هماهنگ حسابداری بین المللی و کشورهای بزرگ در بازار سهام توسعه یافته: مطالعه تجربی

The purpose of this study is to assess the extent to which the accounting measurement and associated disclosure practices of large listed companies have become more harmonized internationally. An empirical study of companies based in the five major developed stock market countries, namely, France, Germany, Japan, the United Kingdom and the United States, examines the results of the efforts made so far to reduce or eliminate diversity in accounting practices internationally. An evaluation of changes over the 20 year period from 1971/72 to 1991/92 shows that while progress has been made in some respects, international accounting harmonization has remained an elusive goal.