haku: @indexterm Harmonization / yhteensä: 97
viite: 11 / 97
| Tekijä: | Pierce, A. Weetman, P. |
| Otsikko: | Measurement of de facto harmonisation: implications of non-disclosure for research planning and interpretation |
| Lehti: | Accounting and Business Research
2002 : VOL. 32:4, p. 259-274 |
| Asiasana: | RESEARCH PLANNING HARMONIZATION ANALYTICAL REVIEW |
| Kieli: | eng |
| Tiivistelmä: | Index-based harmonisation measurement techniques using company accounts data have been developed in prior research. Although the results of applying such measures have been reported in the literature as indicating actual levels of financial reporting harmony, such conclusions have not always been justified. In the first instance, it can be argued that the limitations of the indices as measures of financial reporting harmony in situations of non-disclosure were not always appreciated or highlighted. Secondly, data used for the purpose of measuring harmony was not always sufficiently robust to support the conclusions drawn. In this study, a generalized formula is presented, combining different categories of non-disclosure. |
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