Measuring International Harmonization and Standardization |
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| Authors: | J S W TAY R H PARKER |
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| Institution: | J. S. W. Tay;is a Senior Tutor in the School of Accountancy and Commerce, Nanyang Technological Institute, Singapore R. H. Parker;is Professor of Accountancy, Department of Economics, University of Exeter, England. |
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| Abstract: | This paper analyses six recent studies dealing with the measurement of international harmonization of financial reporting. Methodological issues and problems relating to the definition and operationalization of terms, sources of data, statistical methods and causation are discussed, and an alternative methodology for measuring harmonization suggested. |
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| Keywords: | Accounting policies Standardization Uniform systems of accounts |
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