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Volumn 29, Issue 2, 2004, Pages 201-206

Accounting classification and the international harmonisation debate: A reply to a comment

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EID: 0344082042     PISSN: 03613682     EISSN: None     Source Type: Journal    
DOI: 10.1016/j.aos.2003.10.001     Document Type: Article
Times cited : (8)

References (15)
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    • Crasswell, A.1
  • 3
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    • Dissertation. Frankfurt: Peter Lang
    • d'Arcy, A. (1999). Gibt es eine anglo-amerikanische oder eine kontinentaleuropäische Rechnungslegung?-Klassen nationaler Rechnungslegungssysteme zwischen Politik und empirischer Überprüfbarkeit. Dissertation. Frankfurt: Peter Lang.
    • (1999)
    • d'Arcy, A.1
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    • The degree of determination of national accounting systems-an empirical investigation
    • d'Arcy A. The degree of determination of national accounting systems-an empirical investigation Schmalenbach Business Review 53 2000 45-67
    • (2000) Schmalenbach Business Review , vol.53 , pp. 45-67
    • d'Arcy, A.1
  • 5
    • 0035343481 scopus 로고    scopus 로고
    • Accounting classification and the international harmonisation debate-an empirical investigation
    • d'Arcy A. Accounting classification and the international harmonisation debate-an empirical investigation Accounting Organizations and Society 26 2001 327-349
    • (2001) Accounting Organizations and Society , vol.26 , pp. 327-349
    • d'Arcy, A.1
  • 7
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    • A typology of international accounting principles and policies
    • Goodrich P.S. A typology of international accounting principles and policies AUTA Review 14 1982 37-61
    • (1982) AUTA Review , vol.14 , pp. 37-61
    • Goodrich, P.S.1
  • 8
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    • Multidimensional scaling by optimizing goodness-of-fit to a nonmetric hypothesis
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    • (1964) Psychometrika , vol.29 , pp. 1-27
    • Kruskal, J.B.1
  • 9
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    • The impact of disclosure and measurement practices on international accounting classification
    • Nair R.D. Frank W.G. The impact of disclosure and measurement practices on international accounting classification Accounting Review 55 1980 426-450
    • (1980) Accounting Review , vol.55 , pp. 426-450
    • Nair, R.D.1    Frank, W.G.2
  • 10
    • 0007114734 scopus 로고
    • An empirical analysis of international accounting principles: A comment
    • Nobes C.W. An empirical analysis of international accounting principles: a comment Journal of Accounting Research 19 1981 268-270
    • (1981) Journal of Accounting Research , vol.19 , pp. 268-270
    • Nobes, C.W.1
  • 11
    • 84921538216 scopus 로고
    • A judgemental international classification of financial reporting practices
    • Nobes C.W. A judgemental international classification of financial reporting practices Journal of Business, Finance and Accounting 10 1983 1-19
    • (1983) Journal of Business, Finance and Accounting , vol.10 , pp. 1-19
    • Nobes, C.W.1
  • 12
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    • Classification of national systems of financial accounting
    • Nobes C.W. Matatko J. Classification of national systems of financial accounting AUTA Review 12 1980 57-78
    • (1980) AUTA Review , vol.12 , pp. 57-78
    • Nobes, C.W.1    Matatko, J.2
  • 13
    • 0007055288 scopus 로고
    • A reference matrix
    • D. Ordelheide, & KPMG (Eds.), Basingstoke: McMillan
    • Ordelheide, D., & Semler, A. (1995). A reference matrix. In D. Ordelheide, & KPMG (Eds.), Transnational accounting (TRANSACC) (pp. 1-67). Basingstoke: McMillan.
    • (1995) Transnational Accounting (TRANSACC) , pp. 1-67
    • Ordelheide, D.1    Semler, A.2
  • 15
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    • The very idea of classification in international accounting
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* 이 정보는 Elsevier사의 SCOPUS DB에서 KISTI가 분석하여 추출한 것입니다.