Global harmonisation of accounting standards: What research into capital markets tells us

Philip Brown; Greg Clinch

Global harmonisation of accounting standards: What research into capital markets tells us

Philip Brown^*, Greg Clinch

^*Corresponding author for this work

Research output: Chapter in Book/Report/Conference proceeding › Chapter › peer-review

1 Citation (Scopus)

Abstract

There is stro"g evide"ce that current levels ofaccou"ting diversity are refleaed in various dimensions of sharemarket activity. However, there is little available 1f!Sf!arch to help us assess the potential effects ofaa;qu"ti"g harmonisatio" on the ASX and its participants. MoreolltT, the available indiC4tiOns suggest that the alfSWerS will "ot be simple, and not always i" accord with some ofthe arguments that are beard i" the harmo"isation thbate.

Original language	English
Title of host publication	Financial accounting and equity markets
Subtitle of host publication	the selected essays of Philip Brown
Place of Publication	New York
Publisher	Routledge
Chapter	14
Pages	287-295
Number of pages	9
ISBN (Electronic)	9780203067024
Publication status	Published - 1 Jan 2013
Externally published	Yes

Bibliographical note

Firstly published in Australian Accounting Review , 8(1), 1998, 21–29.

Cite this

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Global harmonisation of accounting standards: What research into capital markets tells us

Abstract

Bibliographical note

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Cite this