MEASURING INTERNATIONAL HARMONIZATION AND STANDARDIZATION

被引：64

作者：

TAY, JSW ^{[1
]}

PARKER, RH ^{[1
]}

机构：

[1] UNIV EXETER,DEPT ECON,ACCOUNTANCY,EXETER EX4 4QD,DEVON,ENGLAND

来源：

ABACUS-A JOURNAL OF ACCOUNTING AND BUSINESS STUDIES | 1990年 / 26卷 / 01期

关键词：

Accounting policies; Standardization; Uniform systems of accounts;

D O I：

10.1111/j.1467-6281.1990.tb00233.x

中图分类号：

F8 [财政、金融];

学科分类号：

0202 ;

摘要：

This paper analyses six recent studies dealing with the measurement of international harmonization of financial reporting. Methodological issues and problems relating to the definition and operationalization of terms, sources of data, statistical methods and causation are discussed, and an alternative methodology for measuring harmonization suggested. Copyright © 1990, Wiley Blackwell. All rights reserved

引用

页码：71 / 88

页数：18