Evaluating the statistical significance of de facto accounting harmonization: a study of European global players

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Trends in research on international accounting harmonization (2007, background): “These indices were also criticized by Cañibano and Mora (2000), who noticed the failure to include a significance measure.”
Financial accounting developments in the European Union: past events and future prospects (2002, background): “This ‘international accounting orientation’ of European global players has provoked a so-called de facto harmonization process on the level of those companies (for empirical evidence, see Canibano and Mora, 2000: 366–7).”
Measuring convergence of National Accounting Standards with International Financial Reporting Standards (2005, background): “These include Tay and Parker (1990) , Herrmann and Thomas (1995) , Krisement (1997), Morris and Parker (1998) , Cãnibano and Mora (2000) , and the authors cited at the end of the next sentence. 5 Rahman et al. (1996) point out that almost every study evaluating material harmonisation has measured th”