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European Accounting Review Volume 9, 2000 - Issue 3
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Original Articles

Evaluating the statistical significance of de facto accounting harmonization: a study of European global players

Leandro Canibano Universidad Autónoma de Madrid, Spain
&
Araceli Mora Universidad de Valencia, Spain
Pages 349-369 | Published online: 10 Nov 2010

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David Delgado-Vaquero, Jose Morales-Diaz & Constancio Zamora-Ramírez. (2022) IFRS 16 Incremental Borrowing Rate: Comparability Issues and a Methodology Proposal for Loss Given Default Adjustment. Accounting in Europe 19:2, pages 287-310.
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Rowan H. Jones & Josette Caruana. (2015) EPSAS—Worrying the Wrong End of the Stick?. International Journal of Public Administration 38:4, pages 240-252.
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Razvan V Mustata & Dumitru Matis. (2010) Systems for material harmonization measurement within the changing global accounting environment: a review. Journal of Organisational Transformation & Social Change 7:1, pages 47-87.
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SidneyJ. Gray, CherylL. Linthicum & DonnaL. Street. (2009) Have ‘European’ and US GAAP measures of income and equity converged under IFRS? Evidence from European companies listed in the US. Accounting and Business Research 39:5, pages 431-447.
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Iluminada Fuertes. (2008) Towards Harmonization or Standardization in Governmental Accounting? The International Public Sector Accounting Standards Board Experience. Journal of Comparative Policy Analysis: Research and Practice 10:4, pages 327-345.
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Salvador Marín Hernández, Mercedes Palacios Manzano & Isabel Martínez Conesa. (2008) Influencia del cambio contable en la comparabilidad de los estados financieros bancarios y sus ratios de gestión. Un estudio empírico en la primera aplicación de la CBE 4/2004. Spanish Journal of Finance and Accounting / Revista Española de Financiación y Contabilidad 37:140, pages 665-690.
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Alicja Jaruga, Justyna Fijalkowska, Malgorzata Jaruga-Baranowska & Maciej Frendzel. (2007) The Impact of IAS/IFRS on Polish Accounting Regulations and their Practical Implementation in Poland. Accounting in Europe 4:1, pages 67-78.
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Alexandra Fontes, Lúcia Lima Rodrigues & Russell Craig. (2005) Measuring convergence of National Accounting Standards with International Financial Reporting Standards. Accounting Forum 29:4, pages 415-436.
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Ester Oliveras And & Xavier Puig. (2005) The Changing Relationship between Tax and Financial Reporting in Spain. Accounting in Europe 2:1, pages 195-207.
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José Ignacio Jarne Jarne, José Antonio Laínez Gadea & Susana Callao Gastón. (2003) Grado de Convergencia de las Prácticas Contables de las Empresas Europeas. Una Evidencia Empírica. Spanish Journal of Finance and Accounting / Revista Española de Financiación y Contabilidad 32:116, pages 145-182.
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Axel Haller. (2002) Financial accounting developments in the European Union: past events and future prospects. European Accounting Review 11:1, pages 153-190.
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