Full Harmonization

Full Harmonization is a state within accounting harmonization wherein accounting standards, practices, and financial reporting requirements across different jurisdictions are aligned to such a degree that they become identical in substance, form, and application, allowing for complete comparability and interoperability of financial information without any reconciliation.

29

Publications

3K

Citations

114

Authors

93

Institutions

Publications per year

2017–2026

9

Authors

114

  1. SL
    Stefan Lutz

    University of Manchester, United Kingdom

    2 publications · 50 citations

    2

    h-index

  2. RM
    Radka MacGregor Pelikánová

    Metropolitan University Prague, Czechia

    2 publications · 47 citations

    2

    h-index

  3. RO
    Regine Ortlepp

    Leibniz Institute of Ecological Urban and Regional Development, Germany

    1 publications · 43 citations

    1

    h-index

  4. KM
    Kathy Mulder

    University of Manitoba, Canada

    1 publications · 1.9K citations

    1

    h-index

  5. JG
    Jia‐Hong Gao

    Peking University, China

    1 publications · 49 citations

    1

    h-index

1–5 of 114

Venues

  1. 3

    h-index

  2. SSRN Electronic Journal

    Repository · 3 publications · 71 citations

    3

    h-index

  3. RePEc: Research Papers in Economics

    Repository · 2 publications · 30 citations

    2

    h-index

  4. European Review of Contract Law

    2 publications · 40 citations

    2

    h-index

  5. Oeconomia Copernicana

    2 publications · 47 citations

    2

    h-index

1–5