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Measuring Convergence of National Accounting Standards with International Financial Reporting Standards

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Authors

Fontes, Alexandra
Rodrigues, Lucia Lima
Craig, Russell

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Publisher

Blackwell Publishing Ltd

Abstract

This paper analyses three methods for measuring the success achieved in effecting convergence between any two sets of accounting standards. We begin by reviewing a measurement method based on the concept of Euclidean distances. We then propose two better

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Source

Accounting Forum

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Restricted until

2037-12-31
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