Concepedia

Disclosure Convergence

Disclosure Convergence is a standardization process in financial reporting whereby the disclosure requirements and practices of different jurisdictions are aligned to enhance comparability, transparency, and informativeness of financial statements across international boundaries.

13

Publications

605

Citations

32

Authors

18

Institutions

Publications per year

2017–2026

1

Parents

Publications

13

Intellectual capital disclosure in The Netherlands, Sweden and the UK

Sigrid Vandemaele, P.G.M.C. Vergauwen, A.J. Smits · Journal of Intellectual Capital · 2005 · 178 citations

, , +14

Worldwide Financial Reporting: The Development and Future of Accounting Standards

George J. Benston, Michael Bromwich, Robert E. Litan et al. · LSE Research Online · 2006 · 98 citations

, , +17

The Role of Existing Regulation and Discretion in Harmonising Non-Financial Disclosure

Selena Aureli, Elisabetta Magnaghi, Federica Salvatori · Accounting in Europe · 2019 · 74 citations · Full text

, , +17

Compliance with International Accounting Standards in a national context: some empirical evidence from the Cairo and Alexandria Stock Exchanges

Khaled Samaha, Pam Stapleton · Afro-Asian J of Finance and Accounting · 2008 · 56 citations

, , +17

Contextual issues of the convergence of International Financial Reporting Standards: The case of Germany

Andreas Hellmann, Héctor Perera, Chris Patel · Advances in Accounting · 2010 · 55 citations

, , +14

1–5 of 13

Authors

32

  1. MH
    Morris H. Stocks

    University of Mississippi, United States

    2 publications · 28 citations

    2

    h-index

  2. GK
    Gaurav Kumar

    University of Arkansas at Little Rock, United States

    2 publications · 28 citations

    2

    h-index

  3. RD
    Romualdo Douglas Colauto

    Universidade Federal do Paraná, Brazil

    1 publications · 24 citations

    1

    h-index

  4. SV
    Sigrid Vandemaele

    Hasselt University, Belgium

    1 publications · 178 citations

    1

    h-index

  5. HA
    Henrique Araujo Maia

    Universidade Presbiteriana Mackenzie, Brazil

    1 publications · 10 citations

    1

    h-index

1–5 of 32

Institutions

18

  1. University of Mississippi

    Oxford, United States

    2 h-index

    4 publications

    56 citations

  2. University of Arkansas at Little Rock

    Little Rock, United States

    2 h-index

    2 publications

    28 citations

  3. University of Auckland

    Auckland, New Zealand

    1 h-index

    1 publications

    178 citations

  4. Universidade Presbiteriana Mackenzie

    São Paulo, Brazil

    1 h-index

    3 publications

    30 citations

  5. University of Molise

    Campobasso, Italy

    1 h-index

    1 publications

    13 citations

  6. Macquarie University

    Sydney, Australia

    1 h-index

    3 publications

    165 citations

  7. University of Nottingham

    Nottingham, United Kingdom

    1 h-index

    1 publications

    25 citations

  8. Transnational University Limburg

    Diepenbeek, Belgium

    1 h-index

    1 publications

    178 citations

1–8 of 18

Venues

  1. SSRN Electronic Journal

    Repository · 2 publications · 37 citations

    2

    h-index

  2. Review of Business Management

    RBGN · 2 publications · 34 citations

    2

    h-index

  3. Afro-Asian J of Finance and Accounting

    AAJFA · 1 publications · 56 citations

    1

    h-index

  4. Accounting in Europe

    1 publications · 74 citations

    1

    h-index

  5. Journal of International Accounting Research

    1 publications · 16 citations

    1

    h-index

1–5