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International accounting harmonization and the major developed stock market countries: An empirical study

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  • Emenyonu, Emmanuel N.
  • Gray, Sidney J.

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  • 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.
  • Handle: RePEc:eee:accoun:v:31:y:1996:i:3:p:269-279
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    Cited by:

    1. Ding, Yuan & Jeanjean, Thomas & Stolowy, Herve, 2005. "Why do national GAAP differ from IAS? The role of culture," The International Journal of Accounting, Elsevier, vol. 40(4), pages 325-350.
    2. Muhammad Jahangir Ali, 2006. "Disclosure harmonization of accounting practices: the case for South Asia," Asian Review of Accounting, Emerald Group Publishing, vol. 14(1), pages 168-186, July.
    3. Joëlle Carcreff, 1999. "Le Traitement De L'Information Comptable Par Les Banques De Donnees : Peut-On Parler D'Effet 'Database' En Analyse Financiere Et Dans La Recherche Empirique?," Post-Print halshs-00587749, HAL.
    4. Dunk, Alan S. & Kilgore, Alan, 2000. "The Reintroduction of the True and Fair Override and Harmonization with IASC Standards in Australia: Lessons from the EU and Implications for Financial Reporting and International Trade," The International Journal of Accounting, Elsevier, vol. 35(2), pages 213-226, July.
    5. Sally Aisbitt, 2001. "Measurement of harmony of financial reporting within and between countries: the case of the Nordic countries," European Accounting Review, Taylor & Francis Journals, vol. 10(1), pages 51-72.
    6. Baskerville, Rachel F., 2003. "Hofstede never studied culture," Accounting, Organizations and Society, Elsevier, vol. 28(1), pages 1-14, January.
    7. Mustata, Razvan V. & Matis, Dumitru, 2007. "Measurement Of Need For Harmonization Between National Accounting Standards And International Financial Reporting Standards," MPRA Paper 6183, University Library of Munich, Germany.
    8. Peng, Songlan & Tondkar, Rasoul H. & van der Laan Smith, Joyce & Harless, David W., 2008. "Does Convergence of Accounting Standards Lead to the Convergence of Accounting Practices?: A Study from China," The International Journal of Accounting, Elsevier, vol. 43(4), pages 448-468, December.
    9. repec:dau:papers:123456789/2091 is not listed on IDEAS
    10. Andreea Gabriela PONORICA & Ahmed H. Juhi AL-SAEDI, 2015. "International Economic Harmonisation," Proceedings of the INTERNATIONAL MANAGEMENT CONFERENCE, Faculty of Management, Academy of Economic Studies, Bucharest, Romania, vol. 9(1), pages 420-431, November.
    11. Murphy, Ann B., 2000. "The Impact of Adopting International Accounting Standards on the Harmonization of Accounting Practices," The International Journal of Accounting, Elsevier, vol. 35(4), pages 471-493, 010.

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