Construct · 1 fields · 1 citations

de jure and de facto harmonization: a standalone construct

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de jure and defacto harmonization1 CONSTRUCTDe jure and de factoTAY · ACCOUNTING

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Accounting

distinction between convergence of accounting rules and convergence of firms' actual reporting practices across countries.

In accounting, de jure and de facto harmonization refers to distinction between convergence of accounting rules and convergence of firms' actual reporting practices across countries. This meaning comes from Tay (1990) in Abacus.[1]

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Nearby constructs

convergence4 fields · 4 citationsjingle · one word, four constructs

References

  1. Tay, J. S. W., & Parker, R. H. (1990). Measuring International Harmonization and Standardization. Abacus, 26(1), 71-88. https://doi.org/10.1111/j.1467-6281.1990.tb00233.x

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