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Country Effects and Sector Effects on the Harmonization of Accounting Policy Choice

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  • Aziz Jaafar
  • Stuart McLeay

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File URL: http://www.blackwell-synergy.com/doi/abs/10.1111/j.1467-6281.2007.00224.x
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Bibliographic Info

Article provided by Accounting Foundation, University of Sydney in its journal Abacus.

Volume (Year): 43 (2007)
Issue (Month): 2 ()
Pages: 156-189

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Handle: RePEc:bla:abacus:v:43:y:2007:i:2:p:156-189

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Web page: http://www.blackwellpublishing.com/journal.asp?ref=0001-3072

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Cited by:
  1. Szilveszter FEKETE & Yau M. DAMAGUM & Razvan MUSTATA & Dumitru MATIS & Ioan POPA, 2010. "Explaining Accounting Policy Choices of SME’s: An Empirical Research on the Evaluation Methods," European Research Studies Journal, European Research Studies Journal, vol. 0(1), pages 33-48.
  2. Nobes, Christopher & Stadler, Christian, 2013. "How arbitrary are international accounting classifications? Lessons from centuries of classifying in many disciplines, and experiments with IFRS data," Accounting, Organizations and Society, Elsevier, vol. 38(8), pages 573-595.
  3. Macías, Marta & Muiño, Flora, 2011. "Examining dual accounting systems in Europe," The International Journal of Accounting, Elsevier, vol. 46(1), pages 51-78, March.
  4. Stefanescu Cristina Alexandrina, 2012. "Accounting Practices From Financial Instruments Disclosure Perspective '" The Case Of Romanian Banking System," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, vol. 1(2), pages 595-601, December.
  5. Goncharov, Igor & Werner, Joerg R. & Zimmermann, Jochen, 2009. "Legislative demands and economic realities: Company and group accounts compared," The International Journal of Accounting, Elsevier, vol. 44(4), pages 334-362, December.
  6. Devalle, Alain & Magarini, Riccardo & Onali, Enrico, 2009. "Assessing the Value Relevance of Accounting Data After the Introduction of IFRS in Europe," MPRA Paper 56174, University Library of Munich, Germany, revised 08 Oct 2009.

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