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二级参考文献5
1Aileen Pierce, Pauline Weetman. Measurement of de facto harmonization : Implications of non - disclosure of research planning and interpretation [ J]. Accounting and Business Research, 2002,32(259)
2Leo G, Van der Tas. Measuring Harmonization of Financial Reporting Practice [ J ]. Accounting and Business Research, 1988,18 (70).
3Simon Archer, Pasealo Delvaille, Stuart MeLeay. The measurement of harmonization and the comparability of financial statement items: Within - country and between - county effects [ J ]. Accounting and Business Research, 1995,25 (98).
4Simon Archer, Pascale Delvaille, Stuart McLeay. A Statistical Model of International Accounting Harmonization [ J ]. Abacus, 1996,132 ( 1 ).
5Stuart McLeay, David Neal, Tony Tollington. International Standardization and Harmonization: a New Measurement Technique [ J ]. Journal of International Financial Management & Accounting, 1999,10 ( 1 ).
