Does Convergence of Accounting Standards Lead to the Convergence of Accounting Practices?

The International Journal of Accounting - Tập 43 - Trang 448-468 - 2008
Songlan Peng1, Rasoul H. Tondkar2, Joyce van der Laan Smith3, David W. Harless2
1School of Administrative Studies, Atkinson Faculty of Liberal and Professional Studies, York University, Toronto, Ontario, Canada
2Virginia Commonwealth University, Richmond, Virginia, United States
3Robins School of Business, University of Richmond, Richmond, Virginia, United States

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