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- W2144993721 abstract "The International Accounting Standards Committee receives widespread support for its efforts to harmonize international accounting. International Accounting Standards (IASs) are, however, controversial, particularly in the context of developing countries. The authors report the results of an exploratory study empirically examining the relationships between the adoption of IASs, equity market development, and economic growth in developing countries with equity markets. They analyzed 27 developing countries by means of a cross-national sociological research design and partial least squares. The results indicate no major effect on developing countries' equity market development or economic growth due to adoption of LASs. Questions for future research are proposed." @default.
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- W2144993721 date "1998-07-09" @default.
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- W2144993721 title "An Empirical Analysis of International Accounting Standards, Equity Markets, and Economic Growth in Developing Countries" @default.
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