The process of globalization encompasses economic and financial integration. Abolition of capital controls and … and inflation rates. China has recently adopted International Financial Reporting Standards (IFRS) in her efforts to …

The adoption of IFRS by many countries worldwide fuels the expectation that financial accounting might become more … shaping accounting information. We provide early evidence on this debate by investigating the effects of mandatory IFRS … adoption on the comparability of financial accounting information around the world. Our results suggest that while mandatory …

of mandatory IFRS adoption on the comparability of financial accounting information around the world. Using two …The mandatory adoption of IFRS by many countries worldwide fuels the expectation that financial accounting information … importance of incentives in shaping accounting information. We provide early evidence on this debate by investigating the effects …

This essay provides a survey of the evolution and the developments of bookkeeping, internal cost accounting and … writings from ancient Mesopotamia, and in the following discusses ages such as the ancient world of Greeks and Romans, the … present times. It is shown that the developments in bookkeeping and cost accounting have regularly been a reaction to …