The purpose of this thesis is to examine in depth the process of U.S. GAAP convergence to IFRS. The thesis begins by … providing the history of convergence, which include all the measures that have led to the FASB’s and IASB efforts today. Some … convergence or endorsement of IFRS. The conclusion includes interviews of three Deloitte professionals on their opinions of …

advanced economies. We examine the extent of this convergence in the Czech Republic and Russia, economies that represent …

advanced economies. We examine the extent of this convergence in the Czech Republic andRussia, economies that represent …

advanced economies. We examine the extent of this convergence among all firms as well as a subset of firms near the efficiency … development has resulted in convergence of domestic firms to the world standard. …

The paper starts from the critiques to the Barro-style methodology for convergence analysiswith the aim of reviewing … convergence inEurope that cannot be adequately captured by the non-spatial growth regression models thathave dominated the … research and policy debate in this field. Evidence for convergence andspatial dependence emerges especially when estimations …