Martinez-Diaz, Leonardo - In: Business and Politics 7 (2005) 3, pp. 1135-1135
This article traces the ascent of the International Accounting Standards Committee (IASC) from an obscure group with little influence in the early 1970s to a pre-eminent position as global accounting standard-setter in 2001. I argue that the rise of the IASC can be explained by several factors,...
