International accounting standardization: the institutional legitimacy of a private standards setters

Gregory Heem ()
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Gregory Heem: GREDEG - Groupe de Recherche en Droit, Economie et Gestion - UNS - Université Nice Sophia Antipolis (1965 - 2019) - CNRS - Centre National de la Recherche Scientifique - UniCA - Université Côte d'Azur

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Abstract: The objective of this paper is to analyse the sources of legitimacy of the producing organizations of accounting standards. Firstly, we examine the need for harmonisation of accounting standards in particular to maintain the confidence of investors and savers in the financial and economic system. Secondly, the paper presents the internal and external sources of legitimacy and analyses the legitimacy of the International Standard Accounting Board (IASB).

Keywords: International Financial Reporting Standards; IFRS; IASB; Legitimacy; Standardization; International accounting.; International accounting (search for similar items in EconPapers)
Date: 2007-03
Note: View the original document on HAL open archive server: https://shs.hal.science/halshs-00856207v1
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Citations: View citations in EconPapers (1)

Published in 2007, 14 p

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