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| Author: | Herrmann, D. Thomas, W. |
| Title: | Harmonisation of accounting measurement practices in the European Community |
| Journal: | Accounting and Business Research
1995 : AUTUMN, VOL. 25:100, p. 253-265 |
| Index terms: | ACCOUNTING RESEARCH MEASUREMENT |
| Language: | eng |
| Abstract: | This study attempts to determine the level of accounting harmonisation in the European Community by examining selected measurement practices from the 1992/93 annual reports of companies from Belgium , Denmark, France, Germany, Ireland, the netherlands, Portugal and the UK. Harmonisation is tested using the chi-square statistic and measured using the I index. The chi-square statistic tests for the equality of proportions of accounting measurement methods across countries. The I index measures the extent of concentration around a particular accounting measurement method. |
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