Has IFRS Enhanced Accounting Uniformity?

Economics, Econometrics and Finance

• Accounting 60%
• Accounting Standards 50%
• Business Research 10%
• Enterprise 10%
• IFRS 100%
• Large Firm 10%
• Regulation 20%

Social Sciences

• Accounting 50%
• Adoption 50%
• Change 10%
• Contribution 10%
• Convergence 10%
• Divergence 10%
• Experience 10%
• International Accounting 10%
• Jurisdiction 10%
• Legislation 20%
• Measurement 10%
• Practice 10%