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 proceedingChapterpeer-review

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 languageEnglish
Title of host publicationFinancial accounting and equity markets
Subtitle of host publicationthe selected essays of Philip Brown
Place of PublicationNew York
PublisherRoutledge
Chapter14
Pages287-295
Number of pages9
ISBN (Electronic)9780203067024
Publication statusPublished - 1 Jan 2013
Externally publishedYes

Bibliographical note

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

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