Apergis, Nicholas; Christou, Christina; Hassapis, Christis - In: Accounting Research Journal 27 (2014), pp. 226-248
Purpose –This paper aims to explore convergence of accounting standards across worldwide adopted measures to … a tendency to act so. Design/methodology/approach –The new panel convergence methodology, developed by Phillips and Sul … attempts to formally measure whether the accounting world exhibits a tendency for accounting standards convergence or whether …