Concepedia

De Facto Harmonization

De Facto Harmonization is a form of accounting harmonization that occurs organically through the widespread adoption of a particular accounting practice or standard by entities without formal institutional enforcement or mandatory regulation.

6

Publications

476

Citations

6

Authors

3

Institutions

Publications per year

2017–2026

0

Variants

Material Harmonization

Parents

Publications

6

Assessing international accounting harmonization using Hegelian dialectic, isomorphism and Foucault

Lúcia Lima Rodrigues, Russell Craig · Critical Perspectives on Accounting · 2006 · 191 citations

, , +7

Minimum Harmonization and the Internal Market

Michael Dougan · Common Market Law Review · 2000 · 149 citations

, , +3

The future shape of harmonization: a reply

David Cairns · European Accounting Review · 1997 · 68 citations

, , +4

The future shape of harmonization: some responses

Christopher Nobes · European Accounting Review · 1998 · 29 citations

, , +4

The Evolution of the Harmonising Provisions of the 1980 and 1981 Companies Acts

Christopher Nobes · Accounting and Business Research · 1983 · 20 citations

, , +8

1–5 of 6

Authors

6

  1. CN
    Christopher Nobes

    Royal Holloway University of London, United Kingdom

    2 publications · 49 citations

    2

    h-index

  2. LL
    Lúcia Lima Rodrigues

    University of Minho, Portugal

    1 publications · 191 citations

    1

    h-index

  3. RE
    Richard Epstein

    University of Chicago, United States

    1 publications · 19 citations

    1

    h-index

  4. RC
    Russell Craig

    University of Minho, Portugal

    1 publications · 191 citations

    1

    h-index

  5. MD
    Michael Dougan

    University of Liverpool, United Kingdom

    1 publications · 149 citations

    1

    h-index

1–5 of 6

Institutions

3

  1. University of Minho

    Braga, Portugal

    1 h-index

    1 publications

    191 citations

  2. University of Chicago

    Chicago, United States

    1 h-index

    1 publications

    19 citations

  3. Australian National University

    Canberra, Australia

    1 h-index

    1 publications

    191 citations

1–3 of 3

Venues

  1. Common Market Law Review

    CMLR · 2 publications · 168 citations

    2

    h-index

  2. European Accounting Review

    EAR · 2 publications · 97 citations

    2

    h-index

  3. Critical Perspectives on Accounting

    1 publications · 191 citations

    1

    h-index

  4. Accounting and Business Research

    1 publications · 20 citations

    1

    h-index

1–4