Accounting standards convergence dynamics: International evidence from club convergence and clustering
Journal article
| Authors | Apergis, Nicholas, Christou, Christina and Hassapis, Christis |
|---|---|
| Abstract | This paper aims to explore convergence of accounting standards across worldwide adopted measures to investigate whether countries that have not completely adopted International Accounting Standards across the globe have displayed a tendency to act so. The new panel convergence methodology, developed by Phillips and Sul (2007), is employed. The empirical findings suggest that countries form distinct convergent clubs, albeit on a limited prevalence, yielding support to the notion that on a global basis firms and countries have initiated processes that will eventually lead them to a uniform pattern of employing common accounting standards. |
| Keywords | Accounting standards; Convergence; Club convergence method |
| Year | 2014 |
| Journal | Accounting Research Journal |
| Publisher | Emerald |
| Web address (URL) | http://hdl.handle.net/10545/623415 |
| http://creativecommons.org/licenses/by-nc-nd/4.0/ | |
| hdl:10545/623415 | |
| Publication dates | 28 Oct 2014 |
| Publication process dates | |
| Deposited | 28 Jan 2019, 18:38 |
| Contributors | University of Piraeus, University of Piraeus and University of Cyprus |
| File | File Access Level Open |
| File | File Access Level Open |
https://repository.derby.ac.uk/item/93619/accounting-standards-convergence-dynamics-international-evidence-from-club-convergence-and-clustering
Download files
96
total views0
total downloads1
views this month0
downloads this month