search query: @author Aisbitt, S. / total: 3
reference: 3 / 3
« previous | next »
| Author: | Aisbitt, S. |
| Title: | Measurement of harmony of financial reporting within and between countries: the case of the Nordic countries |
| Journal: | European Accounting Review
2001 : VOL. 10:1, p. 51-72 |
| Index terms: | FINANCE FINANCIAL REPORTING NORDEK HARMONIZATION |
| Language: | eng |
| Abstract: | This article aims to examine the usefulness of Archer et el's (1995) decomposed C-index in measuring harmony and hence harmonization. Financial reporting in the Nordic countries (Denmark, Finland, Norway and Sweden) at four dates in the period between 1981 and 1998 is used as a case study to demonstrate the method and to generate debate about the methodology. The discussion of the results of the analysis leads to the identification of a number of problems that arise in the interpretation of the indices. The difficulties have been divided into two main groups: (1) problems relating to causal inference; and (2) problems relating to properties of the indices. |
« previous | next »
SCIMA