Kocakulah, Mehmet C.; Simga-Mugan, Can; Hosal-Akman, Nazli - In: International Journal of Managerial and Financial Accounting 1 (2009) 4, pp. 398-422
Motivated by the recent developments in accounting regulations, we explore the tendency of countries to converge to IFRS for both public and private companies and present some evidence on the issue from an emerging market. We explore how the legal system -- civil vs. common law -- and the stock...
