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- W2024012728 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." @default.
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- W2024012728 date "2013-01-06" @default.
- W2024012728 modified "2023-09-27" @default.
- W2024012728 title "A Political Economy Explanation for Country Variation in IFRS Adoption – A Comment on ‘The International Politics of IFRS Harmonization’ by K. Ramanna" @default.
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- W2024012728 doi "https://doi.org/10.1515/ael-2013-0003" @default.
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