The Value of Harmony Indices in Accounting Research
Indices of harmony such as the H, C, I and T indices have been used in the accounting literature to quantify the level of harmo ny and changes in harmony (harmonisation). Over the past 30 years in dices have been used empirically to draw conclusions from empirical data and the properties of these indices have been explored and improved via the development of new indices. There have also been criticisms of these indices in the accounting literature.This paper discusses these criti cisms, and argues that these criticisms either (a) apply to old indices but not to new indices, (b) apply to most empirical accounting re search, (c) are based on incorrect or irrelevant assertions, or (d) re late to the definition of harmony. Hence this article aims to firstly correct a recent imbalance against harmony indices in the accounting literature and secondly improve the correct application of indices in future re search.
Ross Taplin
School of Accounting at Curtin University, Perth,Western Australia
国际会议
2008 Sino-Australia International Conference on Accounting and Finance(2008中澳会计与财务国际学术研讨会)
武汉
英文
877-912
2008-10-31（万方平台首次上网日期，不代表论文的发表时间）