A Political Economy Explanation for Country Variation in IFRS Adoption – A Comment on ‘The International Politics of IFRS Harmonization’ by K. Ramanna
Nölke Andreas ()
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Nölke Andreas: Johann Wolfgang Goethe Universität Frankfurt am Main, Frankfurt, Germany
Accounting, Economics, and Law: A Convivium, 2013, vol. 3, issue 2, 69-76
Abstract:
The study of Karthik Ramanna has opened a fascinating field for further studies on the politics of accounting standard-setting. Explaining the degree and timing of International Financial Reporting Standards adoption, however, may not only be done from a perspective combining international power and cultural distance. This short comment outlines a complementary political economy explanation by linking accounting standards to basic models of comparative capitalism.
Keywords: accounting standards; political economy; comparative capitalism; IFRS; IASB (search for similar items in EconPapers)
JEL-codes: D72 F53 G15 M41 P51 (search for similar items in EconPapers)
Date: 2013
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Persistent link: https://EconPapers.repec.org/RePEc:bpj:aelcon:v:3:y:2013:i:2:p:1-8:n:2
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DOI: 10.1515/ael-2013-0003
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