Informacion exigida por las bolsas de valores: Analisis empirico de la armonizacion internacional

Revista Espanola de Financiacion y Contabilidad

Volumn 26, Issue 86, 1996, Pages 35-56

  Gadea, José Antonio Laínez ^a   Gastón, Susana Callao ^a   Jarne, José Ignacio ^a  

^a UNIVERSITY OF ZARAGOZA   (Spain)

Author keywords

[No Author keywords available]

Indexed keywords

EID: 77953637029     PISSN: 02102412     EISSN: 02102412     Source Type: Journal    
DOI: None     Document Type: Article

References (14)

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3. CHOI, F.: Handbook of International Accounting, J. Wiley & Sons, Inc. New York, (1991),
4. DUNNING, J., and PEARCE, R.: «The nature and growth of MNEs», Incluido en Nobes C. and Parker, R., Cap. 18 (1991).
5. FREUND, W.: «Internationalizing stock markets», Journal of Accounting, Auditing and Finance, vol. 3, num. 1, pp. 73-77, 1988.
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7. INTERNATIONAL ORGANISATION OF SECURITIES COMMISSIONS (IOSCO): Comparative analysis of disclosure regimes, New York, 1991.
8. LAÍNEZ, J. A.: Comparabilidad internacional de la información financiera. Análisis y posición de la normativa española, Instituto de Contabilidad y Auditoría de Cuentas, Madrid, 1993.
9. MEEK, G., and SAUDAGARAN, S.: «A survey of research of financial reporting in a transnational context», XIII Congreso de la European Accounting Association, Budapest, 1990.
10. MUELLER, G.; GERNON, H., and MEEK, G.: Accounting. Aninternational perspective, Irwin, Inc., Boston, 1991.
11. NOBES, C., and PARKER, R.: Comparative international accounting, Prentice Hall International, Londres 1991.
12. SIEGEL, S., and CASTELLAN, J. N.: Nonparametric statistics for the behavioural sciences, McGraw Hill Book Co. Singapore, 1988.
13. SMITH, R.: «Integration of world financial markets -past, present and future», Incluido en Choi, F., Cap. 2 (1991).
14. VAN DER TAS, L. G.: «Evidence of the EC financial reporting practice harmonization: the case of deferred taxation», The European Accounting Review, vol. 1, num. 1, pp. 69-104, may 1992.