Add to ORKGi Do global companies headquartered in the United States believe that there is value in having a single set of international accounting standards for their financial reporting? This is the question for which an answer was sought in an inquiry-based study undertaken in late summer 2001. The value of an international set of standards was highlighted with the acceptance of a new international structure for accounting standard setting and the establishment of the International Accounting Standards Board (IASB), which began functioning in May 2001. A random sample of 100 of the Fortune Global 500 companies that were U. S. based was selected to participate. The chief executive officer was addressed by name and provided with
This paper examines the contemplated worldwide adoption of IFRS. This paper explores whether a one s...
This paper highlights the importance, development, and evolution of International Financial Reportin...
Prior to 2001, international accounting standards (IAS) were insufficiently attractive to gain the s...
Do Global companies headquartered in the United States believe that there is value in having a singl...
International financial reporting standards (IFRS) issued by the International Accounting Standards ...
For many years, individual countries created their own rules and regulations for company financial a...
This paper explores the relationship between the institutional arrangements for setting financial ac...
Purpose – The enormous success of International Financial Reporting Standards (IFRS) in becoming glo...
This paper explores the relationship between the institutional arrangements for setting financial ac...
Based on Camfferman and Zeff [(2015). Aiming for global accounting standards: The International Acco...
Considerable effort has been expended to create globally uniform accounting standards. It is believe...
The development of the current International Accounting Standards Board (IASB) from the earlier Inte...
With the International Accounting Standards Committee (IASC) reaching the completion of its core sta...
International financial reporting standards (IFRS) issued by the International Accounting Standards ...
The first edition of this book explained the efforts of the International Accounting Standards Board...
This paper examines the contemplated worldwide adoption of IFRS. This paper explores whether a one s...
This paper highlights the importance, development, and evolution of International Financial Reportin...
Prior to 2001, international accounting standards (IAS) were insufficiently attractive to gain the s...
Do Global companies headquartered in the United States believe that there is value in having a singl...
International financial reporting standards (IFRS) issued by the International Accounting Standards ...
For many years, individual countries created their own rules and regulations for company financial a...
This paper explores the relationship between the institutional arrangements for setting financial ac...
Purpose – The enormous success of International Financial Reporting Standards (IFRS) in becoming glo...
This paper explores the relationship between the institutional arrangements for setting financial ac...
Based on Camfferman and Zeff [(2015). Aiming for global accounting standards: The International Acco...
Considerable effort has been expended to create globally uniform accounting standards. It is believe...
The development of the current International Accounting Standards Board (IASB) from the earlier Inte...
With the International Accounting Standards Committee (IASC) reaching the completion of its core sta...
International financial reporting standards (IFRS) issued by the International Accounting Standards ...
The first edition of this book explained the efforts of the International Accounting Standards Board...
This paper examines the contemplated worldwide adoption of IFRS. This paper explores whether a one s...
This paper highlights the importance, development, and evolution of International Financial Reportin...
Prior to 2001, international accounting standards (IAS) were insufficiently attractive to gain the s...