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| Author: | Schipper, K. |
| Title: | The introducing of international accounting standards in europe: Implications for international convergence |
| Journal: | European Accounting Review
2005 : VOL. 14:1, P. 101-126 |
| Index terms: | Accounting Standards Europe European Union International Accounting |
| Language: | eng |
| Abstract: | This articles draws several implementation effects associated with the mandated adoption of international financial reporting standards promulgated by the International Accounting Standards Board in the European Union, including a possible increased demand for detailed implementation guidance and for a single European securities regulator. The article also argues the mandated adoption as a research setting for considering the relative influences of standards versus incentives as determinants of financial reporting outcomes, and reports two standard setting challenges that may become more pronounced as a result of the mandated adoption. |
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