This paper discusses the legitimacy of the convergence of accounting regulation from the view of path-dependence theory … of corporate governance systems have to be consistent with these values in order to achieve the real convergence of … accounting standards. The paper analyses the development of accounting convergence and discusses different convergence strategies …

We study the ex ante stock market reactions to events leading up to China's convergence to International Financial … Reporting Standards (IFRS). The literature consistently shows that the benefits of mandatory IFRS convergence are concentrated … events leading up to IFRS convergence, and this effect is more pronounced among firms with greater dependence on external …

This paper examines whether the movement toward convergence of the International Financial Reporting Standards (IFRS …. In addition,we adopt a 3×3 coordination game because an essential factor of global accounting convergence is the … coordination of accounting standards. The results confirm the termination of a movement toward the convergence of IFRS. Namely, our …

normative approach and then to global convergence. In the process, accounting standards have gradually lost their character as a … and degree of convergence on an a priori basis. …

by other nations in convergence with IFRS can teach valuable lessons to ensure that convergence as envisaged in India …

for accounting. In particular important are three themes: convergence, enforcement and research opportunities and …

convergence yet spurred controversy reaching the highest levels of government. We find a more positive reaction for firms with …-adoption information, consistent with investors expecting net convergence benefits from IFRS adoption. Overall, the findings suggest that …

world of increasing economic integration convergence in health care financing (HCF) and, hence, decreasing differences in … convergence we take the public financing ratio in % of total HCF and in % of GDP. The major finding is that HCF in the OECD … convergence is decreasing over time. …

We investigate the convergence process among EU regions between 1980-2002 taking into account the effects of spatial …