Measurement of formal harmonization progress:

The International Journal of Accounting - Tập 37 - Trang 1-26 - 2002
Pascual Garrido1, Ángel León1, Ana Zorio2
1University of Alicante, Dpto. de Economı́a Financiera, Contabilidad y Marketing, Campus San Vicente del Raspeig, Ap 99, E-03080, Alicante, Spain
2University of Valencia, Dpto. de Contabilidad, Campus los Naranjos, E-46071, Valencia, Spain

Tài liệu tham khảo

Adhikari, 1992, Environmental factors influencing accounting disclosure requirements of global stock exchanges, Journal of International Management and Accounting, 4, 75 Archer, 1995, The measurement of harmonization and the comparability of financial statement items: within-country and between-country effects, Accounting and Business Research, 25, 67, 10.1080/00014788.1995.9729930 Archer, 1996, A statistical model of international accounting harmonization, Abacus, 32, 1, 10.1111/j.1467-6281.1996.tb00448.x Archer, G. S. H., & McLeay, S. J. (1995). On measuring the harmonization of accounting practices. Paper presented at the Workshop on International Accounting, Geneva. Cairns, 1997, The future shape of harmonization: a reply, European Accounting Review, 6, 304, 10.1080/713764722 Cairns, 1999, Degrees of compliance, Accountancy International, 68 Cañibano, L., & Mora, A. (1999). The measurement of accounting harmonization: an empirical evidence of material harmonization vs. formal harmonization. Paper presented at the European Accounting Association Conference, Bordeaux. Cochrane, 1994, Are US regulatory requirements for foreign firms appropriate?, Fordham International Law Journal, 17, 58 Cochrane, 1996, Foreign equities and US investors: breaking down the barriers separating supply and demand, Stanford Journal of Law, Business and Finance, 2, 241 Epstein, 2000, IAS 2000 European Communities Commission (1995). Accounting harmonization: a new strategy with regard to the international accounting harmonization. Communication COM (95) 508 final. November. Brussels. European Communities Commission (2000). EU financial reporting strategy: the way forward [COM (2000) 359]. 13 June 2000. Brussels. Fanto, 1997, A report on the attitudes of foreign companies regarding a US listing, Stanford Journal of Law, Business and Finance, 3, 51 Flower, 1997, The future shape of harmonization: the EU versus the IASC versus the SEC, European Accounting Review, 6, 281, 10.1080/713764723 Flower, 1999, El futuro de la armonización: El IASC versus el FASB, Revista Española de Financiación y Contabilidad, 100, 475 Garcı́a Benau, M. A. (1995). Armonización de la información financiera en Europa. Instituto de Contabilidad y Auditorı́a de Cuentas. Premio Carlos Cubillo Valverde, ed. 1994. Madrid. Harris, 1995 Harris, 1999, The market valuation of IAS versus USGAAP accounting measures using Form 20-F reconciliations, Journal of Accounting and Economics, 26, 285, 10.1016/S0165-4101(99)00003-8 Hegarty, 1997, Accounting for the global economy: is national regulation doomed to disappear, Accounting Horizons, 75 Huddart, S., & Hughes, J. S. (1997). Disclosure requirements and stock exchange listing choice in an international context. Working paper (draft 21/3/97). International Accounting Standards Committee (1989). Marco conceptual para la elaboración y presentación de estados financieros. London: IASC. International Accounting Standards Committee, 1990. Statement of intent—comparability of financial reporting. London: IASC. International Accounting Standards Committee (1998). Shaping IASC for the future, Discussion paper, Prepared by the Strategy Working Party. December. London: IASC. International Accounting Standards Committee (1999). International accounting standards 1999. Bound Volume. London: IASC. International Organization Securities Commissions (2000). IASC standards: report of the Technica Committee of the International Organization of Securities Commissions. May. Kelly, 1999, A standard brand in accounting, Accounting and Business Krisement, 1997, An approach for measuring the degree of comparability of financial accounting information, The European Accounting Review, 6, 465, 10.1080/713764728 Laı́nez Gadea, 1996, International harmonization of reporting required by stock markets, The International Journal of Accounting, 31, 405, 10.1016/S0020-7063(96)90029-1 Lancaster, 1985 McGregor, 1999, An insider's view of the current state and future direction of international accounting standard setting, Accounting Horizons, 13, 159, 10.2308/acch.1999.13.2.159 McLeay, 1999, International standardization and harmonization: a new measurement technique, Journal of International Financial Management and Accounting, 10, 42, 10.1111/1467-646X.00042 Meek, 1989, Globalization of stock markets and foreign listing requirements: voluntary disclosures by continental European companies listed on the London stock exchange, Journal of International Business Studies, 315, 10.1057/palgrave.jibs.8490854 Meek, 1995, Factors influencing voluntary annual reports disclosures by US, UK and continental European multinational corporations, Journal of International Business Studies, 26, 555, 10.1057/palgrave.jibs.8490186 Morris, 1998, International harmony measures of accounting policy: comparative statistical properties, Accounting and Business Research, 29, 73, 10.1080/00014788.1998.9729567 Pownall, 1999, Implications of accounting research for the SEC's consideration of IAS for US securities offerings, Accounting Horizons, 13, 259, 10.2308/acch.1999.13.3.259 Rahman, 1996, Measurement of formal harmonization in accounting: an exploratory study, Accounting and Business Research, 26, 325, 10.1080/00014788.1996.9729522 Securities and Exchange Commission (1997). Report on promoting global preeminence of American securities markets, pursuant to section 509(5) of the National Securities Markets Improvement Act of 1996. Tay, 1990, Measuring international harmonization and standardization, Abacus, 26, 71, 10.1111/j.1467-6281.1990.tb00233.x Taylor-Zarzeski, 1996, Spontaneous harmonization effects of culture and market forces on accounting disclosure practices, Accounting Horizons, 10, 18 Van Der Tas, 1988, Measuring harmonization of financial reporting practice, Accounting and Business Research, 18, 157, 10.1080/00014788.1988.9729361 Van Hulle, 1997, La armonización contable europea. Una nueva estragia de cara a la armonización internacional Zeff, 1998, The IASC core standards: what will the SEC DO?, The Journal of Financial Statement Analysis, 67 Zeff, S. A. (2000). What is the SEC looking for? World accounting report. April. Zorio, 1999