Do Harmonised Accounting Standards Lead to Harmonised
Autor(a) principal: | |
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Data de Publicação: | 2008 |
Outros Autores: | |
Tipo de documento: | Artigo |
Idioma: | eng |
Título da fonte: | Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos) |
Texto Completo: | http://hdl.handle.net/10174/6104 https://doi.org/10.1111/j.1835-2561.2008.0027.x |
Resumo: | 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. |
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Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos) |
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Do Harmonised Accounting Standards Lead to HarmonisedharmonizationIAS 39The 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.CPA Australia2012-11-29T15:14:10Z2012-11-292008-01-01T00:00:00Zinfo:eu-repo/semantics/publishedVersioninfo:eu-repo/semantics/articlehttp://hdl.handle.net/10174/6104http://hdl.handle.net/10174/6104https://doi.org/10.1111/j.1835-2561.2008.0027.xengMorais, 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.afialho@uevora.ptnd256fialho, anamorais, ana isabelinfo:eu-repo/semantics/openAccessreponame:Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos)instname:Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informaçãoinstacron:RCAAP2024-01-03T18:39:32Zoai:dspace.uevora.pt:10174/6104Portal AgregadorONGhttps://www.rcaap.pt/oai/openaireopendoar:71602024-03-20T00:58:25.404293Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos) - Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informaçãofalse |
dc.title.none.fl_str_mv |
Do Harmonised Accounting Standards Lead to Harmonised |
title |
Do Harmonised Accounting Standards Lead to Harmonised |
spellingShingle |
Do Harmonised Accounting Standards Lead to Harmonised fialho, ana harmonization IAS 39 |
title_short |
Do Harmonised Accounting Standards Lead to Harmonised |
title_full |
Do Harmonised Accounting Standards Lead to Harmonised |
title_fullStr |
Do Harmonised Accounting Standards Lead to Harmonised |
title_full_unstemmed |
Do Harmonised Accounting Standards Lead to Harmonised |
title_sort |
Do Harmonised Accounting Standards Lead to Harmonised |
author |
fialho, ana |
author_facet |
fialho, ana morais, ana isabel |
author_role |
author |
author2 |
morais, ana isabel |
author2_role |
author |
dc.contributor.author.fl_str_mv |
fialho, ana morais, ana isabel |
dc.subject.por.fl_str_mv |
harmonization IAS 39 |
topic |
harmonization IAS 39 |
description |
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. |
publishDate |
2008 |
dc.date.none.fl_str_mv |
2008-01-01T00:00:00Z 2012-11-29T15:14:10Z 2012-11-29 |
dc.type.status.fl_str_mv |
info:eu-repo/semantics/publishedVersion |
dc.type.driver.fl_str_mv |
info:eu-repo/semantics/article |
format |
article |
status_str |
publishedVersion |
dc.identifier.uri.fl_str_mv |
http://hdl.handle.net/10174/6104 http://hdl.handle.net/10174/6104 https://doi.org/10.1111/j.1835-2561.2008.0027.x |
url |
http://hdl.handle.net/10174/6104 https://doi.org/10.1111/j.1835-2561.2008.0027.x |
dc.language.iso.fl_str_mv |
eng |
language |
eng |
dc.relation.none.fl_str_mv |
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. afialho@uevora.pt nd 256 |
dc.rights.driver.fl_str_mv |
info:eu-repo/semantics/openAccess |
eu_rights_str_mv |
openAccess |
dc.publisher.none.fl_str_mv |
CPA Australia |
publisher.none.fl_str_mv |
CPA Australia |
dc.source.none.fl_str_mv |
reponame:Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos) instname:Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informação instacron:RCAAP |
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Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informação |
instacron_str |
RCAAP |
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RCAAP |
reponame_str |
Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos) |
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Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos) |
repository.name.fl_str_mv |
Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos) - Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informação |
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