This paper discusses the legitimacy of the convergence of accounting regulation from the view of path-dependence theory … of corporate governance systems have to be consistent with these values in order to achieve the real convergence of … accounting standards. The paper analyses the development of accounting convergence and discusses different convergence strategies …

This paper examines whether the movement toward convergence of the International Financial Reporting Standards (IFRS …. In addition,we adopt a 3×3 coordination game because an essential factor of global accounting convergence is the … coordination of accounting standards. The results confirm the termination of a movement toward the convergence of IFRS. Namely, our …

We study the ex ante stock market reactions to events leading up to China's convergence to International Financial … Reporting Standards (IFRS). The literature consistently shows that the benefits of mandatory IFRS convergence are concentrated … events leading up to IFRS convergence, and this effect is more pronounced among firms with greater dependence on external …

normative approach and then to global convergence. In the process, accounting standards have gradually lost their character as a … and degree of convergence on an a priori basis. …

for accounting. In particular important are three themes: convergence, enforcement and research opportunities and …

convergence yet spurred controversy reaching the highest levels of government. We find a more positive reaction for firms with …-adoption information, consistent with investors expecting net convergence benefits from IFRS adoption. Overall, the findings suggest that …

by other nations in convergence with IFRS can teach valuable lessons to ensure that convergence as envisaged in India …

variously influence the nature and extent of HRM practices. By considering the findings of prior research on convergence and …

estimate the half life of convergence to be approximately 9 years. The following hypotheses are investigated as explanations … for the slow convergence: (i) Arbitrage impediments induced by transportation costs, and (ii) and the inclusion of … upper bound on convergence rates that participants in European Monetary Union may experience. …