The Case for Global Accounting Standards: Arguments and Evidence

17 Pages Posted: 22 Jan 2013

See all articles by Ann Tarca

Ann Tarca

University of Western Australia

Date Written: October 22, 2012

Abstract

This paper outlines the arguments for a common set of accounting standards and the forces that have promoted adoption of International Financial Reporting Standards (IFRS). Widespread use of IFRS since 2005 provides an opportunity for empirical investigation of the benefits of IFRS. I summarise results of studies that are relevant for assessing the role of IFRS in both developing and developed capital markets.

Keywords: IFRS, cost and benefits, common accounting standards

JEL Classification: M40, M41

Suggested Citation

Tarca, Ann, The Case for Global Accounting Standards: Arguments and Evidence (October 22, 2012). Available at SSRN: https://ssrn.com/abstract=2204889 or http://dx.doi.org/10.2139/ssrn.2204889

Ann Tarca (Contact Author)

University of Western Australia ( email )

Business School
35 Stirling Highway
Crawley WA 6009
Australia
+61 8 6488 3868 (Phone)
+61 8 6488 1047 (Fax)

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