search query: @author McLeay, S. / total: 10
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| Author: | Archer, S. Delvaille, P. McLeay, S. |
| Title: | The measurement of harmonization and the comparability of financial statement items: within-country and between-country effects |
| Journal: | Accounting and Business Research
1995 : SPRING, VOL. 25:98, p. 67-80 |
| Index terms: | ACCOUNTING RESEARCH MEASUREMENT |
| Language: | eng |
| Abstract: | This paper reports on an analysis of accounting policy choices made by European companies with an international shareholding. The accounting policies analysed in depth in this paper comprise the treatment of goodwill and accounting for deferred taxation. In the paper, the van der Tas comparability index is developed by separating the index into two components relating to the within-country effects of domestic standardization and the between-country effects of harmonisation. |
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