Advancing the harmonisation of international accounting standards: Exploring an alternative path

International Journal of Accounting

Volumn 32, Issue 3, 1997, Pages 357-378

  Carlson, Peter ^a  

^a RMIT UNIVERSITY   (Australia)

Author keywords

Harmonisation; International Accounting Standards Committee; Mobilisation of harmonisation; Standard setting procedures

Indexed keywords

EID: 0001724153     PISSN: 10944060     EISSN: None     Source Type: Journal    
DOI: 10.1016/s0020-7063(97)90016-9     Document Type: Article

References (4)

1. Aitken, M.J. and M.A. Islam. 1984. "Dispelling Arguments Against International Accounting Standards. The International Journal of Accounting And Education Research, 19(2), (Spring): 35-46.
2. Chandler, R.A. 1992. "The International Harmonisation of Accounting: In Search of Influence." International Journal of Accounting, 27: 222-233.
3. Emenyonu, E.N. and S.J. Gray, 1993. "Elusive Harmony: Assessing 20 Years of Progress Towards Global Standards. Financial Times: 9.
4. _. 1996. "International Accounting Harmonisation and the Major Developed Stock Markets: An empirical Study. Financial Times, 31: 269-280.