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Original Articles

Harmonization of accounting standards in the EC

Is it the beginning or is it the end?

Pages 387-396 | Published online: 28 Jul 2006

Keep up to date with the latest research on this topic with citation updates for this article.

Read on this site (5)

Dimitrios Katsikas. (2011) Global Regulation and Institutional Change in European Governance. West European Politics 34:4, pages 819-837.
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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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María Antonia García Benau & Ana Zorio Grima. (2002) Características de las Empresas Europeas que Aplican las Normas del IASC: Evidencia Empírica de Cara al Debate Regulador en la Nueva Fase de Armonización Contable. Spanish Journal of Finance and Accounting / Revista Española de Financiación y Contabilidad 31:111, pages 75-110.
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Anna Pistoni & Laura Zoni. (2000) Comparative management accounting in Europe: an undergraduate education perspective. European Accounting Review 9:2, pages 285-319.
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David Alexander. (1999) A benchmark for the adequacy of published financial statements. Accounting and Business Research 29:3, pages 239-253.
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Articles from other publishers (21)

Katsiaryna (Katherine) Myznikava & Jorge Farinha. (2023) The impact of political freedoms on cross-border M&A abandonment likelihood. The Quarterly Review of Economics and Finance 91, pages 112-138.
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Federica Doni, Silvio Bianchi Martini, Antonio Corvino & Michela Mazzoni. (2019) Voluntary versus mandatory non-financial disclosure. Meditari Accountancy Research 28:5, pages 781-802.
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Gabriele D’Alauro. 2019. Eurasian Business Perspectives. Eurasian Business Perspectives 107 138 .
Roberto Aprile & Laura Bini. (2018) The role of institutions in the process of global convergence to IFRS. FINANCIAL REPORTING:2, pages 111-134.
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Matteo La Torre, Svetlana Sabelfeld, Marita Blomkvist, Lara Tarquinio & John Dumay. (2018) Harmonising non-financial reporting regulation in Europe. Meditari Accountancy Research 26:4, pages 598-621.
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Laura Bini, Francesco Dainelli & Francesco Giunta. (2015) Is a loosely specified regulatory intervention effective in disciplining management commentary? The case of performance indicator disclosure. Journal of Management & Governance 21:1, pages 63-91.
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Adela Deaconu & Dan Dacian Cuzdriorean. (2016) On the tax-accounting linkage in the European emerging context. Journal of Accounting in Emerging Economies 6:3, pages 206-231.
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Matthias Thiemann. (2017) The impact of meta-standardization upon standards convergence: the case of the international accounting standard for off-balance-sheet financing. Business and Politics 16:1, pages 79-112.
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Ana Alexandra Caria & Lúcia Lima Rodrigues. (2013) The evolution of financial accounting in Portugal since the 1960s: A new institutional economics perspective. Accounting History 19:1-2, pages 227-254.
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Lehte Alver, Jaan Alver & Liis Talpas. 2013. Accounting in Central and Eastern Europe. Accounting in Central and Eastern Europe 91 120 .
Tryggve Söderblom. 2009. Interne Kommunikation von Unternehmen. Interne Kommunikation von Unternehmen 171 202 .
Kamal Naser, Tawfeek Al‐Khyal, Rana Nuseibeh & Ibrahim Al‐Tweel. (2005) Users’ opinions about different aspects of accounting harmonization: Evidence from the gulf co‐operation council (GCC). International Journal of Commerce and Management 15:3/4, pages 272-299.
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Pamela Edwards, Frank K. Birkin & David G. Woodward. (2002) Financial comparability and environmental diversity: an international context. Business Strategy and the Environment 11:6, pages 343-359.
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Brigitte Raybaud-Turrillo. (2001) Les processus de normalisation comptable : un exemple de droit postmoderne. Revue internationale de droit économique t. XV, 1:1, pages 9.
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Alan S Dunk & Alan Kilgore. (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 35:2, pages 213-226.
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John Blake, Hilary Fortes, Catherine Gowthorpe & Mari Paananen. (1999) Implementing the EU accounting directives in Sweden — practitioners' views. The International Journal of Accounting 34:3, pages 421-438.
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John Flower. 1999. Accounting Regulation in Europe. Accounting Regulation in Europe 1 23 .
Judith A. Hora, Rasoul H. Tondkar & Ajay Adhikari. (1997) International accounting standards in capital markets. Journal of International Accounting, Auditing and Taxation 6:2, pages 171-190.
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Axel RisseAxel Risse. 1996. International Accounting Standards für den deutschen Konzernabschluß. International Accounting Standards für den deutschen Konzernabschluß 281 286 .
Peter A. Vipond. 1994. The European Business Environment. The European Business Environment 155 182 .
Alberto Quagli, Paola Ramassa & Gabriele D'Alauro. (2014) The Userss Primacy Principle in the European Accounting Directive: An Analysis of the Standard-Setting Process. SSRN Electronic Journal.
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