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- W2080792693 abstract "In evaluating accounting harmonization in Europe, prior research has relied almost exclusively on index-based measures of the convergence of financial reporting practices. However, this approach offers little explanation of the impact of the harmonization process as the adoption of different accounting methods is attributable not only to the rules and regulations in force in the jurisdictions where sampled firms are domiciled but also to the specific characteristics of the firms that are selected for analysis. The study addresses this issue in order to determine the extent to which accounting harmonization took place in Europe prior to the recent switch to IFRS, by presuming that accounting will be harmonized not when there is uniformity but when 'all firms operating in similar circumstances adopt the same accounting treatment for similar transactions regardless of their domicile'. The paper sets out the results of a statistical analysis of financial reporting harmonization obtained by employing a logistic regression to predict the odds of using alternative accounting methods. The policies studied concern inventory, depreciation and goodwill. The empirical results suggest that, after allowing for international exposure and firm size, country effects continue to be far greater than sector effects, which is inconsistent with harmonized accounting." @default.
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- W2080792693 date "2011-01-01" @default.
- W2080792693 modified "2023-09-23" @default.
- W2080792693 title "Country Effects and Sector Effects on the Harmonization of Accounting Policy Choice" @default.
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- W2080792693 doi "https://doi.org/10.2139/ssrn.976677" @default.
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