Measuring Convergence of National Accounting Standards with International Financial Reporting Standards

Fontes, Alexandra; Rodrigues, Lucia Lima; Craig, Russell

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Measuring Convergence of National Accounting Standards with International Financial Reporting Standards

Date

2005

Authors

Fontes, Alexandra

Rodrigues, Lucia Lima

Craig, Russell

Publisher

Blackwell Publishing Ltd

Abstract

This paper analyses three methods for measuring the success achieved in effecting convergence between any two sets of accounting standards. We begin by reviewing a measurement method based on the concept of Euclidean distances. We then propose two better

URI

http://hdl.handle.net/1885/53636

Collections

ANU Research Publications

Source

Accounting Forum

Type

Journal article

DOI

10.1016/j.accfor.2005.05.001

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2037-12-31

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Measuring Convergence of National Accounting Standards with International Financial Reporting Standards

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