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A Political Economy Explanation for Country Variation in IFRS Adoption – A Comment on ‘The International Politics of IFRS Harmonization’ by K. Ramanna

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  • Nölke Andreas

Abstract

The study of Karthik Ramanna has opened a fascinating field for further studies on the politics of accounting standard-setting. Explaining the degree and timing of International Financial Reporting Standards adoption, however, may not only be done from a perspective combining international power and cultural distance. This short comment outlines a complementary political economy explanation by linking accounting standards to basic models of comparative capitalism.

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  • Nölke Andreas, 2013. "A Political Economy Explanation for Country Variation in IFRS Adoption – A Comment on ‘The International Politics of IFRS Harmonization’ by K. Ramanna," Accounting, Economics, and Law: A Convivium, De Gruyter, vol. 3(2), pages 1-8, January.
    • Handle: RePEc:bpj:aelcon:v:3:y:2013:i:2:p:1-8:n:2
    DOI: 10.1515/ael-2013-0003
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    References listed on IDEAS

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