Global accounting convergence and the potential adoption of IFRS by the U.S. (part I): Conceptual underpinnings and economic analysis

Accounting Horizons

Volumn 24, Issue 3, 2010, Pages 355-394

  Hail, Luzi ^a   Leuz, Christian ^b   Wysocki, Peter ^c  

^a UNIVERSITY OF PENNSYLVANIA   (United States)

^b UNIVERSITY OF CHICAGO   (United States)

^c UNIVERSITY OF MIAMI   (United States)

Author keywords

Accounting regulation; Convergence; Harmonization; Mandatory disclosure; Political economy; Standard setting; U.S. equity markets

Indexed keywords

EID: 77958570866     PISSN: 08887993     EISSN: 15587975     Source Type: Journal    
DOI: 10.2308/acch.2010.24.3.355     Document Type: Article

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