A unified approach to the measurement of international accounting harmony

Accounting and Business Research

Volumn 34, Issue 1, 2004, Pages 57-73

  Taplin, Ross H ^a  

^a MURDOCH UNIVERSITY   (Australia)

Author keywords

[No Author keywords available]

Indexed keywords

EID: 8744250494     PISSN: 00014788     EISSN: None     Source Type: Journal    
DOI: 10.1080/00014788.2004.9729951     Document Type: Article

References (12)

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2. Archer, S., Delvaille, P and McLeay, S. (1995). 'The measurement of harmonisation and the comparability of financial statement items: within-country and between country effects'. Accounting and Business Research, 25 (Spring):67-80.
3. Archer, S., Delvaille, P and McLeay, S. (1996). 'A statistical model of international accounting harmonization'. ABACUS, 32(1): 1-29.
4. Christiansen, M. (1995). 'Sampling problems and measurement issues in research accounting policy choices in Denmark' Paper presented at Harmonization Workshop. March, Copenhagen.
5. Herrmann, D. And Thomas, W. (1995). 'Harmonisation of accounting measurement practices in the European Community'. Accounting and Business Research, 25 (Autumn): 253-265.
6. McLeay, S., Neal, D. and Tollington, T. (1999). 'International standardisation and harmonisation: a new measurement technique'. Journal of International Financial Management and Accounting, 10(1): 42-70.
7. Morris, R.D. and Parker, R.H. (1998). 'International harmony measures of accounting policy: comparative statistical properties'. Accounting and Business Research, 29 (Winter):73-86.
8. Pierce, A. and Weetman, P. (2000). 'Measuring financial reporting harmony and harmonisation: perception versus reality'. The Irish Accounting Review, 7(2): 91-124.
9. Tas, L. G. van der, (1988). 'Measuring harmonisation of financial reporting practice'. Accounting and Business Research, 18 (Spring): 157-169.
10. Tas, L. G. van der, (1992). 'Measuring international harmonization and standardization: a comment'. ABACUS, 28(2): 211-216.
11. Tay, J. S. W. and Parker, R. H., (1990). 'Measuring international harmonization and standardization'. ABACUS, 26(1): 71-88.
12. Tay, J. S. W. and Parker, R. H., (1992). 'Measuring International Harmonization and Standardization: a reply'. ABACUS, 28(2): 217-220.