4Agami, A. , and M. Monsen, 1995, " An appraisal of efforts by the Nordic countries toward accounting standards harmonization", Journal of International Accounting, Auditing & Taxation 4(2): 185-203. 被引量:1
5Barniv, R. , and D. Fetyko, 1997," Attitudes of CPAs and financial executives toward harmonization of international accounting standards: An analytical and empirical examination", Journal of International Accounting, Auditing &Taxation 6(2) : 149- 169. 被引量:1
6Chen, C. , F. Gul and X. Su, 1999, " A comparison of report earnings under Chinese GAAP vs. IAS: Evidence from the Shanghai stock exchange", Accounting Horizons 13(2):91-111. 被引量:1
7Chen, S. , Z. Sun and Y. Wang, 2002, " Evidence from China on whether harmonized accounting standards harmonize accounting practices", Forthcoming in Accounting Horizons. 被引量:1
8Choi, F., and R. Levich, 1991," Behavioral effects of international accounting diversity", Accounting Horizons(June): 1-13. 被引量:1
9Chow L. M., G. K. Chau, and S. J. Gray,1995, " Accounting reforms in China: Cultural constraints on implementation and development" Accounting and Business Research 26(1) : 29-49. 被引量:1
10Cooke,T., and R. Wallace, 1990, " Financial disclosure regulation and its environment: A review and further analysis", Journal of Accounting and Public Policy(9) : 79-110. 被引量:1