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A Political Economy Explanation for Country Variation in IFRS Adoption – A Comment on ‘The International Politics of IFRS Harmonization’ by K. Ramanna

Author

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  • Nölke Andreas

    (Johann Wolfgang Goethe Universität Frankfurt am Main, Frankfurt, Germany)

Abstract

The study of Karthik Ramanna has opened a fascinating field for further studies on the politics of accounting standard-setting. Explaining the degree and timing of International Financial Reporting Standards adoption, however, may not only be done from a perspective combining international power and cultural distance. This short comment outlines a complementary political economy explanation by linking accounting standards to basic models of comparative capitalism.

Suggested Citation

  • Nölke Andreas, 2013. "A Political Economy Explanation for Country Variation in IFRS Adoption – A Comment on ‘The International Politics of IFRS Harmonization’ by K. Ramanna," Accounting, Economics, and Law: A Convivium, De Gruyter, vol. 3(2), pages 69-76, January.
    • Handle: RePEc:bpj:aelcon:v:3:y:2013:i:2:p:1-8:n:2
    DOI: 10.1515/ael-2013-0003
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    References listed on IDEAS

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    More about this item

    Keywords

    accounting standards; political economy; comparative capitalism; IFRS; IASB;
    All these keywords.

    JEL classification:

    • D72 - Microeconomics - - Analysis of Collective Decision-Making - - - Political Processes: Rent-seeking, Lobbying, Elections, Legislatures, and Voting Behavior
    • F53 - International Economics - - International Relations, National Security, and International Political Economy - - - International Agreements and Observance; International Organizations
    • G15 - Financial Economics - - General Financial Markets - - - International Financial Markets
    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
    • P51 - Political Economy and Comparative Economic Systems - - Comparative Economic Systems - - - Comparative Analysis of Economic Systems

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