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| Author: | Parker, R. H. |
| Title: | Measuring international harmonization and standardization. |
| Journal: | Abacus
1990 : VOL. 26:1, p. 71-88 |
| Index terms: | ACCOUNTING POLICY ACCOUNTING STANDARDS ACCOUNTING SYSTEMS |
| Language: | eng |
| Abstract: | Analysis of 6 studies on the measurement of international harmonization of financial reporting, and suggested alternative methodology. Terminological distinctions. Harmonization and standardization. Regulation and practice and strict regulation. Compliance with regulations. Review of measurement studies. Arising problems. Data sources. Financial statements. Operational definitions. Statistical methods. Descriptive and nonparametric statistics and indices. Changes in compliance. An alternative approach to harmonization measurement. Two Appendices review data sources, national surveys and a comparison of surveys. |
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