This paper celebrates the contribution of this journal, over its first 50 years, to research on international financial reporting, defined as comprising writings on comparative or harmonisation topics. The paper examines the journal’s output in that field and how it contributed to the field’s development. Even though the journal was sympathetic to international financial reporting, less than 1% of output in its first decade (the 1970s) related to it. In its first 35 years, a large proportion of the journal’s limited output in the field was produced by two small groups of researchers. However, during its fourth decade, the field gradually became dominant as the accounting world changed. By then, the journal had already published the seminal papers on several central topics in international financial reporting, including measuring harmonisation, using reconciliations to measure international accounting differences, assessing international differences in the influence of tax on financial reporting, and measuring international difference in the application of international standards. These topics were later taken up by many researchers in several other journals.

中文翻译：

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半个世纪的会计和商业研究：对国际财务报告研究的影响

这篇论文庆祝了该杂志在其前 50 年中对国际财务报告研究的贡献，国际财务报告被定义为包括关于比较或协调主题的著作。该论文考察了该期刊在该领域的产出以及它如何对该领域的发展做出了贡献。尽管该杂志对国际财务报告表示同情，但在其第一个十年（1970 年代）中，只有不到 1% 的产出与此相关。在最初的 35 年中，该期刊在该领域的有限产出中有很大一部分是由两个小组研究人员制作的。然而，在其第四个十年中，随着会计世界的变化，该领域逐渐占据主导地位。到那时，该杂志已经发表了关于国际财务报告几个核心主题的开创性论文，包括衡量协调性、使用对账来衡量国际会计差异，评估税收对财务报告影响的国际差异，以及衡量国际标准应用的国际差异。这些主题后来被其他几本期刊的许多研究人员讨论。