STOLOWY, Herve; HALLER, Axel; KLOCKHAUS, Volker - HEC Paris (École des Hautes Études Commerciales) - 1999
It is often stressed that the process of IASC standard setting and its output are very much influenced by the Anglo-American accounting approach. This is considered to be one of the major reasons for the obvious reluctance of countries to adopt the international accounting standards. The...
