The case of global accounting standards: arguments and evidence.
Enlace al recursohttp://revistas.usta.edu.co/index.php/activos/article/view/4573
- Activos 
This article summarizes arguments in favor of a common set of accounting standards and the forces that have promoted the adoption of International Financial Reporting Standard – known as IFRS – The widespread use of IFRS since 2005 provides an opportunity for empirical research on its benefits. In addition, there is a summary of the results of some studies that are relevant to evaluate the role of IFRS for developed and emerging capital markets.
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