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Author: | Kirby, A. J. |
Title: | International competitive effects f harmonization |
Journal: | International Journal of Accounting
2001 : VOL. 36:1, p. 1-32 |
Index terms: | ACCOUNTING STANDARDS COMPETITIVENESS HARMONIZATION |
Language: | eng |
Abstract: | The objective of this research is to theoretically examine international competitive consequences surrounding harmonization of international accounting standards. |
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