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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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    References listed on IDEAS

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    1. Nobes, Cw, 1981. "An Empirical-Analysis Of International Accounting Principles - A Comment," Journal of Accounting Research, Wiley Blackwell, vol. 19(1), pages 268-270.
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    1. 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 (1954-2015), Alexandru Ioan Cuza University, Faculty of Economics and Business Administration, vol. 56, pages 178-185, November.
    2. 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.
    3. 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.
    4. 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.
    5. 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.
    6. 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.
    7. 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.
    8. Richard Morris & R. Parker, 1998. "International harmony measures of accounting policy: comparative statistical properties," Accounting and Business Research, Taylor & Francis Journals, vol. 29(1), pages 73-86.
    9. Aileen Pierce & Pauline Weetman, 2002. "Measurement of harmonisation: implications of non-disclosure for research planning and interpretation," Accounting and Business Research, Taylor & Francis Journals, vol. 32(4), pages 259-273.
    10. Małgorzata Dobrowolska & Mariola Paruzel-Czachura & Marta Stasiła-Sieradzka, 2018. "Perception of Limitations by Individuals Threatened with Social Exclusion upon Entering Employment: Report on a Study of Individuals with Chronic Mental Illnesses," European Journal of Economics and Business Studies Articles, Revistia Research and Publishing, vol. 4, May - Aug.
    11. 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.
    12. 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.
    13. 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.
    14. repec:dau:papers:123456789/2091 is not listed on IDEAS
    15. Baskerville, Rachel F., 2003. "Hofstede never studied culture," Accounting, Organizations and Society, Elsevier, vol. 28(1), pages 1-14, January.
    16. Shuo Sun & Molei Qin & Xinrun Wang & Bo An, 2023. "PRUDEX-Compass: Towards Systematic Evaluation of Reinforcement Learning in Financial Markets," Papers 2302.00586, arXiv.org, revised Mar 2023.
    17. 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.
    18. 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.
    19. Mustata Razvan V. & Matis Dumitru & Dragos Dana Simona, 2010. "Material Accounting Harmonization: An Overview Of Trade Literature," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, vol. 1(1), pages 548-552, July.

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