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Some obstacles to global financial reporting comparability and convergence at a high level of quality

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  • Zeff, Stephen A.

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  • Zeff, Stephen A., 2007. "Some obstacles to global financial reporting comparability and convergence at a high level of quality," The British Accounting Review, Elsevier, vol. 39(4), pages 290-302.
    • Handle: RePEc:eee:bracre:v:39:y:2007:i:4:p:290-302
    DOI: 10.1016/j.bar.2007.08.001
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    References listed on IDEAS

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    1. Trueblood, Rm, 1966. "Accounting Principles - Board And Its Problems," Journal of Accounting Research, Wiley Blackwell, vol. 4, pages 183-191.
    2. Sally Aisbitt & Christopher Nobes, 2001. "The true and fair view requirement in recent national implementations," Accounting and Business Research, Taylor & Francis Journals, vol. 31(2), pages 83-90.
    3. Paul Pacter, 2005. "What exactly is convergence?," International Journal of Accounting, Auditing and Performance Evaluation, Inderscience Enterprises Ltd, vol. 2(1/2), pages 67-83.
    4. Christopher Nobes, 2006. "The survival of international differences under IFRS: towards a research agenda," Accounting and Business Research, Taylor & Francis Journals, vol. 36(3), pages 233-245.
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