Disclosure Harmonization

Disclosure Harmonization is a methodological framework within accounting harmonization that standardizes the presentation, content, and timing of financial and non-financial information disclosed by entities to ensure comparability, transparency, and consistency across jurisdictions and reporting regimes.

Publications

950

Citations

Authors

Institutions

Publications per year

2017–2026

Parents

Accounting Harmonization

Publications

Accounting classification and the international harmonisation debate — an empirical investigation

Anne d’Arcy · Accounting Organizations and Society · 2001 · 160 citations

Business, Accountancy, Accounting +14

The Measurement of Harmonisation and the Comparability of Financial Statement Items: Within-Country and Between-Country Effects

Simon Archer, Pascale Delvaille, Stuart McLeay · Accounting and Business Research · 1995 · 134 citations

Business, Accountancy, Accounting +16

Evidence of EC financial reporting practice harmonization

L.G. van der Tas · European Accounting Review · 1992 · 81 citations

Business, Accountancy, Finance +12

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

Law, International Law, Regulatory Policy +17

Towards 2014/95/EU directive compliance: the case of Poland

Łukasz Matuszak, Ewa Różańska · Sustainability Accounting Management and Policy Journal · 2021 · 59 citations · Full text

Law, Accountancy, Accounting +16

1–5 of 24

Authors

JA
José A. Laínez
Universidad de Zaragoza, Spain
2 publications · 34 citations
2
h-index
PD
Pascale Delvaille
Bangor University, United Kingdom
1 publications · 134 citations
1
h-index
DC
Don Challen
United States Department of the Treasury, United States
1 publications · 19 citations
1
h-index
SA
Simon Archer
University of Surrey, United Kingdom
1 publications · 134 citations
1
h-index
AA
Ali Abdullah Ali Alnaas
University of Southern Queensland, Australia
1 publications · 20 citations
1
h-index

1–5 of 38

Institutions

1–8 of 29

Venues

European Accounting Review
EAR · 4 publications · 158 citations
4
h-index
Accounting and Business Research
2 publications · 146 citations
2
h-index
Australian Accounting Review
AAR · 2 publications · 29 citations
2
h-index
Journal of International Financial Management and Accounting
1 publications · 42 citations
1
h-index
Accounting in Europe
1 publications · 74 citations
1
h-index

1–5