Do Harmonized Accounting Standards lead to Harmonized Accounting Practices?

Morais, A. I. & Fialho, A. , (2007) , "Do Harmonized Accounting Standards lead to Harmonized Accounting Practices?" , An empirical study of IAS 39 in some European Union countries. 30º Annual Congress of European Accounting Association (EAA), Abril , Lisboa, Portugal .
Autor(es) CEFAGE
Ana Fialho
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