Globalized Securities Markets and Accounting: How Many Standards?


SYNOPSIS This paper examines the relationship between globalized securities markets and accounting systems. After describing that globalization, I discuss the reasons for the increase in globalization over the past few decades: changes in government policies and rapid improvements in the technologies-telecommunications and data processing-that underlie… (More)


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@inproceedings{White2002GlobalizedSM, title={Globalized Securities Markets and Accounting: How Many Standards?}, author={Lawrence J. White and Claude Barfield and Fred Choi and Robert J. Dinerstein and Robert Elliott and Felice Friedman and Donald Gannon and Christian Leuz and Baruch Lev and Peter Wallison}, year={2002} }