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International Accounting Standards: Transparency, Disclosure and Valuation for Latin America and the Caribbean

Author

Listed:
  • Masci, Pietro
  • Laínez, José Antonio
  • Dowers, Kenroy
  • Lorenzo, Vania A.
  • Sotomayor, Ivan
  • Casey, William M.
  • Ortega Carballo, Enrique
  • Street, Donna L.
  • Ruiz de Chavez, Salvador
  • Cocina, Javier
  • Findlater, Richard
  • Callao, Susana
  • Jarne, José Ignacio

Abstract

International accounting standards constitute a typical instrument of harmonization and eventually integration of the Latin American and Caribbean financial markets. This book focuses primarily on accounting standards for large companies in some cases traded in stock exchanges.

Suggested Citation

  • Masci, Pietro & Laínez, José Antonio & Dowers, Kenroy & Lorenzo, Vania A. & Sotomayor, Ivan & Casey, William M. & Ortega Carballo, Enrique & Street, Donna L. & Ruiz de Chavez, Salvador & Cocina, Javie, 2004. "International Accounting Standards: Transparency, Disclosure and Valuation for Latin America and the Caribbean," IDB Publications (Books), Inter-American Development Bank, number 197, May.
    • Handle: RePEc:idb:idbbks:197
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    References listed on IDEAS

    as
    1. Amir, E & Harris, Ts & Venuti, Ek, 1993. "A Comparison Of The Value-Relevance Of United-States Versus Non-United-States Gaap Accounting Measures Using Form-20-F Reconciliations," Journal of Accounting Research, Wiley Blackwell, vol. 31, pages 230-264.
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