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Global Harmonisation of Accounting Standards: What Research into Capital Markets Tells Us
Author(s) -
Brown Philip,
Clinch Greg
Publication year - 1998
Publication title -
australian accounting review
Language(s) - English
Resource type - Journals
SCImago Journal Rank - 0.551
H-Index - 36
eISSN - 1835-2561
pISSN - 1035-6908
DOI - 10.1111/j.1835-2561.1998.tb00075.x
Subject(s) - accounting , diversity (politics) , accounting research , capital market , business , economics , financial accounting , capital (architecture) , simple (philosophy) , accounting information system , political science , finance , law , archaeology , philosophy , epistemology , history
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.