TY - JOUR
T1 - Global harmonisation of accounting standards
T2 - What research into capital markets tells us
AU - Brown, Philip
AU - Clinch, Greg
PY - 1998/5/1
Y1 - 1998/5/1
N2 - There is strong evidence that current levels of accounting diversity are reflected in various dimensions of sharemarket activity. However, there is little available research to help us assess the potential effects of accounting hamonisation on the ASX and its participants. Moreover, the available indications suggest that the answers will not be simple, and not always in accord with some of the arguments that are heard in the hamonisation debate.
AB - There is strong evidence that current levels of accounting diversity are reflected in various dimensions of sharemarket activity. However, there is little available research to help us assess the potential effects of accounting hamonisation on the ASX and its participants. Moreover, the available indications suggest that the answers will not be simple, and not always in accord with some of the arguments that are heard in the hamonisation debate.
UR - http://www.scopus.com/inward/record.url?scp=33750178688&partnerID=8YFLogxK
U2 - 10.1111/j.1835-2561.1998.tb00075.x
DO - 10.1111/j.1835-2561.1998.tb00075.x
M3 - Article
AN - SCOPUS:33750178688
SN - 1035-6908
VL - 8
SP - 21
EP - 29
JO - Australian Accounting Review
JF - Australian Accounting Review
IS - 15
ER -