Sellhorn, Thorsten; Gornik-Tomaszewski, Sylwia - In: Accounting in Europe 3 (2006) 1, pp. 187-217
<title>Abstract</title> Meek and Thomas (2004) call for research on the continued relevance of 'rediscovered' dichotomous accounting classifications. We provide such evidence by examining how developments surrounding the 'IAS Regulation' (1606/2002) influenced international differences in accounting systems in...