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From The Harmonization Need To The Spontaneous Accounting Harmonization

Author

Listed:
  • Mustata Razvan V.

    (Babes-Bolyai University, Faculty of Economics and Business Administration)

  • Matis Dumitru

    (Babes-Bolyai University, Faculty of Economics and Business Administration)

Abstract

The issue of international accounting harmonization has achieved, mainly within the last decade, a significant dimension in the field of international accounting research. The main determinant factor for this state of the art is the process aiming at redu

Suggested Citation

  • Mustata Razvan V. & Matis Dumitru, 2009. "From The Harmonization Need To The Spontaneous Accounting Harmonization," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, vol. 3(1), pages 1067-1071, May.
    • Handle: RePEc:ora:journl:v:3:y:2009:i:1:p:1067-1071
    as

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    File URL: http://steconomice.uoradea.ro/anale/volume/2009/v3-finances-banks-and-accountancy/181.pdf
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    References listed on IDEAS

    as
    1. Ion Ionas¸cu & Mihaela Ionas¸cu & Lavinia Olimid & Daniela Artemisa Calu, 2007. "An Empirical Evaluation of the Costs of Harmonizing Romanian Accounting with International Regulations (EU Directives and IAS/IFRS)," Accounting in Europe, Taylor & Francis Journals, vol. 4(2), pages 169-206, December.
    2. Leo van der Tas, 1992. "Evidence of EC financial reporting practice harmonization," European Accounting Review, Taylor & Francis Journals, vol. 1(1), pages 69-104.
    3. Robert H. Parker & Richard D. Morris, 2001. "The Influence of U.S. GAAP on the Harmony of Accounting Measurement Policies of Large Companies in the U.K. and Australia," Abacus, Accounting Foundation, University of Sydney, vol. 37(3), pages 297-328, October.
    4. Benston, George J. & Bromwich, Michael & Litan, Robert E. & Wagenhofer, Alfred, 2006. "Worldwide Financial Reporting: The Development and Future of Accounting Standards," OUP Catalogue, Oxford University Press, number 9780195305838, Decembrie.
    5. Alexandra Fontes & Lúcia Lima Rodrigues & Russell Craig, 2005. "Measuring convergence of National Accounting Standards with International Financial Reporting Standards," Accounting Forum, Taylor & Francis Journals, vol. 29(4), pages 415-436, December.
    Full references (including those not matched with items on IDEAS)

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    More about this item

    Keywords

    Accounting diversity; accounting harmonization; measurement; spontaneous harmonization;
    All these keywords.

    JEL classification:

    • M40 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - General
    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting

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