publication . Article . Other literature type . 2013

the international politics of ifrs harmonization

Karthik Ramanna;
Open Access
  • Published: 06 Jan 2013 Journal: SSRN Electronic Journal (eissn: 1556-5068, Copyright policy)
  • Publisher: Elsevier BV
  • Country: United States
Abstract
Abstract: The globalization of accounting standards as seen through the proliferation of IFRS worldwide is one of the most important developments in corporate governance over the last decade. I offer an analysis of some international political dynamics of countries’ IFRS harmonization decisions. The analysis is based on field studies in three jurisdictions: Canada, China and India. Across these jurisdictions, I first describe unique elements of domestic political economies that are shaping IFRS policies. Then, I inductively isolate two principal dimensions that can be used to characterize the jurisdictions’ IFRS responses: proximity to existing political powers ...
Subjects
free text keywords: international accounting, standards, Canada, India, accounting standards, IFRS, IASB, Harmonization, China, International economics, Politics, Globalization, Accounting, business.industry, business, Accounting standard, Corporate governance, Political science, Ceteris paribus, International relations
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publication . Article . Other literature type . 2013

the international politics of ifrs harmonization

Karthik Ramanna;