Harmonisering av redovisningsstandarder

Sammanfattning: Earlier models that measured de facto harmonization of international accounting mainly used indices and other related statistical models. Those approaches do not account for the relative importance of individual balance sheet items or expense items being harmonized. This paper therefore proposes a different approach using Runsten’s (1998) permanent measurement bias model. That way it is possible to quantify the harmonization process by accounting for differences among companies. The paper, however, does not give enough evidence to support any conclusions regarding the extent of harmonization, but rather suggest areas which need to be refined when performing a study of our kind.