Ramanna, Karthik - Harvard Business School, Harvard University - 2011
' IFRS responses: proximity to existing political powers at the IASB; and own potential political power at the IASB. Based on …The globalization of accounting standards as seen through the proliferation of IFRS worldwide is one of the most … dynamics of countries' IFRS harmonization decisions. The analysis is based on field studies in three jurisdictions: Canada …