hoogendoorn, M., 1996. Accounting and taxation in Europe–a comparative overview. European Accounting Review, 5: 783–794. Supplement
    • (1996) European Accounting Review , vol.5 , pp. 783-794
    • Hoogendoorn, M.1
  • 9
    • 0001666636 scopus 로고
    • The impact of disclosure and measurement practices on international accounting classifications
    • July, and
    • Nair, R. D., and Frank, W. G., 1980. The impact of disclosure and measurement practices on international accounting classifications. Accounting Review, July: 426–450.
    • (1980) Accounting Review , pp. 426-450
    • Nair, R.D.1    Frank, W.G.2
  • 10
    • 84921538216 scopus 로고
    • A judgemental international classification of financial reporting practices
    • Notes, C. W., 1983. A judgemental international classification of financial reporting practices. Journal of Business Finance and Accounting, 10 (1): 1–19.
    • (1983) Journal of Business Finance and Accounting , vol.10 , Issue.1 , pp. 1-19
    • Notes, C.W.1
  • 12
    • 85044199174 scopus 로고
    • London: Financial Times Business Information
    • Notes, C. W., 1995. German Accounting Explained, 43London: Financial Times Business Information.
    • (1995) German Accounting Explained , pp. 43
    • Notes, C.W.1
  • 13
    • 0000197690 scopus 로고
    • The very idea of classification in international accounting
    • Roberts, A., 1995. The very idea of classification in international accounting. Accounting, Organizations and Society, 20: 639–664.
    • (1995) Accounting, Organizations and Society , vol.20 , pp. 639-664
    • Roberts, A.1


* 이 정보는 Elsevier사의 SCOPUS DB에서 KISTI가 분석하여 추출한 것입니다.