The Spanish accounting system and international accounting harmonization
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DOI: 10.1080/096381899336168
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References listed on IDEAS
- Leo van der Tas, 1992. "Evidence of EC financial reporting practice harmonization," European Accounting Review, Taylor & Francis Journals, vol. 1(1), pages 69-104.
- Lainez, Jose A. & Callao, Susana & Jarne, Jose I., 1996. "International harmonization of reporting required by stock markets," The International Journal of Accounting, Elsevier, vol. 31(4), pages 405-418.
- Frank, Wg, 1979. "Empirical-Analysis Of International Accounting Principles," Journal of Accounting Research, Wiley Blackwell, vol. 17(2), pages 593-605.
Citations
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Cited by:
- 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.
- Wang, Zigan & Yin, Qie Ellie & Yu, Luping, 2021. "Real effects of share repurchases legalization on corporate behaviors," Journal of Financial Economics, Elsevier, vol. 140(1), pages 197-219.
- Ester Oliveras & Xavier Puig, 2005.
"The Changing Relationship between Tax and Financial Reporting in Spain,"
Accounting in Europe, Taylor & Francis Journals, vol. 2(1), pages 195-207, January.
- Christopher Nobes & Ester Oliveras & Xavier Puig, 2004. "The changing relationship between tax and financial reporting in Spain," Economics Working Papers 782, Department of Economics and Business, Universitat Pompeu Fabra.
- repec:idb:brikps:197 is not listed on IDEAS
- Clare Roberts & Yue Wang, 2009. "Accounting harmonization and the value‐relevance of dirty surplus accounting flows," Review of Accounting and Finance, Emerald Group Publishing Limited, vol. 8(4), pages 340-368, October.
- Malcolm Anderson, 2000. "Accounting History Publications 1999," Accounting History Review, Taylor & Francis Journals, vol. 10(3), pages 385-393.
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