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The international politics of IFRS harmonization
Ramanna, Karthik - In: Accounting, Economics, and Law : AEL ; a convivium 3 (2013) 2, pp. 1-45
Persistent link: https://www.econbiz.de/10009775753
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Why do countries adopt International Financial Reporting Standards?
Ramanna, Karthik; Sletten, Ewa - 2009 - This draft: March 24, 2009
Persistent link: https://www.econbiz.de/10003842079
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The International Politics of IFRS Harmonization
Ramanna, Karthik - 2013
The globalization of accounting standards as seen through the proliferation of IFRS worldwide is one of the most important developments in corporate governance over the last decade. I offer an analysis of some international political dynamics of countries' IFRS harmonization decisions. The...
Persistent link: https://www.econbiz.de/10013092736
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Evaluating accounting standards : a comment on Ramanna’s ‘The international politics of IFRS harmonization‘
Madsen, Paul E. - In: Accounting, Economics, and Law : AEL ; a convivium 3 (2013) 2, pp. 77-92
Persistent link: https://www.econbiz.de/10009775728
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Towards a comprehensive appraisal of global accounting harmonization : about the “Desirability” of IFRS ; a comment on Ramanna’s “The international politics of IFRS harmonization”...
Haas, Jerome - In: Accounting, Economics, and Law : AEL ; a convivium 3 (2013) 2, pp. 53-68
Persistent link: https://www.econbiz.de/10009775737