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The lack of impact of fair value accounting : a commentary on ""fair value" accounting as the normative Fisherian phase of accounting"

Baker, Charles Richard - In: Accounting history review 28 (2018) 3, pp. 191-198

Persistent link: https://www.econbiz.de/10011988210

Disharmony in international accounting standards setting : the Chinese approach to accounting for business combinations

Baker, C. Richard; Biondi, Yuri; Zhang, Qiusheng - In: Critical perspectives on accounting : an international … 21 (2010) 2, pp. 107-117

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Evolution of research on international accounting harmonization : a historical and institutional perspective

Baker, C. Richard; Barbu, Elena M. - In: Socio-economic review 5 (2007) 4, pp. 603-632

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Trends in research on international accounting harmonization

Baker, C. Richard; Barbu, Elena M. - In: The international journal of accounting : TIJA 42 (2007) 3, pp. 272-304

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Trends in research on international accounting harmonization

Baker, C. Richard; Barbu, Elena M. - 2009

Persistent link: https://www.econbiz.de/10003826293

Institutions Involved in International Convergence of Accounting Standards : A Neo-Institutional and Historical Analysis

Barbu, E.; Baker, C. Richard - HAL - 2009

After the implementation of International Financial Reporting Standards (IFRS) in the European Union in 2005, many countries including Canada, United States and Mexico have now announced that they will adopt IFRSs for all listed entities from 2011, 2014 and 2012 respectively. Thus, the process...

Persistent link: https://www.econbiz.de/10008790407