Nguyen, Anh Tuan; Gong, Guangming - In: Australian Accounting Review 24 (2014) 2, pp. 182-197
type="main" <p>Convergence refers to the process of narrowing the differences between International Accounting Standards/International Financial Reporting Standards (IAS/IFRS) and country-specific accounting standards. The purpose of this study is to measure the formal convergence between...</p>
