IDEAS home Printed from https://ideas.repec.org/a/bla/ausact/v8y1998i16p24-32.html
   My bibliography  Save this article

Measuring the Degree of International Harmony in Selected Accounting Measurement Practices

Author

Listed:
  • EMMANUEL N. EMENYONU
  • AJAY ADHIKARI

Abstract

No abstract is available for this item.

Suggested Citation

  • Emmanuel N. Emenyonu & Ajay Adhikari, 1998. "Measuring the Degree of International Harmony in Selected Accounting Measurement Practices," Australian Accounting Review, CPA Australia, vol. 8(16), pages 24-32, November.
    • Handle: RePEc:bla:ausact:v:8:y:1998:i:16:p:24-32
    as

    Download full text from publisher

    File URL: http://hdl.handle.net/10.1111/j.1835-2561.1998.tb00086.x
    Download Restriction: Access to full text is restricted to subscribers.
    ---><---

    As the access to this document is restricted, you may want to search for a different version of it.

    References listed on IDEAS

    as
    1. Christian Hoarau, 1995. "International accounting harmonization," European Accounting Review, Taylor & Francis Journals, vol. 4(2), pages 217-233.
    Full references (including those not matched with items on IDEAS)

    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as


    Cited by:

    1. Sally Aisbitt, 2001. "Measurement of harmony of financial reporting within and between countries: the case of the Nordic countries," European Accounting Review, Taylor & Francis Journals, vol. 10(1), pages 51-72.
    2. Muhammad Jahangir Ali, 2006. "Disclosure harmonization of accounting practices: the case for South Asia," Asian Review of Accounting, Emerald Group Publishing, vol. 14(1), pages 168-186, July.
    3. Nourhene Guellim & Mohamed Ali Omri, 2016. "Accounting Harmonization in Arab Maghreb," International Journal of Academic Research in Business and Social Sciences, Human Resource Management Academic Research Society, International Journal of Academic Research in Business and Social Sciences, vol. 6(11), pages 614-630, November.
    4. Ann Tarca, 1998. "The Measurement of International Harmonisation in Financial Reporting," Australian Accounting Review, CPA Australia, vol. 8(15), pages 13-20, May.

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. STOLOWY, Herve & HALLER, Axel & KLOCKHAUS, Volker, 1999. "Accounting for brands in IAS 38 of IASC (intangible assets) compared with French and German practices : an illustration of the difficulty of international harmonization," HEC Research Papers Series 675, HEC Paris.
    2. B. Lee & Soo Seo, 2010. "Reforms in the Korean Financial Reporting Systems and Earnings Quality," Asia-Pacific Financial Markets, Springer;Japanese Association of Financial Economics and Engineering, vol. 17(1), pages 51-61, March.
    3. Axel Haller, 2002. "Financial accounting developments in the European Union: past events and future prospects," European Accounting Review, Taylor & Francis Journals, vol. 11(1), pages 153-190.
    4. Jordi Perramon & Oriol Amat, 2006. "IFRS introduction and its effect on listed companies in Spain," Economics Working Papers 975, Department of Economics and Business, Universitat Pompeu Fabra.
    5. Adela Deaconu & Dan Dacian Cuzdriorean, 2016. "Accounting and the state in post-communist Romania," African Journal of Accounting, Auditing and Finance, Inderscience Enterprises Ltd, vol. 5(1), pages 59-93.
    6. Elad, Charles, 2015. "The Development of Accounting in the Franc Zone Countries in Africa," The International Journal of Accounting, Elsevier, vol. 50(1), pages 75-100.
    7. Hanne Böckem & Anne d’Arcy, 1999. "Evolution of (International) Accounting Systems Critical Assessment of the Environmental Determinism Theory with an Application to Tax Influences," Schmalenbach Journal of Business Research, Springer, vol. 51(1), pages 60-76, January.
    8. repec:idb:brikps:197 is not listed on IDEAS
    9. d'Arcy, Anne, 2001. "Accounting classification and the international harmonisation debate -- an empirical investigation," Accounting, Organizations and Society, Elsevier, vol. 26(4-5), pages 327-349.
    10. Deaconu Adela, 2011. "Principles- And Rules-Based Accounting Debate. Implications For An Emergent Country," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, vol. 1(1), pages 602-608, July.
    11. Lefebvre, C., 2001. "International accounting and comparative financial reporting: selected essays of Christopher Nobes: by Christopher W. Nobes, Edward Elgar, Cheltenham, Glos UK, Northampton, MA, USA, 1999, xvi+240 pp. ," The International Journal of Accounting, Elsevier, vol. 36(2), pages 255-258, May.
    12. Elena Barbu & C. Richard Baker, 2009. "L'application des normes IAS/IFRS dans l'Union Européenne : Outil de gouvernance d'entreprise ou de gouvernance mondiale ?," Post-Print halshs-00459791, HAL.
    13. Didier Bensadon, 2016. "L'Union européenne face aux normes internationales de reporting financier (IFRS) : une mise en perspective historique," Post-Print hal-02284378, HAL.
    14. R. H. Parker, 2001. "European languages of account," European Accounting Review, Taylor & Francis Journals, vol. 10(1), pages 133-147.
    15. Jannis Bischof & Holger Daske, 2016. "Interpreting the European Union’s IFRS Endorsement Criteria: The Case of IFRS 9," Accounting in Europe, Taylor & Francis Journals, vol. 13(2), pages 129-168, May.
    16. Gregory Heem, 2007. "International accounting standardization : the institutional legitimacy of a private standards setters," Post-Print halshs-00856207, HAL.
    17. Karim, Rifaat Ahmed Abdel, 2001. "International accounting harmonization, banking regulation, and Islamic banks," The International Journal of Accounting, Elsevier, vol. 36(2), pages 169-193, May.
    18. Maradona, Agus Fredy & Chand, Parmod, 2018. "The Pathway of Transition to International Financial Reporting Standards (IFRS) in Developing Countries: Evidence from Indonesia," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 30(C), pages 57-68.
    19. Dirk Simons, 2002. "Der Einfluss eines Aktivierungswahlrechtes für Entwicklungskosten auf Beteiligungsentscheidungen," Schmalenbach Journal of Business Research, Springer, vol. 54(8), pages 743-761, December.
    20. Baker C. Richard & Yuri Biondi & Qiusheng Zhang, 2009. "Résistance Et Confusion Dans L'Harmonization Des Normes Comptables Internationales : L'Approche Chinoise Aux Fusions Et Acquistions," Post-Print halshs-00458944, HAL.

    More about this item

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:bla:ausact:v:8:y:1998:i:16:p:24-32. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Wiley Content Delivery (email available below). General contact details of provider: http://www.blackwellpublishing.com/journal.asp?ref=1035-6908 .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.