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Measurement of harmony of financial reporting within and between countries: the case of the Nordic countries

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  • Sally Aisbitt
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    Abstract

    This article aims to examine the usefulness of Archer et al.et's (1995) decomposed C-index in measuring harmony and hence harmonization. Financial reporting in the Nordic countries (Denmark, Finland, Norway and Sweden) at four dates in the period between 1981 and 1998 is used as a case study to demonstrate the method and to generate debate about the methodology. The discussion of the results of the analysis leads to the identification of a number of problems that arise in the interpretation of the indices. The difficulties have been divided into two main groups: (1) problems relating to causal inference; and (2) problems relating to properties of the indices. It is argued that the inter-play between these difficulties means that the use and interpretation of the indices is very complicated. Overcoming these obstacles would require a far more intricate model, which might prove less satisfactory than a qualitative analysis based on closer examination of the base data.

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    File URL: http://www.tandfonline.com/doi/abs/10.1080/09638180122041
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    Bibliographic Info

    Article provided by Taylor & Francis Journals in its journal European Accounting Review.

    Volume (Year): 10 (2001)
    Issue (Month): 1 ()
    Pages: 51-72

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    Handle: RePEc:taf:euract:v:10:y:2001:i:1:p:51-72

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    1. Emenyonu, Emmanuel N. & Gray, Sidney J., 1996. "International accounting harmonization and the major developed stock market countries: An empirical study," The International Journal of Accounting, Elsevier, vol. 31(3), pages 269-279.
    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.
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    Cited by:
    1. 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.
    2. 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.
    3. Malcolm Anderson, 2002. "Accounting History publications 2001," Accounting History Review, Taylor & Francis Journals, vol. 12(3), pages 505-512.
    4. Salma Damak-Ayadi, 2007. "De L'Efficacite Des Mesures De Convergence Pour Preparer Le Passage Aux Ias/Ifrs En France," Post-Print halshs-00544879, HAL.
    5. Jiri Strouhal & Dana Dvorakova & Bohuslava Knapova, 2009. "Preliminary view on owner’s and manager’s approach to valuation," Analele Stiintifice ale Universitatii "Alexandru Ioan Cuza" din Iasi - Stiinte Economice, Alexandru Ioan Cuza University, Faculty of Economics and Business Administration, vol. 56, pages 178-185, November.
    6. Damak-Ayadi, Salma, 2007. "De l'efficacité des mesures de convergence pour préparer la passage aux IAS/IFRS en France," Economics Papers from University Paris Dauphine 123456789/2091, Paris Dauphine University.
    7. Patricia Teixeira Lopes & Lucia Lima Rodrigues, 2004. "Accounting practices for financial instruments. How far are Portuguese companies from IAS?," FEP Working Papers 150, Universidade do Porto, Faculdade de Economia do Porto.

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