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International harmonization of reporting required by stock markets

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  • Lainez, Jose A.
  • Callao, Susana
  • Jarne, Jose I.
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    File URL: http://www.sciencedirect.com/science/article/B6W4P-463GSNN-1/2/ee8354702bd6e4797e8a4f708b501400
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    Bibliographic Info

    Article provided by Elsevier in its journal The International Journal of Accounting.

    Volume (Year): 31 (1996)
    Issue (Month): 4 ()
    Pages: 405-418

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    Handle: RePEc:eee:accoun:v:31:y:1996:i:4:p:405-418

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    Web page: http://www.elsevier.com/locate/inca/620179

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    Cited by:
    1. Garrido, Pascual & Leon, Angel & Zorio, Ana, 2002. "Measurement of formal harmonization progress:: The IASC experience," The International Journal of Accounting, Elsevier, vol. 37(1), pages 1-26.
    2. Lainez, Jose A. & Callao, Susana, 2000. "The effect of accounting diversity on international financial analysis: empirical evidence," The International Journal of Accounting, Elsevier, vol. 35(1), pages 65-83, 03.
    3. Hinke, J. & StaÌrová, M., 2013. "Application Possibilities and Consequences of Biological Assets and Agricultural Produce Reporting in Accordance with IFRS Principles in the Czech Republic," AGRIS on-line Papers in Economics and Informatics, Czech University of Life Sciences Prague, Faculty of Economics and Management, vol. 5(4), December.
    4. Qu, Xiaohui & Zhang, Guohua, 2010. "Measuring the convergence of national accounting standards with international financial reporting standards: The application of fuzzy clustering analysis," The International Journal of Accounting, Elsevier, vol. 45(3), pages 334-355, September.
    5. A. A. Baldwin & S. L. M. Williams, 1999. "The future of intelligent Internet agents in European financial reporting," European Accounting Review, Taylor & Francis Journals, vol. 8(2), pages 303-319.
    6. Jordi Perramon & Oriol Amat, 2006. "IFRS introduction and its effect on listed companies in Spain," Economics Working Papers 975, Department of Economics and Business, Universitat Pompeu Fabra.
    7. Jose Lainez & Jose Jarne & Susana Callao, 1999. "The Spanish accounting system and international accounting harmonization," European Accounting Review, Taylor & Francis Journals, vol. 8(1), pages 93-113.

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