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Accounting classification and the international harmonisation debate -- an empirical investigation

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  • d'Arcy, Anne

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  • d'Arcy, Anne, 2001. "Accounting classification and the international harmonisation debate -- an empirical investigation," Accounting, Organizations and Society, Elsevier, vol. 26(4-5), pages 327-349.
  • Handle: RePEc:eee:aosoci:v:26:y:2001:i:4-5:p:327-349
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    References listed on IDEAS

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    1. J. Kruskal, 1964. "Multidimensional scaling by optimizing goodness of fit to a nonmetric hypothesis," Psychometrika, Springer;The Psychometric Society, vol. 29(1), pages 1-27, March.
    2. Timothy S Doupnik & Stephen B Salter, 1993. "An Empirical test of a Judgemental International Classification of Financial Reporting Practices," Journal of International Business Studies, Palgrave Macmillan;Academy of International Business, vol. 24(1), pages 41-60, March.
    3. repec:bla:joares:v:4:y:1966:i:2:p:169-182 is not listed on IDEAS
    4. Anonymous, 1997. "The Forecasting and Policy System: an introduction," Reserve Bank of New Zealand Bulletin, Reserve Bank of New Zealand, vol. 60, September.
    5. Puxty, A. G. & Willmott, Hugh C. & Cooper, David J. & Lowe, Tony, 1987. "Modes of regulation in advanced capitalism: Locating accountancy in four countries," Accounting, Organizations and Society, Elsevier, vol. 12(3), pages 273-291, April.
    6. Cooke, Terence E. & Wallace, R. S. Olusegun, 1990. "Financial disclosure regulation and its environment: A review and further analysis," Journal of Accounting and Public Policy, Elsevier, vol. 9(2), pages 79-110.
    7. R D Nair, 1982. "Empirical Guidelines for Comparing International Accounting data," Journal of International Business Studies, Palgrave Macmillan;Academy of International Business, vol. 13(3), pages 85-98, September.
    8. anonymous, 1997. "New $50 bill introduced," Financial Update, Federal Reserve Bank of Atlanta, issue Oct, pages 1-4.
    9. Roberts, Alan, 1995. "The very idea of classification in international accounting," Accounting, Organizations and Society, Elsevier, vol. 20(7-8), pages 639-664.
    10. Lukka, Kari & Kasanen, Eero, 1996. "Is accounting a global or a local discipline? evidence from major research journals," Accounting, Organizations and Society, Elsevier, vol. 21(7-8), pages 755-773.
    11. Alexander, David & Archer, Simon, 2000. "On the Myth of "Anglo-Saxon" Financial Accounting," The International Journal of Accounting, Elsevier, vol. 35(4), pages 539-557, 010.
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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. Christophe Belleval & Carine Boiteau, 2006. "Une Interpretation De L'Influence Potentielle Des Normes Ifrs Sur Les Entreprises Françaises Au Travers Des Theories Performatives Du Langage," Post-Print halshs-00558427, HAL.
    3. d'Arcy, Anne, 2004. "Accounting classification and the international harmonisation debate: a reply to a comment," Accounting, Organizations and Society, Elsevier, vol. 29(2), pages 201-206, February.
    4. Elad, Charles, 2015. "The Development of Accounting in the Franc Zone Countries in Africa," The International Journal of Accounting, Elsevier, vol. 50(1), pages 75-100.
    5. Nobes, Christopher, 2004. "On accounting classification and the international harmonisation debate," Accounting, Organizations and Society, Elsevier, vol. 29(2), pages 189-200, February.
    6. Corinne Bessieux-Ollier & Marie Chavent & Vanessa Kuentz & Elisabeth Walliser, 2010. "L'adoption en France des normes IFRS relatives aux incorporels : bouleversement des pratiques ou inertie ?," Post-Print halshs-00526410, HAL.

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