Construct · 1 fields · 1 citations

van der Tas H index: a standalone construct

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van derTas H index1 CONSTRUCTVan der Tas H indexVAN DER TAS · ACCOUNTING

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Accounting

concentration index measuring the degree of de facto harmonization in firms' choices among alternative accounting methods.

In accounting, van der Tas H index refers to concentration index measuring the degree of de facto harmonization in firms' choices among alternative accounting methods. This meaning comes from van der Tas (1988) in Accounting and Business Research.[1]

Unit
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Nearby constructs

business1 fields · 1 citationsanchor · a standalone constructconcentration index1 fields · 1 citationsanchor · a standalone constructconcentration4 fields · 4 citationsjingle · one word, four constructs

References

  1. van der Tas, L. G. (1988). Measuring Harmonisation of Financial Reporting Practice. Accounting and Business Research, 18(70), 157-169. https://doi.org/10.1080/00014788.1988.9729361

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