Have IFRS made a difference to intra-country financial reporting diversity?-Reference-Cited by-同舟云学术

Have IFRS made a difference to intra-country financial reporting diversity?

Published:2011-03 Issue:1 Volume:43 Page:22-38
ISSN:0890-8389
Container-title:The British Accounting Review
language:en
Short-container-title:The British Accounting Review

Author:

Jones Stewart,Finley Aimee

Publisher

Elsevier BV

Subject

Accounting

Reference49 articles.

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2. Measurement of harmony of financial reporting within and between countries: the case of the Nordic countries;Aisbitt;The European Accounting Review,2001

3. The measurement of harmonisation and the comparability of financial statement items: within country and between country effects;Archer;Accounting and Business Research,1995

4. A statistical model of international accounting harmonization;Archer;Abacus,1996

5. An almost unbiased estimator of the coefficient of variation;Breunig;Economics Letters,2001

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