Global harmonisation of accounting standards

What research into capital markets tells us

Philip Brown, Greg Clinch

Research output: Contribution to journalArticle

12 Citations (Scopus)


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.

Original languageEnglish
Pages (from-to)21-29
Number of pages9
JournalAustralian Accounting Review
Issue number15
Publication statusPublished - 1 May 1998
Externally publishedYes

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