The International Politics of IFRS Harmonization

DSpace/Manakin Repository

The International Politics of IFRS Harmonization

Citable link to this page

 

 
Title: The International Politics of IFRS Harmonization
Author: Ramanna, Karthik
Citation: Ramanna, Karthik. "The International Politics of IFRS Harmonization." Accounting, Economics and Law 3, no. 2 (April 2013): 1–46.
Full Text & Related Files:
Abstract: The globalization of accounting standards as seen through the proliferation of IFRS worldwide is one of the most important developments in corporate governance over the last decade. I offer an analysis of some international political dynamics of countries' IFRS harmonization decisions. The analysis is based on field studies in three jurisdictions: Canada, China, and India. Across these jurisdictions, I first describe unique elements of domestic political economies that are shaping IFRS policies. Then, I inductively isolate two principal dimensions that can be used to characterize the jurisdictions' IFRS responses: proximity to existing political powers at the IASB and own potential political power at the IASB. Based on how countries are classified along these dimensions, I offer predictions, ceteris paribus, on countries' IFRS harmonization strategies. The analysis and framework in this paper can help broaden the understanding of accounting's globalization.
Published Version: http://www.degruyter.com/dg/viewarticle.fullcontentlink:pdfeventlink/$002fj$002fael.2013.3.issue-2$002fael-2013-0004$002fael-2013-0004.pdf?format=INT&t:ac=j$002fael.2013.3.issue-2$002fael-2013-0004$002fael-2013-0004.xml
Other Sources: http://www.degruyter.com/view/j/ael.2013.3.issue-2/ael-2013-0004/ael-2013-0004.xml?format=INT
Terms of Use: This article is made available under the terms and conditions applicable to Open Access Policy Articles, as set forth at http://nrs.harvard.edu/urn-3:HUL.InstRepos:dash.current.terms-of-use#OAP
Citable link to this page: http://nrs.harvard.edu/urn-3:HUL.InstRepos:11320610
Downloads of this work:

Show full Dublin Core record

This item appears in the following Collection(s)

 
 

Search DASH


Advanced Search
 
 

Submitters