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Measuring International Harmonization and Standardization
作者: J. S. W. TAY, R. H. PARKER,
期刊:
Abacus
（WILEY Available online 1990）
页码: 71-88
ISSN:0001-3072
年代: 1990
DOI:10.1111/j.1467-6281.1990.tb00233.x
出版商: Blackwell Publishing Ltd
关键词: Accounting policies;Standardization;Uniform systems of accounts
数据来源: WILEY
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.
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