International accounting harmonization: adopting universal information methods for a global financial system
Auteur :
Beke, J.
Éditeur :
Palgrave Macmillan
ISBN :
9781349477302
Date de publication :
18 déc. 2013
Dimensions :
21,6 x 14,0 cm
Langue :
Anglais
Pays d'origine :
Grande Bretagne
International Accounting Harmonization analyzes the differences between national accounting rules and international accounting methods, showing that when firms adopt international accounting standards they achieve significantly higher positive coefficients compared with firms that only take on local accounting strategies.