Barbu, Elena M.; Dumontier, Pascal; Feleagă, Niculae; … - In: The International Journal of Accounting 49 (2014) 2, pp. 231-247
This study investigates whether the adoption of a single set of accounting standards, such as IASs/IFRSs, guarantees the harmonization of accounting practices within a country and across countries, or whether differences in reporting practices persist because of dissimilarities in reporting...