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International Harmonisation: He Who Pays the Piper Calls the Tune

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  • Bryan Howieson

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  • Bryan Howieson, 1998. "International Harmonisation: He Who Pays the Piper Calls the Tune," Australian Accounting Review, CPA Australia, vol. 8(15), pages 3-12, May.
    • Handle: RePEc:bla:ausact:v:8:y:1998:i:15:p:3-12
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    File URL: http://hdl.handle.net/10.1111/j.1835-2561.1998.tb00073.x
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    References listed on IDEAS

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    1. Richard Humphry, 1997. "The Competitive Imperative of Harmonisation with International Accounting Standards," Australian Accounting Review, CPA Australia, vol. 7(14), pages 27-29, October.
    2. Philip Brown & Greg Clinch, 1998. "Global Harmonisation of Accounting Standards: What Research into Capital Markets Tells Us," Australian Accounting Review, CPA Australia, vol. 8(15), pages 21-29, May.
    3. Shahrokh M Saudagaran, 1988. "An Empirical Study of Selected Factors Influencing the Decision to List on Foreign Stock Exchanges," Journal of International Business Studies, Palgrave Macmillan;Academy of International Business, vol. 19(1), pages 101-127, March.
    4. Chan, Kam C. & Seow, Gim S., 1996. "The association between stock returns and foreign GAAP earnings versus earnings adjusted to U.S. GAAP," Journal of Accounting and Economics, Elsevier, vol. 21(1), pages 139-158, February.
    5. Malcolm C. Miller & Ken Leo, 1997. "The Downside of Harmonisation Haste: The Equity Accounting Experience," Australian Accounting Review, CPA Australia, vol. 7(14), pages 2-15, October.
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    Cited by:

    1. Bryan Howieson & Ian Langfield-Smith, 2003. "The FRC AND Accounting Standard-Setting: Should I Still Call Australia Home?," Australian Accounting Review, CPA Australia, vol. 13(29), pages 17-26, March.

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