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Harmonization of accounting standards A view from the European community

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  • K. Van Hulle

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  • K. Van Hulle, 1992. "Harmonization of accounting standards A view from the European community," European Accounting Review, Taylor & Francis Journals, vol. 1(1), pages 161-172.
    • Handle: RePEc:taf:euract:v:1:y:1992:i:1:p:161-172
    DOI: 10.1080/09638189200000009
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    Cited by:

    1. Denis Cormier & Michel Magnan & Bernard Morard, 2000. "The contractual and value relevance of reported earnings in a dividend-focused environment," European Accounting Review, Taylor & Francis Journals, vol. 9(3), pages 387-417.
    2. Matthias Reeh Michael & Molina Roa Nelson Andrés, 2013. "La crisis del concepto prudencia a causa del tránsito de las normas nacionales austriacas de información financiera a las normas internacionales," Contaduría y Administración, Accounting and Management, vol. 58(2), pages 91-112, abril-jun.
    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. Henselmann, Klaus, 2021. "The Fourth Accounting Directive and Member State Options for Single Accounts," EconStor Preprints 248387, ZBW - Leibniz Information Centre for Economics.
    5. Gabi Ebbers & Arnaldo Stuart Mcleay, 1997. "Acccounting and Volksgeist – Teritorial Claims on Accounting Regulation," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 1(1), pages 67-84, March.
    6. Saudagaran, Shahrokh M. & Diga, Joselito G., 2000. "The Institutional Environment of Financial Reporting Regulation in ASEAN," The International Journal of Accounting, Elsevier, vol. 35(1), pages 1-26, March.
    7. Mari Paananen & Annelies Renders & Marita Blomkvist, 2016. "Causes and Consequences of Improvements in the Information Environment for Swedish Small and Mid-Sized Firms," Accounting in Europe, Taylor & Francis Journals, vol. 13(1), pages 21-42, April.
    8. Vera Krisement, 1998. "An approach for measuring the degree of comparability of financial accounting information," European Accounting Review, Taylor & Francis Journals, vol. 6(3), pages 465-485.

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