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Measuring International Harmonization and Standardization
Author(s) -
TAY J. S. W.,
PARKER R. H.
Publication year - 1990
Publication title -
abacus
Language(s) - English
Resource type - Journals
SCImago Journal Rank - 0.632
H-Index - 45
eISSN - 1467-6281
pISSN - 0001-3072
DOI - 10.1111/j.1467-6281.1990.tb00233.x
Subject(s) - harmonization , operationalization , standardization , causation , accounting , computer science , risk analysis (engineering) , business , political science , law , physics , acoustics , philosophy , epistemology , operating system
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.