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The Evolution of Research on International Accounting Harmonization : An Historical and Institutional Perspective (*)

Author

Listed:
  • E. Barbu

    (CERAG - Centre d'études et de recherches appliquées à la gestion - UPMF - Université Pierre Mendès France - Grenoble 2 - CNRS - Centre National de la Recherche Scientifique)

  • R. Baker

Abstract

No abstract is available for this item.

Suggested Citation

  • E. Barbu & R. Baker, 2007. "The Evolution of Research on International Accounting Harmonization : An Historical and Institutional Perspective (*)," Post-Print halshs-00258301, HAL.
    • Handle: RePEc:hal:journl:halshs-00258301
    as

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    Citations

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    Cited by:

    1. Elena Barbu & C. Richard Baker, 2009. "L'application des normes IAS/IFRS dans l'Union Européenne : Outil de gouvernance d'entreprise ou de gouvernance mondiale ?," Post-Print halshs-00459791, HAL.
    2. S. Susela Devi & R. Helen Samujh, 2015. "The Political Economy of Convergence: The Case of IFRS for SMEs," Australian Accounting Review, CPA Australia, vol. 25(2), pages 124-138, June.
    3. Alan J. Richardson, 2008. "Review of Financial Reporting and Global Capital Markets: A History of the International Accounting Standards Committee, 1973–2000," Accounting Perspectives, John Wiley & Sons, vol. 7(2), pages 173-180, May.
    4. Nagae, Akira & Katayama, Hajime & Takase, Koichi, 2022. "Donor aid allocation and accounting standards of recipients," Economic Modelling, Elsevier, vol. 106(C).
    5. Gross, Christian & Perotti, Pietro, 2017. "Output-based measurement of accounting comparability: A survey of empirical proxies," Journal of Accounting Literature, Elsevier, vol. 39(C), pages 1-22.
    6. Yapa, P.W. Senarath, 2014. "In whose interest? An examination of public sector governance in Brunei Darussalam," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 25(8), pages 803-818.
    7. Thiemann Matthias, 2014. "The impact of meta-standardization upon standards convergence: the case of the international accounting standard for off-balance-sheet financing," Business and Politics, De Gruyter, vol. 16(1), pages 79-112, April.

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