El proceso de armonización contable en Europaanálisis de la relación entre la investigación contable y la evolución de la realidad económica

  1. Giner Inchausti, Begoña
  2. Mora Enguídanos, Araceli
Journal:
Revista española de financiación y contabilidad

ISSN: 0210-2412

Year of publication: 2001

Issue: 107

Pages: 103-128

Type: Article

DOI: 10.1080/02102412.2001.10779414 DIALNET GOOGLE SCHOLAR

More publications in: Revista española de financiación y contabilidad

Abstract

In the present study we analize the accounting harmonization process in Europe throught the relationship between the institutional events and the research results, with the aim of detecting the interdependence between both aspects. We consider a first stage in wich the directives were issued and the national regulations adapted to them. In this satege the research is mainly addressed to indentify the international differences in accounting regulations and to look for the explanatory variables of these differences. The second stage emerges with the globalization of the economy in wich the agreement IASC-IOSCO takes place and the European Commission establishes a new strategy of harmonization. The research focuses its attention on the measurement of the material harmonization process and the search fo explanatory variables of the accounting practices. Lastly, the third stage starts withc the monetary union and the creation of a future European stock exchange. The research is mainly focusing on analyzing the effect of the European accounting diversity on the stock market to justifiy the institutional process. Besides, we consider in our study the relation between the European institutions and the SEC, analysing the studies that try to justify the attitude of the SEC with the foreign companies and the implications these studies have to clarify the present situation.

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