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MAKING ACCOUNTING MORE INTERNATIONAL: WHY, HOW, AND HOW FAR WILL IT GO?

MAKING ACCOUNTING MORE INTERNATIONAL: WHY, HOW, AND HOW FAR WILL IT GO? Footnotes 1 . For the pioneering research on the economics and politics of accounting, see Ross L. Watts and Jerold L. Zimmerman, Positive Accounting Theory (Englewood Cliffs, N.J.: Prentice‐Hall, 1986). 2 . Watts, Ross L. and Jerold Zimmerman, “Towards a Positive Theory of the Determination of Accounting Standards,” Accounting Review (Jan. 1978): 112–134. 3 . The New York Times (8 January 1995) has estimated that in 20 years the cost of executing a given number of instructions per second fell below one‐millionth of that of a 1975 1.B.M. mainframe. And anyone who programmed during the 1960s knows what a tremendous improvement a 1975 mainframe was. 4 . Digests of accounting rules worldwide are provided in: F.D.S. Choi (ed), Handbook of International Accounting (New York: John Wiley & Sons Inc, 1991); and F.D.S. Choi and G.G. Mueller, International Accounting (Englewood Cliffs, N.J.: Prentice–Hall, 1992). See also Miller's European Accounting Guide (New York: Harcourt Brace & Company, 1995). 5 . See Wall Street Journal 25 February 1994 and The Economist 25 September 1993. 6 . International Herald Tribune 28 April 1992. 7 . At the end of 1994, there were 81 members. Details are in the IASC Annual Review (IASC: http://www.deepdyve.com/assets/images/DeepDyve-Logo-lg.png Journal of Applied Corporate Finance Wiley

MAKING ACCOUNTING MORE INTERNATIONAL: WHY, HOW, AND HOW FAR WILL IT GO?

Ball, Ray
Journal of Applied Corporate Finance , Volume 8 (3) – Sep 1, 1995
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References (2)

Publisher
Wiley
Copyright
Copyright © 1995 Wiley Subscription Services, Inc., A Wiley Company
ISSN
1078-1196
eISSN
1745-6622
DOI
10.1111/j.1745-6622.1995.tb00633.x
Publisher site
See Article on Publisher Site

Abstract

Footnotes 1 . For the pioneering research on the economics and politics of accounting, see Ross L. Watts and Jerold L. Zimmerman, Positive Accounting Theory (Englewood Cliffs, N.J.: Prentice‐Hall, 1986). 2 . Watts, Ross L. and Jerold Zimmerman, “Towards a Positive Theory of the Determination of Accounting Standards,” Accounting Review (Jan. 1978): 112–134. 3 . The New York Times (8 January 1995) has estimated that in 20 years the cost of executing a given number of instructions per second fell below one‐millionth of that of a 1975 1.B.M. mainframe. And anyone who programmed during the 1960s knows what a tremendous improvement a 1975 mainframe was. 4 . Digests of accounting rules worldwide are provided in: F.D.S. Choi (ed), Handbook of International Accounting (New York: John Wiley & Sons Inc, 1991); and F.D.S. Choi and G.G. Mueller, International Accounting (Englewood Cliffs, N.J.: Prentice–Hall, 1992). See also Miller's European Accounting Guide (New York: Harcourt Brace & Company, 1995). 5 . See Wall Street Journal 25 February 1994 and The Economist 25 September 1993. 6 . International Herald Tribune 28 April 1992. 7 . At the end of 1994, there were 81 members. Details are in the IASC Annual Review (IASC:

Journal

Journal of Applied Corporate Finance – Wiley

Published: Sep 1, 1995

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