Several studies have shown evidence of price convergence between countries in the European Union (EU) since the … the coefficient of variation. The results show little evidence of price convergence for non-residential construction for … either country group. This is shown to be in contrast with convergence that is evident in the prices of other product groups …

This paper proposes a pair-wise approach to testing for output convergence that considers all N(N-1)/2 possible pairs … of log per capita output gaps across N economies. A general probabilistic definition of output convergence is also … support output convergence and suggest that the findings of convergence clubs in the literature might be spurious. However …

The purpose of this thesis is to examine in depth the process of U.S. GAAP convergence to IFRS. The thesis begins by … providing the history of convergence, which include all the measures that have led to the FASB’s and IASB efforts today. Some … convergence or endorsement of IFRS. The conclusion includes interviews of three Deloitte professionals on their opinions of …

continuing search for convergence of FASB and IASB as they strive to make leases as transparent and honest as possible. …