Purpose – The purpose of this paper is to analyze the consequences of using international accounting standards (IAS … development of the emerging capital markets is positively and significantly associated with the use of international accounting … accounting standardization body, the IASB, many international organizations and international investors. Originality/value – The …

Capital-markets based accounting research in China has a relatively short history; the two principal stock exchanges in … Shanghai and Shenzhen have operated for less than 20 years. Recent accounting research has tended to adopt techniques, research … several aspects of the current empirical-archival focus of accounting research in China and offers some suggestions for …

This paper describes the transformation of Japan's accounting standards over the past 2 decades and the driving forces … behind this transformation. It also analyzes the current state of Japan's accounting standards, which are characterized by … the dichotomy of accounting systems inherited from the country’s political, economic and legal institutions. The …