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International Harmonisation: He Who Pays the Piper Calls the Tune

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References

1985Positive Accounting Theory5,837 cited
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1997Corporate Lobbying of the International Accounting Standards Committee88 cited
1998Capital markets research and accounting standard setting25 cited
1998Global Harmonisation of Accounting Standards: What Research into Capital Markets Tells Us22 cited
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1991Foreign Stock Listings: Benefits, Costs, and the Accounting Poiicy Dilemma20 cited

Cited by

2003The FRC AND Accounting Standard‐Setting: Should I Still Call Australia Home?17 cited
2013International Financial Reporting Standards and Financial Information Quality: Principles versus Rules-based Standards10 cited

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