Accounting classification and the international harmonisation debate: a reply to a comment
Author
Abstract
Suggested Citation
Download full text from publisher
As the access to this document is restricted, you may want to search for a different version of it.
References listed on IDEAS
- Roberts, Alan, 1995. "The very idea of classification in international accounting," Accounting, Organizations and Society, Elsevier, vol. 20(7-8), pages 639-664.
- 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.
- 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.
Citations
Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
Cited by:
- 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.- 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.
- 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.
- 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.
- 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).
- Nobes, Christopher, 2018. "Lessons from misclassification in international accounting," The British Accounting Review, Elsevier, vol. 50(3), pages 239-254.
- Nobes, Christopher, 2004. "On accounting classification and the international harmonisation debate," Accounting, Organizations and Society, Elsevier, vol. 29(2), pages 189-200, February.
- Roger Shepard, 1974. "Representation of structure in similarity data: Problems and prospects," Psychometrika, Springer;The Psychometric Society, vol. 39(4), pages 373-421, December.
- 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.
- 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.
- 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.
- 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.
- 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.
- D. V. Pahan Prasada, 2013. "Domestic versus Multilateral Institutions in Bilateral Trade: A Comparative Gravity Analysis," International Economic Journal, Taylor & Francis Journals, vol. 27(1), pages 127-142, March.
- Malcolm Dow & Peter Willett & Roderick McDonald & Belver Griffith & Michael Greenacre & Peter Bryant & Daniel Wartenberg & Ove Frank, 1987. "Book reviews," Journal of Classification, Springer;The Classification Society, vol. 4(2), pages 245-278, September.
- Mark Davison, 1988. "A reformulation of the general Euclidean model for the external analysis of preference data," Psychometrika, Springer;The Psychometric Society, vol. 53(3), pages 305-320, September.
- Enrico di Bella & Matteo Corsi & Lucia Leporatti, 2015. "A Multi-indicator Approach for Smart Security Policy Making," Social Indicators Research: An International and Interdisciplinary Journal for Quality-of-Life Measurement, Springer, vol. 122(3), pages 653-675, July.
- Willem Heiser, 1991. "A generalized majorization method for least souares multidimensional scaling of pseudodistances that may be negative," Psychometrika, Springer;The Psychometric Society, vol. 56(1), pages 7-27, March.
- Pietro Lovaglio & Mario Mezzanzanica, 2013. "Classification of longitudinal career paths," Quality & Quantity: International Journal of Methodology, Springer, vol. 47(2), pages 989-1008, February.
- Geert Soete & Willem Heiser, 1993. "A latent class unfolding model for analyzing single stimulus preference ratings," Psychometrika, Springer;The Psychometric Society, vol. 58(4), pages 545-565, December.
- Luís Francisco Aguiar & Pedro C. Magalhães & Maria Joana Soares, 2010. "Synchronism in Electoral Cycles: How United are the United States?," NIPE Working Papers 17/2010, NIPE - Universidade do Minho.
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.