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Has IFRS Enhanced Accounting Uniformity?
Gianfranco Siciliano
(First Author)
Accounting
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Economics, Econometrics and Finance
IFRS
100%
Accounting
60%
Accounting Standards
50%
Regulation
20%
Large Firm
10%
Business Research
10%
Enterprise
10%
Social Sciences
Accounting
50%
Adoption
50%
Legislation
20%
Convergence
10%
Jurisdiction
10%
Measurement
10%
Divergence
10%
International Accounting
10%
Contribution
10%
Practice
10%
Experience
10%
Change
10%