IDEAS home Printed from https://ideas.repec.org/a/eee/aosoci/v29y2004i2p201-206.html
   My bibliography  Save this article

Accounting classification and the international harmonisation debate: a reply to a comment

Author

Listed:
  • d'Arcy, Anne

Abstract

No abstract is available for this item.

Suggested Citation

  • d'Arcy, Anne, 2004. "Accounting classification and the international harmonisation debate: a reply to a comment," Accounting, Organizations and Society, Elsevier, vol. 29(2), pages 201-206, February.
    • Handle: RePEc:eee:aosoci:v:29:y:2004:i:2:p:201-206
    as

    Download full text from publisher

    File URL: http://www.sciencedirect.com/science/article/pii/S0361-3682(03)00065-5
    Download Restriction: Full text for ScienceDirect subscribers only
    ---><---

    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. Roberts, Alan, 1995. "The very idea of classification in international accounting," Accounting, Organizations and Society, Elsevier, vol. 20(7-8), pages 639-664.
    2. 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.
    3. J. Kruskal, 1964. "Multidimensional scaling by optimizing goodness of fit to a nonmetric hypothesis," Psychometrika, Springer;The Psychometric Society, vol. 29(1), pages 1-27, March.
    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. Christophe Belleval & Carine Boiteau, 2006. "The implementing of IFRS standards by french firms studied from the perspective of performative language theories [Une interprétation de l'influence potentielle des normes IFRS sur les entreprises ," Post-Print halshs-00558427, HAL.

    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. Tyrrall, David & Woodward, David & Rakhimbekova, Almagoul, 2007. "The relevance of International Financial Reporting Standards to a developing country: Evidence from Kazakhstan," The International Journal of Accounting, Elsevier, vol. 42(1), pages 82-110.
    2. Nobes, Christopher, 2018. "Lessons from misclassification in international accounting," The British Accounting Review, Elsevier, vol. 50(3), pages 239-254.
    3. 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.
    4. Nobes, Christopher, 2004. "On accounting classification and the international harmonisation debate," Accounting, Organizations and Society, Elsevier, vol. 29(2), pages 189-200, February.
    5. Hellmann, Andreas & Perera, Hector & Patel, Chris, 2013. "Continental European accounting model and accounting modernization in Germany," Advances in accounting, Elsevier, vol. 29(1), pages 124-133.
    6. Elad, Charles & Shah, Neeta & Agyeman, Charles, 2023. "Accounting classification in the era of International Financial Reporting Standards: The case of Africa," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 51(C).
    7. Roger Shepard, 1974. "Representation of structure in similarity data: Problems and prospects," Psychometrika, Springer;The Psychometric Society, vol. 39(4), pages 373-421, December.
    8. Giovanna Boccuzzo & Licia Maron, 2017. "Proposal of a composite indicator of job quality based on a measure of weighted distances," Quality & Quantity: International Journal of Methodology, Springer, vol. 51(5), pages 2357-2374, September.
    9. Jong-Seok Lee & Dan Zhu, 2012. "Shilling Attack Detection---A New Approach for a Trustworthy Recommender System," INFORMS Journal on Computing, INFORMS, vol. 24(1), pages 117-131, February.
    10. Ján Kulfan & Lenka Sarvašová & Michal Parák & Marek Dzurenko & Peter Zach, 2018. "Can late flushing trees avoid attack by moth larvae in temperate forests?," Plant Protection Science, Czech Academy of Agricultural Sciences, vol. 54(4), pages 272-283.
    11. Ma, Jie & Tse, Ying Kei & Wang, Xiaojun & Zhang, Minhao, 2019. "Examining customer perception and behaviour through social media research – An empirical study of the United Airlines overbooking crisis," Transportation Research Part E: Logistics and Transportation Review, Elsevier, vol. 127(C), pages 192-205.
    12. Muñoz-Mas, Rafael & Vezza, Paolo & Alcaraz-Hernández, Juan Diego & Martínez-Capel, Francisco, 2016. "Risk of invasion predicted with support vector machines: A case study on northern pike (Esox Lucius, L.) and bleak (Alburnus alburnus, L.)," Ecological Modelling, Elsevier, vol. 342(C), pages 123-134.
    13. Ivan Mihál & Eva Luptáková & Martin Pavlík, 2021. "Wood-inhabiting macromycete communities in spruce stands on former agricultural land," Journal of Forest Science, Czech Academy of Agricultural Sciences, vol. 67(2), pages 51-65.
    14. Venera Tomaselli, 1996. "Multivariate statistical techniques and sociological research," Quality & Quantity: International Journal of Methodology, Springer, vol. 30(3), pages 253-276, August.
    15. Simensen, Trond & Halvorsen, Rune & Erikstad, Lars, 2018. "Methods for landscape characterisation and mapping: A systematic review," Land Use Policy, Elsevier, vol. 75(C), pages 557-569.
    16. Marie Diekmann & Ludwig Theuvsen, 2019. "Value structures determining community supported agriculture: insights from Germany," Agriculture and Human Values, Springer;The Agriculture, Food, & Human Values Society (AFHVS), vol. 36(4), pages 733-746, December.
    17. Bijmolt, T.H.A. & Wedel, M., 1996. "A Monte Carlo Evaluation of Maximum Likelihood Multidimensional Scaling Methods," Other publications TiSEM f72cc9d8-f370-43aa-a224-4, Tilburg University, School of Economics and Management.
    18. Jarmila Horváthová & Martina Mokrišová & Mária Vrábliková, 2021. "Benchmarking—A Way of Finding Risk Factors in Business Performance," JRFM, MDPI, vol. 14(5), pages 1-17, May.
    19. Shiau, Wen-Lung & Dwivedi, Yogesh K. & Yang, Han Suan, 2017. "Co-citation and cluster analyses of extant literature on social networks," International Journal of Information Management, Elsevier, vol. 37(5), pages 390-399.
    20. Roderick McDonald, 1976. "A note on monotone polygons fitted to bivariate data," Psychometrika, Springer;The Psychometric Society, vol. 41(4), pages 543-546, December.

    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:eee:aosoci:v:29:y:2004:i:2:p:201-206. 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: Catherine Liu (email available below). General contact details of provider: http://www.elsevier.com/locate/aos .

    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.