Economic Factors of Accounting Harmonization

Jeno Beke

Chapter 5 in International Accounting Harmonization, 2013, pp 85-98 from Palgrave Macmillan

Abstract: Abstract International accounting harmonization has four important key economic aspects, such as division of labor, financial innovation, and capital and transaction costs.

Keywords: Accounting Standard; International Financial Reporting Standard; Audit Firm; Financial Innovation; International Accounting Standard (search for similar items in EconPapers)
Date: 2013
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Persistent link: https://EconPapers.repec.org/RePEc:pal:palchp:978-1-137-37434-9_5

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DOI: 10.1057/9781137374349_5

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