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Volumn 35, Issue 3, 2000, Pages 355-397

The determination of a group for accounting purposes in the UK, Poland, and the Czech Republic in a supranational context

Author keywords

Czech Republic; Groups; Poland; United Kingdom

Indexed keywords


EID: 15844370559     PISSN: 10944060     EISSN: None     Source Type: Journal    
DOI: 10.1016/s0020-7063(00)00062-5     Document Type: Article
Times cited : (6)

References (12)
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  • 4
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    • Alexander, D.1
  • 5
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    • Alexander, David and Simon Archer. 1995. "Eastern Europe: Overview." In Alexander, David and Simon Archer, eds. "European Accounting Guide," 2nd edn. New York: Harcourt Brace and Company, pp. 1371-1377.
    • (1995) "European Accounting Guide," 2nd edn. , pp. 1371-1377
    • Alexander, D.1    Archer, S.2
  • 7
    • 84866376218 scopus 로고
    • Accounting in transition in the transitional economy
    • Bailey, Derek. 1995. "Accounting in Transition in the Transitional Economy." European Accounting Review, 4(4): 595-623.
    • (1995) European Accounting Review , vol.4 , Issue.4 , pp. 595-623
    • Bailey, D.1
  • 9
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    • Privatisation in Czechoslovakia and the EC harmonisation of financial reporting: A problem of matching
    • January
    • Craner, John. 1993. "Privatisation in Czechoslovakia and the EC Harmonisation of Financial Reporting: A Problem of Matching." European Business and Economic Development, 1(4) (January): 7-15.
    • (1993) European Business and Economic Development , vol.1 , Issue.4 , pp. 7-15
    • Craner, J.1
  • 10
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    • London: EBRD
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  • 11
    • 0001544479 scopus 로고    scopus 로고
    • An empirical analysis of the determinants of the extent of disclosure in annual reports of joint stock companies in the Czech Republic
    • Patton, James and Ivan Zelenka. 1997. "An Empirical Analysis of the Determinants of the Extent of Disclosure in Annual Reports of Joint Stock Companies in the Czech Republic." European Accounting Review, 6(4): 605-626.
    • (1997) European Accounting Review , vol.6 , Issue.4 , pp. 605-626
    • Patton, J.1    Zelenka, I.2
  • 12
    • 0001137536 scopus 로고    scopus 로고
    • Measurement of formal harmonisation in accounting: An exploratory study
    • Rahman, Asheq, Hector Perera, and Siva Ganeshanandam. 1996. "Measurement of Formal Harmonisation in Accounting: An Exploratory Study." Accounting and Business Research, 26(4): 325-339.
    • (1996) Accounting and Business Research , vol.26 , Issue.4 , pp. 325-339
    • Rahman, A.1    Perera, H.2    Ganeshanandam, S.3


* 이 정보는 Elsevier사의 SCOPUS DB에서 KISTI가 분석하여 추출한 것입니다.