The purpose of this thesis is to examine in depth the process of U.S. GAAP convergence to IFRS. The thesis begins by … providing the history of convergence, which include all the measures that have led to the FASB’s and IASB efforts today. Some … convergence or endorsement of IFRS. The conclusion includes interviews of three Deloitte professionals on their opinions of …

continuing search for convergence of FASB and IASB as they strive to make leases as transparent and honest as possible. …

technology is exogenous in the Solow model, all of the endogenous convergence dynamics take place through the adjustment of the … convergence of economies towards their steady-state paths. We find that the conditional convergence speed is about seven percent … panel econometric techniques produce downward-biased estimates of convergence speeds, while our approach does not. …

differentials. In addition, the commonly cited empirical result that the speed of conditional convergence is slower than predicted …

is genuinely different from all existingmethods. Alternating regression is usually very fast, but its convergence … patterns are complex andwill require further investigation. In cases where convergence is an issue, the enormous speed ofthe …

convergence in risk-return characteristics is driven mainly by the declining country effect, rather than the rising industry … effect, suggesting that the convergence is associated with international market integration. Specifically, we first compute … computed has been deceasing significantly over time, implying a mean-variance convergence. In particular, the average risk …

the labor force. Furthermore, we derive and estimate a measure of East-West wage convergence that accounts for both …

advanced economies. We examine the extent of this convergence in the Czech Republic and Russia, economies that represent …