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Keywords: GAAP
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Journal Articles
Journal of International Accounting Research (2018) 17 (1): 1–23.
Published: 01 July 2018
... effects. Uniform accounting standards are better than diverse accounting standards when firm productivity and variation between investors is large, but worse when the cost of investment and variation between firms is large. I draw implications for IFRS/GAAP convergence and the incentives versus standards...