| Author: | Murphy, A.B. |
| Title: | The impact of adopting International Accounting Standards on the harmonization of accounting practices |
| Journal: | International Journal of Accounting
2000 : VOL. 35:4, p. 471-493 |
| Index terms: | ACCOUNTING STANDARDS COMPARATIVE RESEARCH HARMONIZATION INTERNATIONAL ACCOUNTING |
| Language: | eng |
| Abstract: | Over the past few decades numerous organizations have been actively participating in the efforts to improve the comparability of financial reporting. This study investigated the affect on the harmonization, or comparability, of accounting practices when a sample of companies choose to use international accounting standards (IASs) when preparing financial reports. |
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