메뉴 건너뛰기




Volumn 9, Issue 3, 2000, Pages 349-369

Evaluating the statistical significance of de facto accounting harmonization: a study of European global players

Author keywords

[No Author keywords available]

Indexed keywords


EID: 8744302321     PISSN: 09638180     EISSN: 14684497     Source Type: Journal    
DOI: 10.1080/09638180020017113     Document Type: Article
Times cited : (53)

References (30)
  • 1
    • 0002168658 scopus 로고
    • The measurement of harmonisation and the comparability of financial statement items: within-country and between-country effects
    • 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 (98): 67–80.
    • (1995) Accounting and Business Research , vol.25 , Issue.98 , pp. 67-80
    • Archer, S.1    Delvaille, P.2    McLeay, S.3
  • 2
    • 0008708681 scopus 로고    scopus 로고
    • A statistical model of international accounting harmonization
    • Archer, S., Delvaille, P., and McLeay, S., 1996. A statistical model of international accounting harmonization. Abacus, 32 (1): 1–29.
    • (1996) Abacus , vol.32 , Issue.1 , pp. 1-29
    • Archer, S.1    Delvaille, P.2    McLeay, S.3
  • 4
    • 84949160902 scopus 로고
    • EC accounting harmonisation: an empirical study of measurement practices in France, Germany and UK
    • Emenyonu, E. N., and Gray, S. J., 1992. EC accounting harmonisation: an empirical study of measurement practices in France, Germany and UK. Accounting and Business Research, 23 (89): 49–58.
    • (1992) Accounting and Business Research , vol.23 , Issue.89 , pp. 49-58
    • Emenyonu, E.N.1    Gray, S.J.2
  • 8
    • 84878161054 scopus 로고
    • European Union accounting harmonization: the case of leased assets in the United Kingdom and Germany
    • Garrod, N., and Sieringhaus, I., 1995. European Union accounting harmonization: the case of leased assets in the United Kingdom and Germany. European Accounting Review, 4 (1): 155–164.
    • (1995) European Accounting Review , vol.4 , Issue.1 , pp. 155-164
    • Garrod, N.1    Sieringhaus, I.2
  • 9
    • 0004296209 scopus 로고    scopus 로고
    • Englewood Cliffs, NJ: Prentice-Hall
    • Greene, W. H., 1997. Econometric Analysis, Englewood Cliffs, NJ: Prentice-Hall.
    • (1997) Econometric Analysis
    • Greene, W.H.1
  • 10
    • 80052529936 scopus 로고
    • Harmonisation of accounting measurement practices in the European Community
    • Herrmann, D., and Thomas, W., 1995. Harmonisation of accounting measurement practices in the European Community. Accounting and Business Research, 25 (100): 253–265.
    • (1995) Accounting and Business Research , vol.25 , Issue.100 , pp. 253-265
    • Herrmann, D.1    Thomas, W.2
  • 12
    • 0008708684 scopus 로고    scopus 로고
    • An approach for measuring the degree of comparability of financial accounting information
    • Krisement, V., 1997. An approach for measuring the degree of comparability of financial accounting information. European Accounting Review, 6 (3): 465–485.
    • (1997) European Accounting Review , vol.6 , Issue.3 , pp. 465-485
    • Krisement, V.1
  • 16
    • 0000561981 scopus 로고
    • A survey of research of financial reporting in a transnational context
    • Meek, G. K., and Saudagaran, S. M., 1990. A survey of research of financial reporting in a transnational context. Journal of Accounting Literature, 9: 145–182.
    • (1990) Journal of Accounting Literature , vol.9 , pp. 145-182
    • Meek, G.K.1    Saudagaran, S.M.2
  • 18
    • 0007114734 scopus 로고
    • An empirical investigation of international accounting principles: a comment
    • Spring
    • Nobes, C. W., 1981. An empirical investigation of international accounting principles: a comment. Journal of Accounting Research, Spring: 268–280.
    • (1981) Journal of Accounting Research , pp. 268-280
    • Nobes, C.W.1
  • 22
    • 0001137536 scopus 로고    scopus 로고
    • Measurement of formal harmonisation in accounting: an exploratory study
    • Rahman, A., Perera, H., and Ganeshanandam, S., 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
  • 24
    • 84984117453 scopus 로고
    • Measuring international harmonization and standardization
    • Tay, J. S. W., and Parker, R. H., 1990. Measuring international harmonization and standardization. Abacus, 26 (1): 71–88.
    • (1990) Abacus , vol.26 , Issue.1 , pp. 71-88
    • Tay, J.S.W.1    Parker, R.H.2
  • 25
    • 84984117839 scopus 로고
    • Measuring international harmonization and standardization: a reply
    • Tay, J. S. W., and Parker, R. H., 1992. Measuring international harmonization and standardization: a reply. Abacus, 28 (2): 217–220.
    • (1992) Abacus , vol.28 , Issue.2 , pp. 217-220
    • Tay, J.S.W.1    Parker, R.H.2
  • 26
    • 0041712993 scopus 로고
    • The harmonization of accounting within the EU: problems, perspectives and strategies
    • Thorell, P., and Whittington, G., 1994. The harmonization of accounting within the EU: problems, perspectives and strategies. European Accounting Review, 2: 215–239.
    • (1994) European Accounting Review , vol.2 , pp. 215-239
    • Thorell, P.1    Whittington, G.2
  • 27
    • 0003098179 scopus 로고
    • Measuring harmonisation of financial reporting practice
    • Van der Tas, L. G., 1988. Measuring harmonisation of financial reporting practice. Accounting and Business Research, 18 (70): 157–169.
    • (1988) Accounting and Business Research , vol.18 , Issue.70 , pp. 157-169
    • Van der Tas, L.G.1
  • 28
    • 0040153385 scopus 로고
    • Evidence of EC financial reporting practice harmonization
    • Van der Tas, L. G., 1992a. Evidence of EC financial reporting practice harmonization. European Accounting Review, 1 (1): 69–104.
    • (1992) European Accounting Review , vol.1 , Issue.1 , pp. 69-104
    • Van der Tas, L.G.1
  • 29
    • 84984135187 scopus 로고
    • Measuring international harmonization and standardization: a comment
    • Van der Tas, L. G., 1992b. Measuring international harmonization and standardization: a comment. Abacus, 28 (2): 211–216.
    • (1992) Abacus , vol.28 , Issue.2 , pp. 211-216
    • Van der Tas, L.G.1
  • 30
    • 84984100078 scopus 로고
    • Harmonization of accounting in France and Britain: some evidence
    • Wallon, P., 1992. Harmonization of accounting in France and Britain: some evidence. Abacus, 28 (2): 186–199.
    • (1992) Abacus , vol.28 , Issue.2 , pp. 186-199
    • Wallon, P.1


* 이 정보는 Elsevier사의 SCOPUS DB에서 KISTI가 분석하여 추출한 것입니다.