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the case for global accounting standards

The Case for Global Accounting Standards: Arguments and Evidence

This paper outlines the arguments for a basic set of accounting standards and the forces that have promoted adoption of International Financial Reporting Standards (IFRS). Widespread use of IFRS since 2005 gives an opportunity for empirical investigation of the benefits of IFRS. The role of IFRS in both developing and developed capital markets.IFRS adoption and market efficiency

IFRS and economic development
Financial re-regulation
IFRS in developed capital markets
Conclusion

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Mechanical Engineering: the case for global accounting standards

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