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A statistical model of international accounting harmonization

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International financial reporting convergence : evidence from three continental European countries

Delvaille, Pascale; Ebbers, Gabi; Saccon, Chiara - 2008

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Anex ante analysis of change in reporting methods : the example of joint ventures

Demerens, Frédéric; Le Manh, Anne; Delvaille, Pascale; … - In: Revue Gestion 2000 : management & prospective 31 (2014) 4, pp. 65-89

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The measurement of harmonisation and the comparability of financial statement items: within-country and between-country effects

Archer, Simon; Delvaille, Pascale; McLeay, Stuart - In: Developments in the international harmonization of …, (pp. 16-29). 2004

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A statistical model of international accounting harmonization

Archer, Simon; Delvaille, Pascale; McLeay, Stuart - In: Developments in the international harmonization of …, (pp. 30-58). 2004

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Comparability of financial information and segmental reporting : an empirical study of the information disclosed by international hotel groups

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Corporations' eco-consciousness in the new deal of non-financial information disclosure system : preliminary evidence from Italian and French practices

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International Financial Reporting Convergence: Evidence from Three Continental European Countries

Delvaille, Pascale; Ebbers, Gabi; Saccon, Chiara - In: Accounting in Europe 2 (2005) 1, pp. 137-164

<title>Abstract</title> Listed companies in the European Union are required to apply International Financial Reporting Standards (IFRS) in their consolidated accounts as of 1 January 2005. The purpose of this paper is to compare developments in France, Germany and Italy and the approaches to integrate the...

Persistent link: https://www.econbiz.de/10010974068