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The Measurement of International Harmonisation in Financial Reporting

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  • Ann Tarca

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  • Ann Tarca, 1998. "The Measurement of International Harmonisation in Financial Reporting," Australian Accounting Review, CPA Australia, vol. 8(15), pages 13-20, May.
  • Handle: RePEc:bla:ausact:v:8:y:1998:i:15:p:13-20
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    File URL: http://hdl.handle.net/10.1111/j.1835-2561.1998.tb00074.x
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    References listed on IDEAS

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    1. Emmanuel N. Emenyonu & Ajay Adhikari, 1998. "Measuring the Degree of International Harmony in Selected Accounting Measurement Practices," Australian Accounting Review, CPA Australia, vol. 8(16), pages 24-32, November.
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    Cited by:

    1. Jones, Stewart & Finley, Aimee, 2011. "Have IFRS made a difference to intra-country financial reporting diversity?," The British Accounting Review, Elsevier, vol. 43(1), pages 22-38.
    2. Ann Tarca, 2020. "The IASB and Comparability of International Financial Reporting: Research Evidence and Implications," Australian Accounting Review, CPA Australia, vol. 30(4), pages 231-242, December.
    3. Anh Tuan Nguyen & Guangming Gong, 2014. "Measurement of Formal Convergence of Vietnamese Accounting Standards with IFRS," Australian Accounting Review, CPA Australia, vol. 24(2), pages 182-197, June.

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