Apergis, Nicholas; Christou, Christina; Hassapis, Christis - In: Accounting Research Journal 27 (2014) 3, 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 … standards convergence or whether tactics and policies remain stagnant, acquiring drastic policy measures to speed up the …