Please use this identifier to cite or link to this item:
http://hdl.handle.net/10174/6104
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| Title: | Do Harmonised Accounting Standards Lead to Harmonised |
| Authors: | fialho, ana
morais, ana isabel |
| Keywords: | harmonization
IAS 39 |
| Issue Date: | 2008 |
| Publisher: | CPA Australia |
| Citation: | Morais, Ana Isabel and Fialho, Ana(2008): “Do Harmonised Accounting Standards lead to Harmonised Accounting Practices? An empirical study of IAS 39 measurement requirements in some European Union countries”, Australian Accounting Review, No. 46, Vol. 18, Issue 3, pp.224-236. |
| Abstract: | The objective of this paper is to investigate the level of
harmonisation for IAS 39 Financial Instruments:
Recognition and Measurement and to identify if
different levels of harmonisation are associated with
company-specific factors. Based on Rahman et al. (2002),
we used the Jaccard (JACC) index to determine the level
of harmonisation between IAS 39 and the financial
reporting practice of a broad-based sample of
European-listed companies in 2005.We applied regression
analysis to identify companies’ specific characteristics that
affect the level of convergence of the reporting practice of
financial instruments. The results of this study show a
high level of harmonisation between accounting practices
of European companies included in our sample and IAS
39. |
| URI: | http://hdl.handle.net/10174/6104 |
| Type: | article |
| Appears in Collections: | CEFAGE - Publicações - Artigos em Revistas Internacionais Com Arbitragem Científica
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CEFAGE - Publicações - Artigos em Revistas Internacionais Com Arbitragem Científica /
