Accounting Standards and Global Convergence Revisited: Social Norms and Economic Concepts
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References listed on IDEAS
- Posner, Richard A, 1997. "Social Norms and the Law: An Economic Approach," American Economic Review, American Economic Association, vol. 87(2), pages 365-369, May.
- Sunder, Shyam, 2002.
"Regulatory competition among accounting standards within and across international boundaries,"
Journal of Accounting and Public Policy,
Elsevier, vol. 21(3), pages 219-234.
- Shyam Sunder & Journal Accounting, 2002. "Regulatory Competition Among Accounting Standards Within and Across International Boundaries," Yale School of Management Working Papers ysm317, Yale School of Management, revised 01 Feb 2003.
- Shyam Sunder, 2005. "Social Norms versus Standards of Accounting," Yale School of Management Working Papers amz2525, Yale School of Management, revised 01 Sep 2005.
- Shyam NMI Sunder & Ronald A. Dye, 2001. "Why Not Allow the FASB and IASB Standards to Compete in the U.S.?," Yale School of Management Working Papers ysm192, Yale School of Management.
- Michael Bromwich & Richard Macve & Shyam Sunder, 2010. "Hicksian Income in the Conceptual Framework," Abacus, Accounting Foundation, University of Sydney, vol. 46(3), pages 348-376.
More about this item
KeywordsAccounting Standards; Convergence; Social Norms; Income Concepts; Asset-Liability Approach; Fair Value Measurement;
- M40 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - General
- M48 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Government Policy and Regulation
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