Trends in research on international accounting harmonization
123 citations recorded by the source corpus.
Subfields: Accounting, Strategy and Management
View Paper: https://www.semanticscholar.org/paper/82086f24021fe3d53800b6957ddfc4ee503169e3
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In Strategy and Management
Citations in the corpus
- The effect of IPSAS on reforming governmental financial reporting: an international comparison (2015, background): “In any case, most of the studies try to identify patterns and influential factors with reference to business accounting (Gray, 1988; Muller, 1967; Nobes 1998; Zeff, 2012) while very few studies have examined the public sector (see the synthesis in Baker and Barbu, 2007).”