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| Author: | Tondkar, R.H. Adhikari, A. Coffman, E.N. |
| Title: | An analysis of the impact of selected EEC directives on harmonizing listing and filing requirements of EEC stock exchanges |
| Journal: | International Journal of Accounting Education and Research
1990 : VOL 25:2, p.127-143 |
| Index terms: | ACCOUNTING ACCOUNTING PRINCIPLES |
| Language: | eng |
| Abstract: | The authors investigate the impact of EEC directives on the harmonization of listing and filing requirements of four EEC stock exchanges: the International (London), Paris, Amsterdam and Frankfurt stock exchanges. It is shown that three EEC directives have helped narrow the differences among them. An analysis of the differential impact of these measures underlines the importance of considering environmental differences in designing harmonization. |
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